A aplicação dos procedimentos de auditoria com o auxílio da informática

Abstract

This work was carried out with the intention to unite the application of audit procedures with computer science resources using developed facilitators, which provided the visualization of the difficulties encountered by accountant auditors, principally, in the areas of addressing the volume of information and its manuscript difficulty. However, it had the necessary understanding through the bibliographical study of characteristic conditions and the required elements for the development of audit accounting work. This is the case of the working documents internal controls and the norms of audit accounting that are the lines of direction for the full development of the work of the auditor. By this means, developed facilitators were proposed with a base in a computer program called Excel which has easy access and low cost in which macro help capabilities were designed to assist in the development of some necessary procedures for the application of the accounting audit procedures, therefore allowing the creation of spread sheets with related inter relations. These procedures made the execution of the macros possible which allowed and provided for a degree of agility and considerable exactness. With the macro facilitators in the Excel program, it was possible to confirm the hypothesis that it is possible to give greater efficiency to the procedures of audit accounting if facilitators are adopted that the accounting auditor understands and allows for the development of complementation to maximize the performance of its assigned tasks, thus taking advantage of these procedures and accomplishing more work at a reduced cost.