金融系统的纵向审计在时间轴上透视数据

Vertical Audit of Financial System by Viewing Data through the Time Axis

提出一种新的纵向审计方法,从后台数据端和时间轴的角度,拓展金融系统的传统审计功能。把金融数据看作是时间的函数,考察数据的动态变化过程。根据金融业务处理过程中产生的两类档案信息,结合审计需要,可以推演和呈现出任一时间点的业务数据,让金融数据在特定条件下能够像游标一样在时间轴上移动,从而为审计人员提供超越常规范围内的数据透视能力。基于时间点的数据透视能力也可扩展出新型金融服务业务并提升系统管理能力。

The paper roposes a new vertical audit method which can expand the capability of traditional audit from the perspective of background end and time axis.Regarding data as a function of time,we check the dynamic process of data changes.Based on two kind of archival information derived in the process of financial transaction and audit demand,data evolution process can be revealed,the overall image of business data at a time point can be given.By viewing financial data sliding on the time-axis like a cursor under certain conditions,we have given auditors more innovative and more perspective abilities than the usual.This vertical audit can also be very helpful to improve new financial services and system management.