计算机审计的研究现状和挑战

Cuprent research and challenges on computer added audit

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纳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,并提出了相应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务计算技术4个方面讨论了面临的问题和研究方向。

：The current research and application on computer aided audit are summarized from the tech nical 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, analysi, by multi-dimension and analysis by data mining. The process models for the three kinds of analysis arc 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 eomputing.