摘要
持续审计是现代信息技术与审计相结合的交叉领域,也是当前研究的热点问题。其概念提出已近20年,早期的持续审计技术和模型不能满足现代高度自动化和智能化的审计需求,因此产生了基于智能Agent技术的持续审计系统模型。为了解决数据交换、系统整合和异构平台下持续审计效率较低的问题,XBRL、Web Service、SOA以及其他一些新技术、新模型应运而生。同时,数据挖掘技术的应用缓解了持续审计中信息超载的问题。持续审计是未来审计发展的必然趋势,但目前实施和应用程度参差不齐,总体水平较低,缺乏相应的法律法规,对技术、环境、费用、领导支持、企业能力等方面存在着巨大的挑战。
Continuous Auditing（CA） is the combination of audit and information technologies and has become a new field and a hot subject since it was proposed 20 years ago.Prior CA techniques and models aren＇t able to meet the demand of modern audit in high automation and intelligence,which encourages new CA models based on agents.In order to improve the effectiveness of CA and solve the problems of data exchange and system integration from different sources at different platforms,some new techniques including XBRL,Web Services,SOA and CA models based on them are studied and developed.Meantime,data mining is widely used on CA to alleviate information overload.While CA is consequentially the future of auditing,the implementation of CA is unbalanced,in low level and lack of the guidance of laws and regulations.CA is a great challenge to technologies,environment,fee,organization leaders and enterprises＇ capabilities.
出处
《审计研究》
CSSCI
北大核心
2011年第3期81-86,共6页
Auditing Research
基金
国家自然科学基金项目"持续审计中智能数据处理及其应用框架研究"(项目批准号:70972138)
湖北省教育厅人文社会科学基金项目"基于SOA和MAS的金融监管信息系统总体框架的研究"(项目批准号:2009b080)的研究成果之一
关键词
持续审计
信息技术
模型
发展
现状
continuous auditing
information technology
model
development
current state
