Audit System Of Securities Broking Business

Accompany with modern information technology applied in enterprise, the audit environment has been changed. It's more and more difficult to find the clues of potential risks and illegal activities. Thus the new challenge of the audit of securities broking business is arising. Meanwhile, the securities broking business is now getting into the electronic time. Concerning the security of assets, the audit of securities broking business is the keystone of supervisal.Vast amounts of data from different source must be processed in the audit task of securities broking business, and auditing procedure needs flexible query. The audit task needs the cooperation. The traditional audit method is not fit for vast amounts of data. However, without the support of professional audit software, it is difficult to find the problems in securities broking data, thus the audit task is facing great challenge.According to above key points, we pay attention to the development of the audit system based on the business scheme and characteristics of the securities broking business. The audit system supports the particular function needed for audit, which can help the auditor to improve the quality and efficiency of audit. The system is composed of four functional modules including source data acquirement, audit analysis, working paper and project management. The module of data acquirement uses standard interface to ensure the efficiency of data input and conversion through specific dynamic linking library. The audit analyzing module solves the bottleneck problem of query using technology such as query agent, multiple-threaded and static cursor. The project management module accomplishes the planning and scheduling of audit task through constructing task tree, while the working paper is the basic node of task tree.Following the process of software development, we introduce the background of securities broking audit system, and then analyze the requirements of audit task, put forward the skeleton of design, discuss the design and implementation of modules including data acquirement, audit analysis, working paper compilation, project management. Finally, we lay out the three kinds of schemas for the system deployment, including stand-alone, peer-to-peer network and server network..