I. Development Status of Computer Auditing With the increasing attention paid to computer auditing by auditing departments at all levels, more and more people are involved in theoretical research and practical application, creating a good situation for the development of computer auditing. However, due to the late start and weak foundation of computer audit in China, there are still some shortcomings. (1) The applicability of computer audit software is not strong. At present, the development of computer audit software has formed a certain scale in China, such as "Audit Star", "Sibo Audit" and "PetroChina Audit", especially "PetroChina Audit" software, which is a financial audit software developed for "PetroChina Financial Management Information System" of China Petroleum and Natural Gas Corporation. From a technical point of view, it is quite mature. However, many audit software developed at present can't keep up with the development of business needs, and they are often abandoned in a flash, resulting in a serious waste of resources. (2) The field of computer auditing is not extensive, and the phenomenon of "disparity between the rich and the poor" is serious. For accounting computerization, a field with a high degree of information, a relatively large number of audit software systems have been developed and have been well applied in practical work. For the non-financial information field, the construction of the corresponding audit information system started late, and the computer audit level is difficult to meet the audit needs of these industries. Therefore, it is urgent to strengthen the construction of audit informatization in these fields. (C) The application level of computer auditing is not high. The exploration and practice in recent years have brought up a group of computer audit talents for the audit industry and played a key role in the development of computer audit. However, the popularization of computer technology can not meet the needs of the audit team. On the one hand, although some auditors have rich knowledge and experience in traditional auditing, due to historical and objective reasons, there are some shortcomings in computer knowledge structure; On the other hand, although most auditors have some computer knowledge, they only have superficial computer application skills and lack professional skills such as computer program compilation and testing and system design. (IV) Lack of legal basis for computer auditing With the continuous development of e-commerce technology, network information technologies such as electronic currency circulation, electronic data auditing, electronic contract auditing and electronic signature recognition are more and more widely used, and the following issues such as rationality of information system, security measures, ownership of network information resources, authentication of use rights, authentication center and legal status of digital certificates need to be regulated by laws and regulations. In view of this, it is urgent to improve the legislation of computer audit.
Two. The development trend of computer audit (I) Computer audit is the main means to promote the extension of audit work to management benefit audit. With the continuous improvement of the theory and practice of computer auditing, computer auditing will be widely used in various fields. With the help of computer audit, we can start with the management system and management links, check the loopholes in enterprise management, expose illegal acts and find out the shortcomings in enterprise management. Through computer audit, check and analyze the efficiency, effect and benefit of economic activities of audited units, and put forward suggestions to improve economic benefits. In the future, a qualified auditor must be proficient in computer auditing methods. (B) The use of computer technology to audit information systems is an important part of internal control audit. Because the enterprise information network (including network office automation, industry information management, e-commerce and other systems) has diversified information resources, the system is more complex, and the fraudulent means are more hidden, so the security of network data and network funds has become a very important new topic. In this case, auditors focus on the compliance test of internal control and the substantive test of specific business, and the core of the whole information system operation is also the implementation of internal control by system procedures. (3) The development of computer audit software will pay more attention to networking, intelligence and professional applicability. With the development of artificial intelligence and computer software technology, audit work will be more closely combined with computer technology, and computers will have more powerful functions such as early warning, comprehensive analysis and penetrating query of audit data. In the future, the design of audit software will pay more attention to the combination with the actual work of auditors. Pre-trial investigation, industry consultation, network information interaction, scheme formulation, data query, data analysis, data forensics, manuscript and report formation will all be closely combined with auditors' professional judgment and become "special weapons" in the hands of auditors. With the progress of computer audit and science and technology, the prospect of computer audit will be broader.
Three. Countermeasures for further promoting and deepening computer audit (1) integrating computer audit resources 1. Integrate software resources. In order to avoid the waste of resources caused by repeated construction in software development, it is necessary to carry out information interaction and centralized integration in terms of funds, technology, software development, promotion, application and post-maintenance. According to the actual application requirements of front-line auditors, the software is updated and maintained in time to enhance its practicability, prolong its service life and give full play to the overall function of the software. 2. Integrate human resources. Enterprise computer audit system is based on modern advanced information technology such as general computer technology, database technology and Internet technology. Based on the enterprise information network, it should be audited by professional audit software. Therefore, the audit work needs the full support of the technical department. If the audit team itself has the corresponding talents, it can also set up a special computer audit institution to be responsible for the development and promotion of technology. (b) Pay attention to the use of general computer technology to audit information systems. The first point is practicality. It is difficult to develop the corresponding audit software one by one because of the variety and wide application range of information management systems. Therefore, using general computer technology to crack, sort out and analyze the relevant data of the information management system of the audited entity can often make the audit work get twice the result with half the effort. The application of this method in the special audit of equipment repair industry in Daqing Petroleum Administration Bureau has achieved good results. The general computer technology is practical and easy for auditors to master. (III) Development audit of industry or department system software This is mainly aimed at the development audit of software developed by enterprises themselves, such as enterprise information network platform, material purchase, sale and storage system, equipment maintenance and settlement system, e-commerce system, etc., which belongs to a kind of prior audit. Auditors participate in the development of computer accounting or auditing software, thus making the system more auditable. For enterprises, there are auditors to check whether the system runs normally, reliably and accurately, and reduce the losses caused by system drawbacks. (4) Strengthen the standardization and supervision of the use of information systems within enterprises. Because the application and use of information management system are different in different departments and industries, the audit department must fully grasp its application, and the computer audit work must be based on a comprehensive understanding of the application and popularization of information systems. At the same time, in conjunction with relevant administrative departments, urge users to strengthen the management of information systems, ensure the accuracy of data provided by information systems, create favorable conditions for comprehensive computer auditing in the future, and avoid possible computer auditing risks.
To sum up, it is an inevitable trend of the development of audit work and an important way to expand the audit space to use computer audit technology to promote the transformation of traditional audit methods to modern audit and effectively play the role of audit supervision, which will certainly have a far-reaching impact on the development of audit.