| 计算机审计的研究现状和挑战 |
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| 引用本文： | 董东,梁艳,王立敏,张曼.计算机审计的研究现状和挑战[J].河北省科学院学报,2011,28(4):70-73. |
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| 作者姓名： | 董东 梁艳 王立敏 张曼 |
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| 作者单位： | 河北师范大学数学与信息科学学院,河北石家庄,050016 |
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| 基金项目： | 河北省教育厅自然科学研究基金项目(2010259) |
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| 摘 要： | 通过分析计算机审计项目的生命周期模型，从面向数据的技术和面向系统的技术两个角度归钠了对计算机审计研究的成果，指出了审计数据分析三种类型：查询型分析、多维分析和发掘型分析，并提出了相席的审计数据分析过程模型。从审计数据采集转换技术、审计数据验证技术、审计专家经验共享和服爷计算技术4个方面讨论了面临的问题和研究方向。
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| 关 键 词： | 计算机审计 服务计算 审计信息化 |
Cuprent research and challenges on computer added audit |
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| DONG Dong,LIANG Yan,WANG Li-min,ZHANG Man.Cuprent research and challenges on computer added audit[J].Journal of The Hebei Academy of Sciences,2011,28(4):70-73. |
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| Authors: | DONG Dong LIANG Yan WANG Li-min ZHANG Man |
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| Institution: | (College of Mathematica and Information Science,Hebei Normal University,Shijiazhuang Hebei 050016,China) |
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| Abstract: | The current research and application on computer aided audit are summarized from the technical viewpoints of data-oriented and system-oriented,by analysis of the life cycle of a computer aided audit project.It shows that there are three types of audit data analysis: analysis by query,analysis by multi-dimension and analysis by data mining.The process models for the three kinds of analysis are proposed.The problems to be deal with and research challenges are discussed from the 4 perspectives of audit data collection,audit data verification,audit experts experience sharing and service computing. |
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| Keywords: | Computer aided audit Service computing Audit informatization |
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