Abstract: With the development of science and technology, computer data processing technology in the accounting field has been widely used, computerized implementation of the enterprise's internal control system construction has brought a certain extent. Increased the difficulty of accounting audit, which audit work of the new accounting requirements, this paper analyzes China's current accounting audit of the status quo, to improve internal accounting audit made a number of recommendations.
Keywords:: Computerized Accounting; accounting audit; internal financial control with the focus of the work shift, in addition to routine business, accounting, finance staff to put more energy into the financial management and business activities, work areas and changes in the content requirements of the audit work also change to adapt to new requirements.
A computerized accounting audit work under the status quo of China (1) the work itself did not audit the financial sector and business leaders by the attention it deserves. The performance of audit work in the enterprise is difficult to carry out a comprehensive, limited to the accounting business itself; audit results were not taken seriously, questions and suggestions left unattended; free with auditors, personnel quality, professional level is not guaranteed.
(2) the breadth and depth of internal audit is not enough. Some remain in the accounts based on the auditing and supervision, not to shift the focus to the internal control system for the formulation and implementation, is not conducive to business activities in advance of the supervision of analysis, not conducive to economic efficiency, internal control mechanisms for effective assessment.
(3) auditors their quality is not high, the lack of compound talents present financial and auditing personnel, mostly from the business sector, computer systems are not familiar, it is difficult to adapt to the requirements of modern internal auditing; some lack of internal auditors the internal audit experience, improper methods of work, and to be audited for their lack of communication and cooperation, creating antagonism; offends some auditors, working half-heartedly, which affected the normal development of the internal audit work.
(4) The current auditing methods, procedures, mostly for simple accounting business, and rarely on the financial management audit check. Accounting shift in the focus of accountants make more enterprises to participate in management activities, the traditional audit work can not meet the requirements of the new situation, not to carry out the enterprise-wide management activities for the purpose of auditing, can not achieve the goal to improve financial management.
2 the need to strengthen the work of the accounting audit the accounting auditing and accounting institutions 2.1 themselves by checking their own work for the audit, accounting bodies, for the accounting work of a self-inspection or audit, is an important part of accounting, but also regulate accounting practices improve the quality of accounting data important to ensure that, the system of internal control is an important part of the audit by the accounting work, accounting work for the daily emergence of negligence, errors be corrected or stopped, to improve the quality of accounting, effectively prevent the occurrence of fraud, is an effective means of standard accounting practices.
2.2 is the result of a number of steps in the accounting business out of the outcome of the final accounting is done by the original documents to the accounting documents, to books, to report to expand this process, every step of the accounting personnel need to collect, collate, records, computing, accounting process can not be many more to avoid duplication of work copied, the original manual is often tedious work in the process of repeating the problems and correct problems found, and the application of accounting software, accountants only one input data, Other processes can be handled by the computer and can be completed instantly, when people tend to ignore the details of the original operation, complete trust in the computer, which can not detect and solve problems the same time, computerization provides for fraud conditions, and more subtle, more difficult to prevent, so in a timely manner for processing a complete and detailed computerized audit is essential.
2.3 implementation of new guidelines, changes in the accounting business accounting audit is very necessary to make the original accounting system or accounting methods compared to the accounting of the scope, approach, disclosure requirements and other aspects of significant differences. The first is a new accounting the concept of conversion, followed by the accounting treatment of provisions for a wide range of changes. this change the old accounting staff, accounting knowledge is a process of re-learning, is to accept the concept of the new accounting process, especially in some be older accounting personnel, it is a 'brainwashing.' accounting personnel to enhance professional knowledge in the learning process and the actual business process, learning and experience will be familiar with the error correction process, it is important to audit the accounting , it can work to promote through the correction of accounting personnel to deepen the understanding of the guidelines to promote the accounting staff to accept the new accounting ideas, to correct a clear understanding of the problem, you can shorten the time to reach criteria for proper use, improve the efficiency of accounting operations of course, to strengthen the accounting audit work on the audit staff requirements will be higher, the auditor must fully grasp the new accounting standards in order to correctly determine the accounting business, guiding the work of accounting personnel in order to standardize the business operations, increase the level of internal control accounting purposes, so strengthen the accounting audit is to grasp the knowledge and application of new business needs. Links to free download http://eng.hi138.com
2.4 standard accounting without proper auditing enterprises to develop their financial management, working gradually from the financial accounting to financial management, restructuring, corporate financial management activities of the supervision and inspection and control, to improve financial management. financial audit work should conform to this trend and needs to infiltrate all aspects of financial management, must be from a simple transition to audit the accounting treatment of financial management procedures and auditing matters, especially in the cost price management, tax planning, financial management, asset management, financial management, and enhance the special content of the corresponding audit checks to encourage enterprises to optimize financial management, effective decision-making for the enterprise financial information, so strengthening the accounting audit work is to enhance the financial management needs.
3 to strengthen internal accounting audit auditing personnel training high-quality measures 3.1, 3.1.1 through integration of different forms of audit teams to improve the overall quality of the audit staff. First, rotation learning to take, send auditors to learn the business operations of each job procedures, improve the overall business level; Second, the organization of special inspection, audit personnel deployed to regularly check and improve the ability to audit and inspection personnel practice level; three professional teachers to teach the system is the external audit of the professional audit theory, in order to effectively improve auditor's expertise; fourth is to strengthen knowledge and business skills of accounting standards to learn, improve supervision and auditing personnel shall be found to deal with problems, to adapt to the new situation audit work needs.
3.1.2 integration of all aspects of auditing professionals, the formation of audit risk analysis experts. Integration is through an understanding of audit personnel audit staff, to understand the characteristics of each auditor will grasp the operational expertise and an experienced auditor reasonable with each other, brainstorming, to form a team of experts, to avoid gaps in audit expert team by business lines, cross-level research and analysis and optimal adjustment of the risk early warning models, parameters, operational risk analysis of the characteristics of a period of time, trends, guidance auditing, and ultimately achieve convergence audit experts, business people experience and wisdom, to adjust, improve business processes, continuous tracking, optimizing risk warning model and improve the ability to reveal the purpose of risk.