计算机审计中如何获取真实完整的电子数据

How to Get Real and Complete Electronic Data in Computer Audit

计算机审计是数字化社会的必然产物,利用现代审计工具是审计工作面临的机遇和挑战,利用计算机信息系统对电子数据进行检查,使审计作业方式发生了根本性变化。计算机审计在给审计工作带来方便快捷以及弥补传统查错纠弊不能实现的缺陷外,也对审计人员的知识结构和业务技能提出更高要求。获取必要和充分的电子数据,是开展计算机审计的基础性工作。本文分数据采集、数据清理、数据转换、数据验证四个阶段,介绍保证电子数据真实完整准确的方法。

Computer audit is the inevitable product of the digital society, and the use of modern audit tools is opportunities and challenges. To check electronic data by the computer information system, has made a fundamental change in the audit work. Computer audit has not only brought convenience to the audit work and made up for the shortcomings of traditional error correction modes, but also put forward higher requirements on the auditor＇s knowledge structure and business skills. To obtain the necessary and sufficient electronic data is the basic w,ork to carry out computer audit. This paper introduces a method to ensure the integrity and accuracy of electronic data from four stages of data collection, data cleaning, data conversion, data validation.