The position of the external auditor of information systems auditing   E-accounting

Mohammed Walid Abdul Aziz, MD

	The position of the external auditor of information systems auditing E-accounting
Journal of Administration and Economics
Article 1, Volume 0, Issue 104, 2018, Pages 253-263
Author
MD Mohammed Walid Abdul Aziz
Abstract
We can say that the responsibility of the auditor is to give a neutral technical opinion that is not changed according to the method of operating the accounting information and ledger and bookkeeping. In other words, the auditor is abide to the known criteria of auditing whether in manually or electronic operated accounting information. The main problem in auditing of electronic operated data occur when the elements of auditing is not available wholly. These elements include the documents supporting the operations and the entries fixed in the books and ledgers which may not be available completely in the electronic operated systems of data on which the proof , removal or updating of files is based with no tangible evidence that testifies to the occurrence of these changes. In such cases, the auditor would not be able to match the documents with what is fixed in the books. He is not able of reviewing the ledger or the book. Thus, the document auditing loses its importance and become less reliable. The auditor’s interest in checking and evaluating the internal monitoring systems under the electronic operated data. Consequently, the conventional auditing procedures are no longer suitable with the electronic operating of data. This required that the auditor should provide himself with the knowledge and acquaintance with the electronic computers and the internal monitoring procedures of different entries of auditing under the electronic operating of data. We should point out here to that fact that the principle concepts of auditing does not differ in the type of data operating but the difference lies in the difference in the methods and procedures of operating whether it is related to the known criteria of auditing or the rules and regulations of professional conduct or the legal responsibility of the auditor. The electronic operating of accounting data was audited through the principle auditing and the tests of obligation and, lastly, the detailed testing. The principle auditing is conducted through the accosting system and determines the extent of using the electronic operating of data in the accounting applications and understanding the basic structure of the internal monitoring .

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