Study on data-oriented it audit used in China

被引：4
|
作者：
Chen, W [1 ]
Wang, H [1 ]
Zhu, WM [1 ]
机构：
[1] Nanjing Audit Inst, Nanjing 210029, Jiangsu, Peoples R China
来源：
Proceedings of the 11th Joint International Computer Conference | 2005年
关键词：
IT audit; data acquisition; data cleaning; data processing;
D O I：
10.1142/9789812701534_0150
中图分类号：
TP18 [人工智能理论];
学科分类号：
081104 ; 0812 ; 0835 ; 1405 ;
摘要：
Application of information technologies (IT) in the field of audit is worth studying. Chinese data-oriented IT audit is researched in this paper. Firstly, the conditions of IT audit used in domestic and overseas are analyzed. Then, the main steps of data-oriented IT audit used in China are presented, including: data acquisition, data cleaning and data processing. And data processing method based on outlier detection and visualization data processing methods are proposed. Then, the popular data-oriented IT audit software developed in China are given. Finally, data-oriented IT audit used in Chinese online audit are introduced, and the differences of data acquisition and data processing methods between online audit and single computer audit are analyzed.
引用
收藏
页码：666 / 669
页数：4
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