电子数据采集方法探讨

Approach the Way Collecting Electronic Data

针对电算化会计系统的层次结构,本文综述了不同层次的各种采集电子数据的方法;通过对各种方法的比较,找到目前最适合审计工作人员采集审计电子数据的方法,并提出设立IT审计师岗位是彻底解决这一问题的最佳方案。

This article overviews various methods collecting electronic data in different lays based on the hierarchical architecture of the computer accounting system. By an analysis of these methods, we find the most efficient method for comptroller to collect electronic data audited, and we propose that establishing the position of IT comptroller is the best solution for that.