面向数据的计算机审计中数据质量问题的探讨

出现数据质量问题将直接影响审计分析结果的准确性，降低分析效率，给审计工作带来障碍。本文分析了计算机审计的一般流程，指出审计数据的采集和采集后数据的清洗、集成、转换是与审计数据质量息息相关的关键环节。文章对多种数据质量问题进行了详细分析和分类，提出了提高审计数据质量的一般处理方法和可实现的技术。

Data Quality Problems in Data-Oriented Computer Audit

Data quality problems directly affects the accuracy and quality of auditing. This paper first analyses the basic flow of computer audit, and points out that the extracting, cleaning, integrating and transferring are key links, which are closely related to data quality. This paper classifies the data quality problems and analyses such problems in detail, and finally puts forward some general methods and techniques to improve the data quality.