List of tasks to perform audit program is quite wide: checking and analysis of records based on criteria of quality, completeness, accuracy; Test calculations; comparison of different data files to identify disparate data; access to data stored only in the form of machine, their ordering, grouping and so on different grounds. Software audits are used at all stages of the audit. The development of information technology audit carried out in recent years is growing rapidly. Therefore, it should be noted that the organization of audit in the computer environment is therefore the overall development of science and its applied aspects, and an incentive for further progress in the economic and scientific field. Assessment of audit risk allows inspection plan to reduce the time to carry it out, to draw attention to critical issues and improve the quality of audit work in general.