Construction And Application Of Computer Audit Based On Date Warehouse And Date Mining

In the rapid development of information technology situation, industry normalization level in our country also rapidly increased, the quantitative data of the trend was irreversible,so the audit work is facing a great challenge. Although computer audit is gradually replace the traditional manual audit, but facing mass data sometimes still cannot avoid audit failure. Firstly, because of the audit experience and knowledge is limited. The auditors across larger industries range, it is difficult for audit to use analytical procedures based on full understanding of business knowledge. Secondly, all kinds of data are constantly proliferating, audit experience which is in relation to the proliferation of data is often lag, the asynchronous of the data and experience growth brought huge potential risks. Thirdly, the traditional data analysis method can not deal with the huge database system, outdated technology tools is bound to affect the breadth and depth of audit. Finally, many frauds have also noted the importance to maintain the balance of some financial ratios, the role of audit is gradually weakening due to artificial control important ratio. The problem to be solved is how to effectively analysis mass data of the audited. In recent years, a burgeoning area of data management technology and the market-data warehouse and associated data mining techniques, has been serving the financial, insurance, telecommunications, postal and other industries, they provide valuable support for decision-making at all levels of managers, such as for credit analysis, risk analysis, fraud detection, and customer relationship management. But its application in the audit industry is only at the exploratory stage trials, or only concerned with a certain combination of technology and audit, or confined to a specific audit area, therefore, particularly important is to use the advantage of data warehousing and data mining technology in the audit industry in order to support computer audit. This thesis focuses on normative study together with case study, through the introduction to the theory of data warehousing and data mining technology, I understand the capabilities of data warehousing and data mining technology, and on this basis, this thesis puts forward improvement idea of the data warehouse and data mining technology applied to computer audit according to the lack of the traditional model of computer audit. And the thesis builds on a computer audit model according to the data warehouse and the data mining technology. Finally the thesis use real data to test the practical application of the model. Its structure is as follows:Firstly, it gives an introduction of research background, topics of significance, international research reviews, research content and text structure on paper.Secondly, it introduces the data warehouse and data mining techniques. First, it describes the concept and functions of the data warehouse and compares the differences between the data warehouse and the databases which lead to the importance to use the computer audit data warehouse; second, it introduces the concept of data mining technology and function, demonstrating the advantages of computer audit using data warehouse and data mining technologies.Thirdly, it introduces the theory of new computer audit model based on the above paper. The data warehouse and data mining technology is applied to computer audit model according to the lack of the traditional model of computer audit which is to improve the defects of the computer audit model. And it introduces the implementation of each module.Fourthly, it descries the application of the model which is based on computer audit data warehouse and data mining technology through a specific case.Finally, it summarizes the main contents of this article and perspectives and proposes the development recommendations of computer audit with China's actual situation.