The auditor and the use of computer -assisted techniques
Introduction
The general objectives and scope of an audit are not altered with the use of electronic data procedures, rather, the use of audit procedures, the auditor will need some techniques, such as the use of a computer, which would go to be an audit tool. These computer jobs are known as computer -assisted audit techniques. The lack of documents or evidence, forces the auditor to use TAAC (computer -assisted audit techniques), in the management of compliance. One of the advantages that the auditor has when using TAAC (computer -assisted audit techniques) is that optimizes audit procedures efficiently and effectively (Galan Quiroz, 1996).
The auditor must study an adequate plan for audit techniques and procedures, with computer assistance. In the decision to use or not the TAAC (audit techniques with computer assisted), the elements to be estimated contain discernment of the computer, skill and practice of the auditor, have resources of the TAAC and appropriate systematization equipment, effectiveness, effectiveness and effectiveness and Congruence (Galan Quiroz, 1996). The purpose of this essay is to know the auditor’s challenges when using computer -assisted techniques.
Developing
The auditor is a professional who performs a review, evaluation, examination and a series of audit procedures within an entity, competent, with precise knowledge to carry out their work. The auditor must have, for the good task of its characteristic functions such as: solid general culture, technical notion, constantly updating knowledge, independence, objectivity, integrity, discretion, etc. (Páez, 2006).
The TAAC’s are series of techniques and instruments used in the progress of the systematized audits in order to optimize the efficiency, significance and transparency of the studies carried out by the auditor, to the procedures and data of the audited entity. They include methods and systems used by the auditor to carry out their work and that can be used, reasoned, systematic, among others;And, which are relevant to the computer auditor, when it performs an audit, without leaving the usual audit techniques such as review, inquiry, ratification, among others (Herrero, 2016).
Taac’s can be used in: evidence of accounting seat data and balances (assets, selection of sales above a certain cost, etc.). Analytical operations: for example identification of inconsistencies or significant uncertainties. General inspection tests, such as configurations in operating systems, procedures to enter the system, correlation of codes and interpretations. Sampling presentations to select information and control tests in applications (Herrero, 2016).
The most obvious advantages of the TAAC’s is the variability they show for the execution of the procedures in the audit field, (they can be used without affecting the type of entity, their nature, their functions and sector). For this, the auditor must have capacity, knowledge and professional experience to use the technique or tool to be used (Herrero, 2016).
The Auditor maintains an adjusted classification with respect to the primordial TAAC’s used by auditors: techniques to evaluate application controls in operation, administration techniques, information analysis techniques, application analysis techniques, and techniques for analysis of accounting seats(Herrero, 2016).
For the use of TAACS in an audit, the auditor must consider an adequate union of manual audit techniques and with the help of the computer. When examining the use of Taacs, the factors to be estimated are: the discernment, ability and experience of the audit device;the resource of Taacs and appropriate computer facilities and data;security and efficiency;and possibility. Before using Taacs the auditor estimates the controls gathered in the design of the computer systems of the organization to which they would be used to establish how they should be used (Galan Quiroz, 1996).
NIA 401, “Audit in an environment of computer information systems” presents the level of skills and competence required by the audit grip to carry out an audit in an CIS environment. Supplies guidelines for when an auditor empowers functions to the work team with CIS experiences or when the work of other auditors or experts with such skills is used. Specifically, the audit team must have enough discernment to plan, execute and use the scope of the specific TAAC that is adopted. The intended degree of knowledge depends on the difficulty and environment of the TAAC and the information system of the organization (Galan Quiroz, 1996)
The collaboration of the company staff may be needed to provide processing facilities in a comfortable program, to assist with activities such as the obligation and execution of the TAACS in the company’s procedure, and supply data files shots in the formatRequested by the Auditor (Galan Quiroz, 1996).
Perhaps it is not possible to manually exercise some audit procedures because they appear from a difficult process (for example, advanced statistical analysis) or involves data amounts that would overcome any manual process. In addition, many computer information systems exercise tasks for which there is no use of useful printed take and, therefore, it may not be possible for the auditor to exercise the tests manually. The absence of evidence in printed taking can happen in other phases of the business period (Galan Quiroz, 1996).
A system may not cause a clear audit vestige that provides conviction about the totality and precision of processed transactions. For example, a computer program could match delivery notes with supplier invoices. In addition, projected control procedures such as customer credit limits verifying can provide printed copy demonstration only based on particularities (Galan Quiroz, 1996).
conclusion
The auditor has the commitment to conserve in toral integrity, impartiality and objectivity the data that has been given personally to carry out the procedures that have been assigned to it and offer a better quality of its services, this can be achieved throughof the use of computers -assisted audit techniques, which facilitate the auditor to adopt precision techniques, having the capacity, experience, skill and knowledge of audit information systems, so that the organization where it is workingaccording.
Taacs allow us to achieve precise, reliable and useful evidence to effectively achieve the objectives of the audit. And have commitments that are visibly understood in the general guidelines of the Code of Professional Ethics and induce general and technical norms of their capacity.
Bibliography
- Galan Quiroz, L. (nineteen ninety six). Informatica and Audit for Business Sciences (Vol. 1). Bucaramanga: Unab.
- Herrero, p. (March 9, 2016). Mtrripus. Retrieved on June 13, 2020, from https: // sites.Google.com/site/mrtripus/1-5-Auditoria-Informatica-Pelico-de-Taac
- Páez, J. (April 2006). Monographs. Retrieved on June 13, 2020, from https: // www.monographs.com/jobs33/auditor/auditor.SHTML
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