大数据环境下的连续审计框架构建探讨
发布时间：2019-05-22 09:24
【摘要】：为满足大数据环境下的审计及时性,及对大量信息处理以降低审计风险的需求,本文根据大数据的容量大、数据类型繁多、单位数据价值低及处理速度快四个特点,对计算机辅助审计技术进行简要适用性分析,构建融合数据测试、嵌入式审计模块、以及通用审计软件的连续审计框架,以期能对大数据环境下审计会计信息提供帮助。
[Abstract]:In order to meet the timeliness of the audit in the large data environment and to reduce the audit risk for a large amount of information processing, this paper is based on the four characteristics of large data, large data type, low unit data value and fast processing speed. This paper makes a brief applicability analysis to the computer-aided auditing technology, and constructs the continuous audit framework of the integrated data test, the embedded auditing module and the general auditing software, so as to help the audit of the accounting information in the big data environment.
【作者单位】： 重庆理工大学会计学院;
【分类号】：F239.1
，
本文编号：2482842
[Abstract]:In order to meet the timeliness of the audit in the large data environment and to reduce the audit risk for a large amount of information processing, this paper is based on the four characteristics of large data, large data type, low unit data value and fast processing speed. This paper makes a brief applicability analysis to the computer-aided auditing technology, and constructs the continuous audit framework of the integrated data test, the embedded auditing module and the general auditing software, so as to help the audit of the accounting information in the big data environment.
【作者单位】： 重庆理工大学会计学院;
【分类号】：F239.1
，
本文编号：2482842
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