Improvement And Application Of Association Rules Algorithm IT Audit

In today’s information society, this due to the rapid development of computer network technology in commercial activities such as business and management activities of a wide range of applied computer technology penetration into the various sectors, and each sector is also facing trend of the auditing times, gradually carried out audits to promote the application of computer-based technology. A very wide range of IT audit application, originally from EXCEL table, for example, when the application program using journey entry and trial balance to a SQL Server database to run scripts, then in nowadays auditors use expansion of innovative software. The audit work has been a tremendous development of computer-based applications.Of which the auditing, we can clearly see the current application of relational database technology for mass screening and data management based on large amounts of data associated with the audit criteria. But the problem arises due to the limitations of the audit idea, mainly in the face of the current audit staff among the more complex the deepening of enterprise information and frequently, their experience is also limited. These changes will mean that when the auditor is to obtain audit data audit unit also needs to be changed, that is changing audit environment (data and systems being audited environmental audit units, including physical room), but also changed the audit evidence acquisition and testing, etc., which can reach this conclusion, the audited entity such "data age" under, the auditing theory and auditing practices are not in accordance with the paper books as the carrier, so there will be faced with natural traditional audit disappearance of the situation.Behind the massive data there may be a lot of important information are hidden that we have not yet focus on, and for the audited entity, the audit methodology and audit techniques, storage media of audit information, audit scope which may produce a series of major changes that deserve our attention. Audit failures like Enron or audit risks have increased that more and more investors and the public, including business concern. In the face of the unknown system attacks or system vulnerabilities, how to find useful information on the basis of the existing system, based on the data itself by auditing the potential risks or potential rules. How to find hidden information Of which the algorithm on the association rules, well-known traditional Apriori association rules algorithm has a considerable number of various modifications model, but also due to the generation of a large number of candidate sets and the need to repeat to scan the database, which is the most significant drawback of the Apriori algorithm. How to target the most significant flaw Apriori algorithm to deal with, and how to optimize the model before the improvements and how to apply of which to the IT auditing and reduce the auditing risk, is the focus of this article. The thesis I firstly start at study the risk in the test of controls in IT auditing,and find out the combination between association rules and IT auditing in technology; in other words, I want to reduce the risk of IT auditing technology by using the association rules. I focus on the algorithm of association rules and study the problem of the Apriori algorithm, then take advantage of existing improved algorithms of Apriori to generate my own algorithm. Finally, I use the new algorithm in the test of control about IT auditing, and it can detect abnormal behavior and find out hidden information of the audited units, which improve the security of IT auditing.