【摘要】 计算机辅助审计是目前审计领域研究的一个热点,审计数据采集是面向数据的计算机辅助审计的关键步骤。分析了常用的审计数据采集方法,比较了各自的优缺点。在此基础上,针对我国实施计算机辅助审计的现状以及面向大型数据库的审计数据采集的特点,分析了适合大型数据库的审计数据采集方法,并以Oracle数据库为例,分析了该方法的应用。更多还原

【Abstract】 Computer Assisted Audit (CAA) is an active research domain in audit field. Audit data acquisition is a key step of data-oriented computer assisted audit. Common audit data acquisition methods were analyzed, and the benefits and drawbacks of these methods were analyzed. Then, according to the conditions of computer assisted audit used in China and the characteristics of audit data acquisition methods oriented to large databases, audit data acquisition method that fitted large databases was presented. Besides, taking Oracle database as an example, how to use this method was analyzed.更多还原