Экономика пищевой промышленности

Food Industry

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012


Pchelіanska G.; Markova T.; Doicheva K.

Key words: information system; information technologies; computer audit; computer data processing; the computer environment; audit software

Page: 46-51


Today, the computer technology used at all stages of the audit process. The aim and objectives of the audit remain unchanged.
A study of the nature, values and characteristics of the computer audit is engaged in a large num-ber of researchers and practitioners.
The relevance of the article due to the fact that to date Ukraine has not developed a fully automated universal audit program aimed at a comprehensive solution to the audit objectives. This is because when you create audit program developers face a number of challenges associated with them.
The main problem of the use of audit programs is that check the companies used software various developers. This factor does not allow for the export and import of data from computer information systems in auditing Pro-gram, which is, in turn, offers a real opportunity to make full use of computer audit proce-dures.
Highlighted the problem caused by the lack of common methodological requirements for infor-mation databases, namely the main fields of the output information file. This greatly complicates the organ-ization and conduct automated audits.
To solve the existing problems in the field of automation of audit it is necessary to create a univer-sal specialized system auditing, to ensure a uniform approach to the software, go to the international finan-cial reporting standards, and automate analytical procedures and audit documentation.


1. Zavhorodnyi, V. P. (1998). Avtomatyzatsyia bukhhalterskoho ucheta, kontrolia, analyza y audyta: [monohrafyia]. K.: A. S. K.
2. Ivakhnenkov, S. V. (2005). Komp’iuternyi audyt: Kontrolni metodyky i tekhnolohii: [monohrafiia]. K.: Znannia.
3. Podolskyi, V. Y., Shcherbakova, N. S., & Komyssarov, V. L. (2012). Kompiuternыe ynformatsyonnыe systemы v audyte. M.: YuNYTY-DANA.
4. Ivakhnenkov, S. V. (2006). Suchasni informatsiini tekhnolohii upravlinnia pidpryiemstvom ta bukhhalteriia: Problemy i vyklyky. Bukhhalterskyi Oblik I Audyt, 4, 52-58.
5. Ivaniuta, P. V. (2007). Upravlinski informatsiini systemy v analizi ta audyti. K: Tsentr uchbovoi literatury.
6. Kryvokon, O. S. (2009). Kontseptualni osnovy avtomatyzatsii finansovoho analizu v umovakh hlobalizatsii. Oblik I Finansy APK: Mizhnarodnyi Naukovo-vyrobnychyi Zhurnal, 1, 102-105.
7. Kushnarev, A. S. (2007). Problemы avtomatyzatsyy audyta. Audyt Sehodnia, 4, 54-56.
8. Lazarieva, S. F., & Us, R. L. (2012). Metodolohichne i metodychne zabezpechennia audytu informatsiinykh tekhnolohii. Formuvannia Rynkovykh Vidnosyn v Ukraini., 1(128), 117-125.
9. Romanov, A. N. (1996). Kompiuteryzatsyia audytorskoi deiatelnosty. M.: Audyt: YuNYTY.
10. Pchelianska, H. B. (2016). Audyt v umovakh vykorystannia kompiuternykh system. Naukovo-metodychni Aspekty Oblikovo-analitychnoi Systemy Pidpryiemstva: [monohrafiia], 271-280.
11. Jenkins, B., Cooke, P., & Quest, P. (1992). An audit approach to computers. London: Coopers & Lybrand Deloitte (United Kingdom).
12. Weber, R. (1999). Information systems control and audit. Upper Saddle River, Prentice-Hall.


Download PDF