Application of New Technogies in My Profession

Application of new technologies in my profession

Recently, new technologies have become increasingly used in auditing. The computer becomes the main tool of the auditor. It allows him not only to reduce the time and funds for the audit, but also to conduct a more detailed audit and to draw up a quality audit report with recommendations on the strategy, directions and means of improving the financial and economic situation of the enterprise.

The audit computerization system by stages involves storing all data in a single database, to which users of the system should have authorized access to the appropriate level. Users are granted different rights to work with the system, which in a simple variant are divided into two levels; audit supervisor and auditors. All information recorded in the database should be available simultaneously to all members of the audit team.

Computer audit information systems use one of four technologies.

Local operation of jobs. This technology consists in the fact that computers at each workplace work completely autonomously and each of them stores its own fragment of a single database.

File server technology. When using this technology, information processing focuses on computers of individual workplaces.

Technology "client-server". Allows you to overcome the unproductive transfer of large information flows in the network.

Fully centralized processing model. In this model, all problem solving procedures are performed by a centralized computer. This technology was used before the spread of personal computers .

Each of these technologies involves its own use of computers, forms of organization and maintenance of the accounting information base and the integration of accounting data for reporting.

Sources of obtaining audit evidence in the conduct of audit procedures are data in the form of tables, statements, accounting registers prepared in the system of computer data processing of the audited economic entity.

In the market of audit programs, developers offer a small selection of complete integrated packages. However, it is worth noting that today all the prerequisites for the creation of an integrated audit automation system , covering all its main areas, have been established.