References responsibility in light of the use of computers
References include responsibility in light of the use of computers in the accounting treatment of the data in all respects relating to this treatment in terms of stages, programs and different with a direct impact on the electronic data processing parties, and can be the responsibility of the audit under the automated processing of data addressed through:
- The responsibility of the auditor in the testing of electronic accounting data processing systems
- Responsibility References direction programs and computers
First, the responsibility of the auditor in the testing of electronic accounting data processing systems
Is the responsibility of the auditor responsible for testing the accounting EDP systems, has been recommended by the revision number Standards Bulletin Board (20), issued by the American Institute of Certified Public Accountants (AICPA), which is concerned with the responsibility of references for identifying weaknesses in the internal control system, as well as responsibility for the report to the management of the facility, which was read as follows:
"You must be the auditor of facility management in any fundamental weaknesses in the internal control system during the examination of financial reporting and operations that have not been addressed before testing.
For the auditor to analyze the internal control system through the use of risk and potential losses analysis method, and the decision is the extent of the need to establish a preventive control for each type of risk methods, which are as follows:
- Staff and programmers errors (contagious software, hardware player, the system user)
- Defective hardware and software (software, maintenance, hardware)
- Fraud and manipulation (embezzlement, confiscating files, spyware, modify the program)
- A defect in the lines of communication (power lines)
- Fires and vandalism approved
- Natural disaster (earthquake, floods, lightning)
Second, the responsibility of the references direction programs and computers
The head of the data processing department (electronic operation of the data) is the owner of the ultimate responsibility
In the selection of all software used in data processing.
The references, they include responsibility to verify the existence of proper procedures for the adoption of programs and edited it, and make sure that the interests of the accounting staff follow these procedures during the accounting data processing operations, according to the following steps:
- Make sure to prove all adjustments in programs on request to amend the sample programs.
- Ensure accurately calculate the cost of the programs, and it has been the adoption of the amendments by the high cost of a specialized committee.
- Ensure the adoption of each of the program makers and users of the computer system software model specification, which is considered as a statement preparation software or modified.
- Compared to the modifications in the program with the program being used in data processing and in computer software library.
- Make sure to match documents documenting programs with preparation or modification programs documents.
- Review function is responsible for computer library, and private documents documenting requests relating to modify the program.
And is considered the references to these steps or procedures kind of preventive controls to ensure appropriate methods of surveillance in this stage of the accounting process the data electronically, and this requires the auditor to know all the risks surrounding treatment of electronic accounting data, and the various parties that occur these errors in addition to the parties that represent the prevention and protection component of these systems and consists of it, whether hardware or software.
- Review on the computer:
Can review the definition of the computer as an "audit trail path entering data in computers point, and then follow them when they leave the devices in the form of reports and printed paper points.
The review is about the computer through the following:
- A review of the original documents.
- Check the steps for setting input in health data entry appropriately.
- Check the computer outputs, where the references matching the output of computer calculations with the results of manual interventions for the same data as a test of the validity of the data processing electronically.
- Review and examine and compare the contents of the master file before and after the update to validate an update contains data / information.
2. Review by Computer:
A review by computer means "audit trail steps through a computer at the stage of internal computer operations to address the accounting data electronically, in order to examine the control of the data processing and validation of performance accounting methods.
Of the above can be drawn that the audit through a computer depends on:
- Set up a private group of test operations
- Validation software itself
- The use of the integrated tests, a method for review by the computer enables the auditor to test each accounting steps and procedures used during facility operations data processing.