| 联网审计中的审计预警技术探析 |
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| 引用本文： | 王振莉. 联网审计中的审计预警技术探析[J]. 南京金融高等专科学校学报, 2011, 0(4): 63-66 |
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| 作者姓名： | 王振莉 |
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| 作者单位： | 响水县教育局,江苏响水224600 |
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| 摘 要： | 联网审计是一种新的审计模式,审计预警是其中的一个重要功能。针对我国联网审计的特点,本文建立了审计预警模型并分析了其关键技术——规则库和不完整数据的检测方法。该模型具有诸多优点。研究结果为我国开展联网审计提供了理论依据。
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| 关 键 词： | 持续审计 联网审计 审计预警 审计规则 IT审计 计算机审计 |
Study on Audit Alerts in Online Auditing |
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| WANG Zhen-Li. Study on Audit Alerts in Online Auditing[J]. Journal of Nanjing Higher Finance College, 2011, 0(4): 63-66 |
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| Authors: | WANG Zhen-Li |
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| Affiliation: | WANG Zhen-Li |
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| Abstract: | Online auditing is a new mode with audit alerts an important part of this system.Based on the characteristics of online auditing in China,this paper established an audit alert model and analyzed its key technologies,namely,the rule base and detection method for incomplete data.This study may provide theoretical evidence for our online auditing. |
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| Keywords: | continuous auditing online auditing audit alerts audit rules IT audit computer-aided audit |
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