The computer audit in the system of analysis of accounting information

Serhii Anatoliyovich Harkusha, Olena Oleksandrivna Dovzhik


The essence of the computer audit in the system of processing of the accounting information is defined. The typical situations in which we can use internal audit of the information systems are shown. The tasks of this audit are selected. Among these tasks are as the following: the analysis of financial and economic activities and an independent assessment of the state of accounting and reporting; informing stakeholders concerning the information about the state of accounting and reporting with relevant conclusions, observations and recommendations. According to the research results two components of any program used for the internal audit - audit programme and control data are highlighted. The first is used to check the contents of files, and sometimes for the recovery of the accounting of the companies, the second - with the purpose of checking the functioning of the computer program. The reasons that cause the use of the auditorial computer means are selected: the lack of input documents or other documentary evidence; the unsatisfactory level of reliability of the internal control in the sphere of electronic exchange of data, the absence of confidence in the reliability of accounting software and information security systems during the period of audit, the possibility to increase the efficiency through the use of auditorial computer systems. The attempt of the revision of the requirements to the auditor's competence has been done. The peculiarities of computer audit are shown. The conclusion about a narrower concept of the term «computer audit» as a separate approach to the audit of financial statements is made. The term computer audit should be understood as the high level of automation of the auditors' activity. The proposals which are set out in the article may be used in further researches in this direction. 


computer audit; information system; analysis; financial reporting; accounting; accounting information

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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