浅析提升审计数据质量的途径和方法

Analysis of Ways of Enhancing the Quality of Audit Data

目前电子审计数据一时还难以满足审计工作对数据质量的要求,加强内部控制制度建设和系统审计,充分利用数据挖掘技术可以提升审计数据质量。

At present, electronic audit data is unable to meet the requirements for audit data quality. The paper proposes that audit data quality could be enhanced by strengthening the internal control system and system audit, as well as making full use of data mining technology.