Research On Embedded Audit Module Approach In The Application Of CA Under IT Environment

With the development of enterprise informationization , People put higher requirements forward audit information's real-time property and quality. In this context, continuous auditing is back on the agenda. Continuous auditing can be divided into embedded audit module and continuous auditing agency law. This paper focuses on how to build embedded audit module and its realization in the general process,then develop the corresponding embedded audit module using computer language.According to traditional manual audit and computer audit process, combined with continuous auditing its own characteristics,this paper divides the construction of the general process of embedded audit module into three steps: conduct pre-audit survey,Select the key embedded point and building database audit tables.Pre-audit allow auditors to grasp the overall situation of the audited units.Based on computer audit objectives and theory of risk-based audit,in order to analyze and evaluate the financial accounts of the audited entity, operating conditions, trends, initially to determine the scope and focus of the audit ,we should analysis the overoll situation of the audited entity firstly.secondly,we may carried out category analysis from all business levels to further define the scope and focus of the audit. The next step is to embed the audit module in the right place to monitor the data generated from important business continuously.At last,to solve problems of non-standard data storage,data separation and poor reusability of audit module,we should build the special database audit table.Based on the theory of audit differences,this paper use the SQL queries, multidimensional analysis ,data mining and other computer related technologies to constructe the model to capture abnormal data from the output of embedded audit module.then, we can bulid the model to determine the abnormal data according to historical experience, business rules, data comparison, the business logic, data logic, articulation data and regulations .But the abnormal data does not necessarily reflect the existence of fraud, it's also need to make them available to the auditors for further analysis.qIn addition, to solve the problems of poor scalability and high coupling with audited information systems, drawing on the concept and method of socket application programming interface and telephony application programming interface,this paper will make use of continuous auditing application programming interface (CA API) as the technical means to achieve an embedded audit module.Finally, according to the above steps and theories, the paper develop the embedded audit module to monitor the sales continuously.