Modern age is the age of information technology. Nowadays all organization whether big or small have started to use computer based accounting system. Electronic date processing machine is used to get the quick accurate and reliable result by processing information and facts supporting the amount increased in the financial statements.
With the help of data processing machine the complex problems shown in account can be solved quickly. So, electronic audit auditing becomes quick, economic and transparent. Auditor has the opportunity to perform auditing by using the company's computer or any other computer. While performing electronic audit, different files in the computer of the institution by using audit software in the computer machine are checked. Statistics is processed on the basis of necessary information by the program given in the computer. By processing various information and statistic's precise result can be received supporting the financial statements by computer technology.
Nowadays, sort of organizations whether big or small have been using computer based accounting system. An auditor has to audit in the computer base. In auditing so, " audit software" assisted audit techniques is used. For this, computer should be used for processing to check the content of the files in the test data computer program and content of the files of the audit software computer yet. Most of the auditor may decide to select the manual audit even in the place where computer based auditing is in existence. Auditor should have knowledge of various computer parts to operate auditing effectively by the help of computer, which can be presented as follows:
Input devices: Panch card, paper tepa, keyboard, mouse, microphone, scanner, digital camera, etc
help to reach the various statistics in the computer.
Processing devices: Processing device is factor to process centerly the various information and
statistics. It is also called computer brain.
i) Control unit
ii) Memory unit
iii) Arithmetic and logical unit
With the help of data processing machine the complex problems shown in account can be solved quickly. So, electronic audit auditing becomes quick, economic and transparent. Auditor has the opportunity to perform auditing by using the company's computer or any other computer. While performing electronic audit, different files in the computer of the institution by using audit software in the computer machine are checked. Statistics is processed on the basis of necessary information by the program given in the computer. By processing various information and statistic's precise result can be received supporting the financial statements by computer technology.
Nowadays, sort of organizations whether big or small have been using computer based accounting system. An auditor has to audit in the computer base. In auditing so, " audit software" assisted audit techniques is used. For this, computer should be used for processing to check the content of the files in the test data computer program and content of the files of the audit software computer yet. Most of the auditor may decide to select the manual audit even in the place where computer based auditing is in existence. Auditor should have knowledge of various computer parts to operate auditing effectively by the help of computer, which can be presented as follows:
Input devices: Panch card, paper tepa, keyboard, mouse, microphone, scanner, digital camera, etc
help to reach the various statistics in the computer.
Processing devices: Processing device is factor to process centerly the various information and
statistics. It is also called computer brain.
i) Control unit
ii) Memory unit
iii) Arithmetic and logical unit
No comments:
Post a Comment