电子数据审计的技术属性和逻辑过程:一个理论分析框架

The Technical Attribute and Logical Process of Electronic Data Audit:A Theoretical Framework

电子数据审计是以电子数据为审计载体的审计模式,它的技术属性可以选择发掘或验证。作为发掘过程时,电子数据审计属于事实发现型取证模式,更多地类似于电子数据分析,只能报告发现的事实,无法对总体发表意见;作为验证过程时,电子数据审计属于命题论证型取证模式,能够根据发现的问题推断总体状况,对总体形成审计意见。

Electronic data audit is a new auditing mode based on electronic data, of which technical attribute is either verification or exploration.When taken as an exploring process, it is classified into facts- found forensic mode, more similar to the electronic data analysis which can only report facts found instead of giving opinions on the population;When taken as a verifying process, electronic data audit belongs to proposi- tion-proving forensic model which can form opinions about the population.