计算机环境下的审计及对财务软件的要求

在计算机环境下,通过对审批流设置及其执行的检查、对岗位授权的检查完成内控测试;通过对财务软件不同模块初始设置的检查完成对会计政策进行审计;通过对会计凭证模板的检查完成对凭证处理的审计;通过财务软件的查找功能准确定位重要审计业务;通过财务软件的追溯查询功能追溯审计线索。

Auditing under Computer Environment and Requirement for Accounting Software

Under the computer environment,internal control check can be done by the setting of checking procedure,the checking of its execution and the checking of position authorization.The auditing of accounting policy can be done by the checking of initial setting to different modules of accounting software.The auditing of accounting journals can be done by the template checking of journals.Finding important transactions can be done by the inquiring function of accounting software.Tracing auditing clues can be done by the tracing function of accounting software.