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STUDY ON DATA-ORIENTED IT AUDIT USED IN CHINA

    This work is supported by the Key Programs of Nanjing Audit institute (No. NSK2005/A01); the Natural Science Research Programs of college of Jiangsu Province (No. 05KJB520054); the National High-Tech Research and Development Plan of China (No. 2003AA1Z2330); the National Natural Science Foundation of China (No. 70371015).

    https://doi.org/10.1142/9789812701534_0150Cited by:5 (Source: Crossref)
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    Abstract:

    Application of information technologies (IT) in the field of audit is worth studying. Chinese data-oriented IT audit is researched in this paper. Firstly, the conditions of IT audit used in domestic and overseas are analyzed. Then, the main steps of data-oriented IT audit used in China are presented, including: data acquisition, data cleaning and data processing. And data processing method based on outlier detection and visualization data processing methods are proposed. Then, the popular data-oriented IT audit software developed in China are given. Finally, data-oriented IT audit used in Chinese online audit are introduced, and the differences of data acquisition and data processing methods between online audit and single computer audit are analyzed.