Discussion On The Problem Of Accounting Information System Auditing

Along with the rapid development of information technology, human informationacquisition, processing, storage, transmission and other huge changes. Development andapplication of modern computer technology in the fields of accounting, prompting theaccounting information system has become an important way of accounting dataacquisition, processing, handling and storage, and bring far-reaching influence on thedevelopment of the accounting discipline. While the implementation of thecomputerized accounting, and greatly improve the enterprise’s accounting treatment, butalso new requirements for accounting information systems audit. Certified publicaccountant not only on the legality of the accounting information system data, theaccuracy of the authenticity of the audit, but also the accounting information systemsoftware and hardware, internal control, rationality and effectiveness of the entireaccounting information system is reliable, safe and other aspects of auditing. These areoften beyond the traditional audit theory framework, many new problems in the theoryand practice of auditing. With the expansion of the scope of the audit, the ensuingchanges are the various elements of the audit and the audit criteria and norms, the auditrisk also increases, eventually leading to the audit staff must pay close attention to theaudit of internal accounting information system control methods.Accounting Information Systems Audit through the necessary technical means toobtain and evaluate evidence to determine the accounting information system security,reliability and validity, and can be the most rational use of resources. As a core part ofthe accounting information system of the enterprise information management, play anessential role for enterprises to improve the management level and improve corecompetitiveness. However, accounting information systems for the enterprise benefitsbut also brought a lot of risk. Audit them to ensure the security, reliability andeffectiveness of accounting information systems, it is very necessary. China’saccounting information system audit is still in its infancy, and fully understand theaccounting information system is of great practical significance for our future to expandthe accounting information system audit.Under conditions of information, according to their own goals and needs of agrowing number of enterprise application information system, strengthen management,improve productivity, enhance core competitiveness, so that the accounting information systems and a direct impact on the lives of people in various fields and operation andmanagement of the enterprise. And abroad are very concerned about the work of theInformation Systems Audit and invested a lot of financial, material and human resources,gained fruitful results. Of Accounting Information Systems Audit theory and research isstill in its infancy, is still relatively backward compared with foreign countries, and theface of the gradual penetration of computer technology and business management andincreasingly presented new challenges, Accounting Information Systems Auditeventually become the popular outside research.In this paper, based on the analysis of the basic theory of accounting informationsystems audit, through the investigation and analysis of accounting information systemaudit issues and causes and the reference of the American Accounting InformationSystems Audit proposed audit recommendations to improve the accounting informationsystems in China, which contribution of Accounting Information systems Audit weakforce.Based on accounting information systems, this paper investigates the problems ofAccounting Information Systems Audit. These problems are mainly: easy missingaccounting information system audit trail, lack of the professional AccountingInformation Systems Audit personnel, the lack of an effective and easy-to-useaccounting information systems audit software, lack of proper auditing interface andaccounting information system itself flawed. Problems of Accounting InformationSystems Audit Accounting Information Systems Audit and Control system and the lawsand regulations are not sound, imperfect accounting information systems organizationstructure, software accreditation mechanism for the lack of systematic accountinginformation system of internal control defects, lack of security and stability to runenvironment.This paper examines content and procedures of the American AccountingInformation Systems Audit, Information Systems Audit method, described in detailfrom three aspects of the United States accounting Information systems Auditexperience, and hope that through the introduction of the accounting information systemaudit experience, audit of accounting information systems play a reference.This paper puts forward five countermeasures about according to the problems ofaccounting information system audit．The first is to establish and improve accountinginformation systems audit system of norms, which include the development ofaccounting information systems auditing standards system, strengthen the audit and accounting information systems the relevant supporting the legislation, theestablishment of a scientific and complete accounting information system auditevaluation index system; second is necessary to improve the accounting informationsystem audit personnel and management operation mechanism, this includes theestablishment of a high-quality accounting information system audit personnel andimprove talent management operation mechanism; third is to be developed specificallyfor accounting information systems audit software; fourth is to provide the uniformaccounting information system audit interface; fifth is to focus on the accountinginformation system audit theoretical research and advocacy.