联网审计及其关键技术研究

Online Auditing and Its Key Technologies

  • 摘要: 为系统研究联网审计及其实施中涉及的关键技术,运用信息系统开发的理论与方法,提出了联网审计的实施部署方案,并结合审计业务的具体模式,重点分析了审计业务网组网技术、被审计单位端数据采集技术、审计端数据处理技术及联网审计的安全技术.介绍了为复用与共享审计经验,将计算机编程技术与审计建模思路融合的汉化编程方法.

     

    Abstract: In order to perform systematic research on online auditing and its key technologies,configurative solution of online auditing is first presented using the theory and method of information system development.Network technology of auditing operation network,data acquisition technology are used in the organization audited,and data processing technology are used in auditing organization,and data security technology of online auditing are analyzed in detail.In addition,the approach of programming-in-Chinese for reusing and sharing the auditing experience,being a combination of programming approach and audit modeling.

     

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