持续审计技术发展与现状

发布时间：2018-05-28 01:18

本文选题：持续审计 + 信息技术　；参考：《审计研究》2011年03期

【摘要】：持续审计是现代信息技术与审计相结合的交叉领域,也是当前研究的热点问题。其概念提出已近20年,早期的持续审计技术和模型不能满足现代高度自动化和智能化的审计需求,因此产生了基于智能Agent技术的持续审计系统模型。为了解决数据交换、系统整合和异构平台下持续审计效率较低的问题,XBRL、Web Service、SOA以及其他一些新技术、新模型应运而生。同时,数据挖掘技术的应用缓解了持续审计中信息超载的问题。持续审计是未来审计发展的必然趋势,但目前实施和应用程度参差不齐,总体水平较低,缺乏相应的法律法规,对技术、环境、费用、领导支持、企业能力等方面存在着巨大的挑战。
[Abstract]:Continuous auditing is a cross field of modern information technology and auditing, and is also a hot issue in current research. The concept has been put forward for nearly 20 years, and the early continuous auditing technology and model can not meet the needs of modern high automation and intelligence audit. Therefore, a continuous audit system model based on intelligent Agent technology has been developed. In order to solve the problem of low efficiency of system integration and continuous audit under heterogeneous platforms, XBRL Web Service SOA and some other new technologies, new models emerge as the times require in order to solve the problem of data exchange, system integration and low efficiency of continuous audit under heterogeneous platforms. At the same time, the application of data mining technology alleviates the problem of information overload in continuous audit. Continuous audit is the inevitable trend of the future audit development, but the implementation and application level is uneven, the overall level is low, the corresponding laws and regulations are lacking, and the technology, environment, cost, leadership support, There are enormous challenges to the ability of enterprises.
【作者单位】：中南财经政法大学信息系;
【基金】：国家自然科学基金项目“持续审计中智能数据处理及其应用框架研究”(项目批准号:70972138) 湖北省教育厅人文社会科学基金项目“基于SOA和MAS的金融监管信息系统总体框架的研究”(项目批准号:2009b080)的研究成果之一
【分类号】：F239.1

【二级参考文献】