Yes it can be...
The audit process for a computerized accounting system involves five main steps:
conducting the initial review (planning the audit);
reviewing and assessing internal controls;
compliance testing (testing the internal controls);
substantive testing (testing the detailed data);
and reporting (conclusions and findings).
The auditor(s) should reach an understanding with the client concerning the scope and limitations of the audit from the very beginning. This will facilitate the accomplishment of the audit objectives in an effective and efficient manner.