| With the development of the information technology and the network communication technology, the Computer-aided Audit System has been used widely. In this paper the Computer-aided Audit System based on the distributed Internet model was studied and analyzed deeply according to the new theory of modern software technology. The system requirement analysis has been done firstly, and then the whole design, detailed design and partial modules have been implemented,some key technologies in this system were emphasized.Firstly, the requirement and characteristic of internal audit was analyzed, and the whole system architecture was designed which consists of the function modules compartmentalization, application architecture, data flow diagram, technology architecture and network topology; Secondly, realization schemes of some key technologies were provided toward the whole architecture's feature and this paper's research goal. The design principle of system security realization scheme was introduced detailed,including application-level security,system-level security, transport-level security,network-level security and data backup .Thirdly, the realization processes of the audit investigation module and the import and export module were mentioned.In this part ,two algorithms ,DES algorithm and RSA algorithm, were analyzed in theory, and a new algorithm was provided based on these two algorithms,in which the messages were encrypted by DBS algorithm,at the same time the DES key was encrypted and digital signature was implemented by RSA algorithm.For both network users to transfer secret information, if the DES algorithm was used to encrypt messages and the RSA algorithm was used to transfer the key of DES, then the DES algorithm's high-speed convenience and the RSA algorithm's safety convenience would be exerted on together.At last, the software realization and implementation of the Computer-aided Audit System were summarized and the next target was advanced.
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