大数据环境下基于数据可视化技术的电子数据审计方法

Approaches to Audits on Electronic Data Based on Data Visualization Techniques under Big-Data Environment

电子数据审计的研究与应用是近年来审计领域的热点问题。大数据时代的到来给电子数据审计带来了机遇。本文首先分析了研究大数据环境下基于数据可视化技术的电子数据审计方法的重要性;然后分析了大数据的特点、目前已有的大数据分析技术与工具,以及大数据环境下基于数据可视化技术的电子数据审计方法原理;在此基础上,结合案例重点研究了基于数据可视化技术的电子数据审计方法,并与目前常用的基于SQL的数据查询方法,以及基于审计软件的分析方法进行了对比分析。研究结果为今后大数据环境下开展电子数据审计提供了理论基础。

The research on and applications of audits on electronic data has been a hot issue in the field of auditing in recent years. The arrival of the era of big data presents opportunities for such audits. This article analyzes the importance of the research on the approaches to audits on electronic data on basis of data visualization techniques under big-data environment; then, it analyzes the features of big data, the available big data analysis technologies and tools and the principles of such approaches. Based on that, the article focuses on such approaches with case studies and conducts a comparative analysis with the commonly used SQL-based data query approaches and the audit software-based analysis methods. The research lays a theoretical foundation for the practices of audits on electronic data under big-data environment in the future.