Grigorenko M.A. 1
1 Don State Agrarian University, P. Persianovsky
This study assesses and analyzes the risks associated with the use of specialized software in the auditing. Assesses the risks associated with the qualification of personnel and accounting auditors.The main problem of data integrity in the specialized software, resulting in recommendations for securing the database computer. Just give general guidance for evaluating the level of risk associated with the use of computer data processing. Substantiated the importance of practical application of specialized computer software in auditing. The main provisions of the conclusions and recommendations of this study are oriented for use by the Russian audit firms for audit in a computer data processing and organizations engaged in the development of specialized software for auditors.
audit
audit activity
risk
specialized computer software
computer data processing (CDP)
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Рецензенты:
Кизилов А.Н., д.э.н., зав. кафедрой «Аудит», профессор Ростовского государственного экономического университета (РИНХ), г. Ростов-на-Дону;
Удалова З.В.,д.э.н., доцент, зав. кафедрой «Бухгалтерский учет, анализ и аудит», Донской государственный аграрный университет (ДонГАУ), п. Персиановский.
Работа поступила в редакцию 07.09.2012.
