一种基于数据匹配技术的审计证据获取方法

Audit Evidence Gathering Method Based on Data Matching

联网审计是目前计算机辅助审计领域中的一个研究前沿问题。本文针对我国目前研究的联网审计的特点,以及常用审计方法的不足,提出了一种基于数据匹配技术的审计证据获取方法。该方法通过对两个数据源中的被审计数据进行数据匹配,查找相似重复实体,发现审计线索,获得审计证据。此外,采用模拟数据从定量的角度对该方法的审计风险进行了分析。最后,以一个实例验证了该方法的有效性及实用价值。研究表明:和常用的审计方法相比,该方法对业务知识依赖少,易发现被审计数据中的隐藏信息,并提高了审计效率。

Online auditing is an active research domain in computer-assisted audit field. According to the characteristics of online auditing researched in China nowadays and the shortages of common audit methods, an audit evidence gathering method based on data matching is proposed in this paper. Through matching data from two auditee＇ data, this method can detect approximately duplicated data in two auditeer data, then find audit clues, and gather audit evidence. Furthermore, simulation data are used to analyze audit risk of this method from the quantitative view. Finally, the validity and applied value of this method are proved by an instance. Research result shows that comparing with the common au- dit methods,this method needs less business knowledge, can find information that is unknown and hidden from auditees＇ data easily,and the audit efficiency is also improved.