基于数据库技术的计算机辅助审计平台的研究

Research of Computer Assisted Audit Platform Based on Database Technology

信息技术在企业中的应用,使得审计人员需要处理大量的电子数据。本文针对传统手工审计在对电子数据处理过程中存在工作强度大、工作效率低的缺点,通过对数据库技术的研究,提出了一套基于MySQL和Navicat For MySQL的计算机辅助审计平台,并对该平台从数据导入、数据清洗到数据分析的整个流程进行了研究。通过在企业内控审计中的应用,表明该平台的引入,能够大大地提升审计人员处理电子数据的速度,提高工作效率。

Due to the application of information technology in the enterprise, the auditors have to process large amounts of electronic data. This paper aims at the drawbacks of traditional manual audit work, i.e. high working strengh and low efficiency. Through the study of the database technology, a computer-assisted audit platform based on Mysql and Navicat For Mysql is present. The entire process of the platform, from data import, data cleansing to data analysis, is studied. The application in the Enterprise internal control audit shows that the introduction of the platform can greatly enhance the speed for the auditors to deal with electronic data to improve the work efficiency.