Auditing through the computer based programmes in the electronic information system and application of CAP

Enterprises record financial allowances of all their internal and external activities within the framework of accounting information system. Today?s; recording is entirely carried out by computers. The reason of this type of recording mediated by computers is that no doubt data are so complicated and multiplied that it is difficult to record by hand. It is inevitable to check whether the data obtained from the electronic information system reflecting the truth and auditing the overall process within the framework of electronic system. Due to the improved computer software leading to saving of human resources and time while data recording cause also auditing trying to accomplish the same aim (As a result; data recording and auditing have an objective of saving of human resources and time due to the improved computer software.)Auditor; while examining the bookkeeping records pertaining to the enterprise is expected to complete and report required auditing procedures and evidences within the determined time frame. Thus; if auditor executes his task applying conventional procedures, especially because of time constraints runs the risk of failing to obtain true data using sampling methods. However; auditing computer software ensure true testing and scrutinizing whole data in a short time and facilitate to obtain almost true findings.The aim of this study is to test the necessity of computer programs backed by computers in order to audit the accounting data in the electronic information system. As a striking practice of this, CAP was chosen. The reason of choosing CAP is that it has been designed in accordance with Turkish law and practices; it offers appropriate solutions to both auditing firms and auditors.Key words: Accounting Information System, Electronic Information System, Auditing, CAP (Computerized Audit Programme).