计算机审计数据的采集、清洗与转换在联网审计

计算机审计数据的采集、清洗与转换在联网审计中的运用
 
摘要：本文主要介绍现场审计工程(AO)的前置机开发的过程,按照软件工程科学理论,撰写修订此文。现场审计工程(AO)前置机开发主要包括前端采集、读取原始数据库和后端接收、处理原始数据并整理转换成现成审计工程系统(AO)所需数据两个方面。对于前者要求能够采集、读取市面常见的财务、业务软件。而对于后者则要求能够接收前端传送的数据并加以整理转换，来达到1个审计工程（AO）能够满足对多个财务、业务软件审计的可能。这大大缩小了经费的开支，提高了工作效率。作者使用Borland公司的Delphi作为开发工具，利用TCP协议进行通讯,利用Delphi提供的各种面向对象的开发工具，尤其是BDE这1智能化的数据库接口。经过对原型系统进行需求迭代,不断修正和改进,直到形成此系统。
关键词：审计工程；AO；前置机
 
The Applications of Computer Audit Data’ Collection and Cleaning and Transition in Network Audit
 
Abstract: This thesis is on the basis of software engineering scientific theory, mainly introduces a preposed machine development process of scene audit engineering (AO). The scene audit project (AO) preposed machine development mainly including two aspects: one is used to gather and read primitive database, another one is used to receive primitive data and transformed them into data which need by the scene audit engineering (AO). The requirement of the former one is that it must be able to collect and read familiar finance and business software of market. However the latter one is required to be able to receive and transformed primitive data in order to attain a possibility that the audit engineering(AO) can satisfy to audit several finance and business softwares. That can result of spending cuts and work efficiency raise. The author use “Delphi” of Borland Company as its main development tool, and take advantage of “TCP Agreement” and various object-oriented development tools offered by Delphi, especially a intelligentized database interface called BDE. By iterating demand of prototype system and continuous correction and improvement, this system finally formed. 本文来自中国科教评价网
Keyword:  Audit Engineering;  AO;  Preposed Machine

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