AUDIT OF ACCOUNTING STAFF IN COMPUTER-BASED ENVIRONMENT

Abstract

The article focuses on the problems of audit accounting staff in terms of automated data processing. Traditionally audit of personnel involved in accounting foresees the control over accounting department specialists (accountants). In terms of using computer accounting system the range of persons expands. All personnel which involved in the computer accounting system can be divided into three groups: a) specialists of enterprise manufacturing divisions; b) accounting department specialists (accountants); c) specialists of the of information technology department. A new group of employees are IT specialists. IT professionals are not limited to access to data and system functions. They have not direct responsibility for their actions in the system. They can make changes directly, bypassing logbooks and software interface. Therefore, the auditor should check for information security not only by database tools, but also by specialized programs.