Computer audit in accounting analysis system

The essence of computer audit in the accounting information processing system is determined. Standard situations during which an internal audit of information systems are conducted are given. His tasks are highlighted, namely: analysis of financial and economic activities and the provision of an independent assessment of the state of accounting and reporting; communicating to interested parties information on the status of accounting and reporting with relevant conclusions, comments and recommendations. According to the results of the study, two components of any program that are used in internal audit were established: audit programs and control data. The reasons for the use of audit computer tools are identified: lack of input documents or other documentary evidence; unsatisfactory level of reliability of internal control in an electronic data exchange environment, lack of confidence in the reliability of accounting programs and information protection systems during the period for which an audit is being conducted, and the possibility of increasing work efficiency through the use of audit computer tools. An attempt was made to revise the requirements for the competence of the auditor. The features of computer audit. The conclusion is made on a narrower concept of the term “Computer Audit” as a separate approach to the audit of financial statements.