The Design And Application Of Digital Audit Analysis Platform

With the rapid development of the economy and society,the degree of informationization in all walks of life is improving,the traditional audit method has failed to adapt to the needs of the audit work in the informationized environment,there is an urgent need to improve audit technology and enhance audit supervision capabilities.In order to adapt to the development trend of audit information technology,to promote the digital audit mode of "overall analysis,discovery of suspicion,decentralized verification",the Provincial Audit Office has made efforts to explore the construction of a comprehensive digital audit analysis platform based on the "Financial audit Project" planning.The digital audit analysis platform is developed and designed according to the audit workflow and combined with business requirements,adopting the design concept of service-oriented SOA distributed application framework,using Oracle 11 g database,mainly setting up six functional modules covering data acquisition and conversion,query analysis,monitoring and warning,suspicion management,business collaboration and system management.The data acquisition and conversion module can import a variety of industry data,build various professional audit databases,and realize audit data center management;the query and analysis module can provide a number of data search and analysis functions,support the underlying data operations.Also,it can be operated directly through the interface,helping auditors to analyze data more intuitively and quickly,displaying analysis results,and curing,modifying or expanding different types of analysis model according to audit needs.It can realize network audit by setting early warning conditions and using module functions such as monitoring and warning,suspicion management and so on to discover problems and control risks in a timely manner,thus enhancing the effectiveness of audit work.The platform has been well applied in the Provincial Audit Office,which has promoted the ability of auditors to use information technology to check problems,analyze and judge,think in multiple dimensions,expand the breadth and depth of audit supervision,improve audit efficiency and quality,and achieve better audit results.