Research Based On Object Oriented Intelligent Audit Path And Scheme

As accounting is becoming informationized, auditing which is closely related toaccounting is in the same situation. Nowadays, auditing has widely used informationtechnology. In the future, informationized auditing will gradually become themainstream of development. However, in the information technology environment,auditing does not only use computer as auxiliary tool, but also optimize andreconstruct the traditional auditing model methods. Through this way, we can improveboth auditing efficiency and working quality.Above all, according to the view of systematic theory, the author regards auditingas a system in IT environment and makes full use of the characteristics and advantageof information technology. So that we could explore new auditing methods whichhave theoretical and practical value, and set up auditing program and data analysismodel which can meet the demand of Chinese national conditions and actual work. Atlast, we develop a corresponding system based on these researches.This paper focuses on informationized auditing and uses systems theory,information theory for reference, aiming at building intelligence auditing path. Afteranalyzing the existing auditing mode and popular software, the author proposesintelligence auditing path and scheme cased on object oriented, in order to improvethe efficiency and quality of auditing. This research includes auditing plan making,auditing data analysis, auditing system constructing and so on. The main research isas follows:1. This paper summarizes the existing information technology auditing modeltheories and proposes a working pattern named intelligent auditing path which isdesigned to solve the actual auditing problem. It also elaborates on the way ofbuilding and applying intelligent auditing path from several perspectives, such aspattern building, system designing and practical operation case, etc.2. The author designs the basic operation for cases, via combining the auditingobjective with the actual work requirements based on intelligent auditing path model.In order to improve the model content by absorbing different types of auditing schemes, the author builds an open scheme library.3. In order to improve the utilization rate and value of data, this paper combinesintelligent auditing path and scheme to research auditing data analysis methods ofauditing information, including numeric and non-numeric data.4. This paper using Power Builder development platform and Microsoft SQLServer database to design and develop a intelligent auditing system. It applies theintelligent auditing system to actual auditing work and becomes the guidance forauditing departments and software development.