Research And Application On The Tracking Technology Of Audit Evidence Based On Data Lineage

Recently, the computer technology is used on the field of audit widely. Data migratesfrom the audited department to the auditing department. After the auditor executes thespecific audit method on the audit data, they should verify the data with the auditeddepartment. It needs to know the data that produce the audit doubts. Data lineagetechnology is used in this thesis to track the audit doubts to help the auditors find the sourcedata of the audit doubts.The data tracing technology that introduced in this thesis could query the source dataof the executing results through modifying the original SQL statement according to thequery conditions of the SQL statement. We first classified the SQL statement according totheir different structures, and then we put forward different methods to querying the sourcedata. In this thesis we analyze the SQL statement of different structures, and give differentdata tracing algorithms to resolve different problems. This technology is used on the field ofaudit, and after querying the audit evidence of the audit doubts in the auditing data base, themethod of querying the audit audience in the social security database is gave according tothe feature of the audit work.The correctness of this method is verified on the audit field. With the help of thismethod, the auditor could query the audit evidence of the corresponding audit doubtsefficiently. This method provides technical support for the auditors when they querying the evident of the audit doubts and could be used on other fields to query the source dataof the results.