Information Technology Audit Techniques Applied Research In S Accounting Firm

In this paper, information technology audit process is conducted in application S Accounting Firm, summarized some of the problems that exist in the application process, and to propose specific recommendations to improve the direction.Audit is an ancient occupation, for information assurance. With the auditees information environment changes, auditing technology also need improved. At present, Chinese enterprise has almost runed Enterprise Resource Planning System. With the financial and Internet companies, represented by the rapid development of the industry, developing, the data generated from operating activities in TB. In order to adapt to the external environment, the auditing technology is also affected by the impact of information technology. The study found the development of information technology has the potential to improve auditing technology and processes.China’s audit industry started relatively late, with a large number of domestic accounting firms and competitively. Researching information technology audit method in the application of S Accounting Firm helps it to understand when faced with the information environment where its technical methods gap with international advanced level of domestic counterparts, and to found the problems. We hope to analyze the causes and find solutions that allow S Accounting Firm to identify the direction of development, to achieve healthy development.This article summarizes the development of the latest international information technology audit and technical innovation occurs in the method with the existing methods of innovation. The effects of this innovation audit theory and practice brings. Detailed investigation of the computer-aided audit (ie audit software) and "cloud audit" as the representative of information technology audit method S Accounting Firm in the application status, and summarizes some of the problems found. As out of the audit software is not uniform; computer-aided audit represented by the traditional methods of information technology audit scope exists no general, no further use in the application; modern information technology audit method can be applied in the financial audit of projects problem.Through analysis, we found that the management philosophy of consciousness is still lagging behind, lack of preparation in the face of information technology development; restraint of trade laws and regulations; CPA’s history and economy reasons; office personnel policy auditing standards in force behind the development of practice; Accounting Firm cost pressures and management methods to become the S Accounting Firm information technology audit method is not ideal for use mainly in the audit practice.Make some improvement scheme for the problems:Firstly, the concept of change management, technical staff learn to grasp the situation, the right to face the law of development, give up gradually increase the technological point of view, across the timely technical fault, the direct study of the adoption of cutting-edge technology of the mainstream methods; Secondly, the first in the industry to undertake new projects and has accumulated success and failure lessons; Thirdly, the "people-oriented" personnel policy, the introduction of compound talents, build skills; Finally, business practice, and effectively find information audit techniques such as data analysis, data mining techniques and practical point of integration.Solutions to the author of this article is more practical to improve the commercial bank deposit circulation auditing technology, for example, the combination of S Accounting Firm information auditing technology application of the problems mentioned in this article, we propose a feasible solution from a practical point of view ideas program. Hoping to improve the audit process of S Accounting Firm, improve audit efficiency provided inspiration.This paper also proposed to allow auditors liberation from simple repetitive work out, get rid of dependence on hardware, software, and more focused on audit judgment itself, to focus on access to key evidence analysis. Combined with cloud computing technologies to improve auditing technology to improve the efficiency of the audit; refer to the "cloud audit" concept, rational allocation of productivity the auditor, the existing audit process transformation.In the specific recommendations to the S Accounting Firm part, that "two-step" program, and gradually solve the problems. The first step to force the total branch uniform application of the management system through the E-audit, training information awareness of the audit staff from top to bottom, and add information in the assessment of audit module management. The second step, the introduction of the program for the audit process reengineering. By using the proposed approach to industry associations or S Accounting Firm as an internal pilot program, the current audit process reengineering.We hope to give information technology auditing methods applied by S Accounting Firm and enhance their competitiveness, expand their business scope and other aspects of useful help.