Study On Application Of Continuous Auditing In China Mobile Ltd.

With the development of information technology，accounting infor-matization has changed the traditional audit carrier. The technology drives theinnovation of audit and the audit structure elements, such as audit objectives,audit object, audit evidence, audit procedures, audit techniques and methods, ischanging. The traditional audit model changes, and then continuous auditinghas became a new audit mode with technology-driven. By barometrical method,the author analyzes the domestic current situation of continuous auditing. Theresults shows that applied research of continuous auditing is behind theoreticalresearch.The number of companies, embarking on the implementation andapplication of continuous auditing, is small. China Mobile Limited is theprecedent for the implementation and application of continuous auditing.Drivenby internal and external factors, it opens the continuous audit chapter.Nature, implementation and application of continuous auditing do not forma unified theoretical system. On the basis of reading a lot of literatures, from thenature of continuous audit, From the scope of the audit and implementation offrequency,the author analyses the true meaning of continuous auditing.CAATshas become a major audit tool in audit process. From four perspectives, theauthor interprets the relation between continuous audit and CAATs.The authordraws the conclusion that continuous auditing is the high sublimation of CAATs.Continuous Auditing, as a concept of continuous auditing abroad，is still in theexploratory stage in our country.In spite of the different proposed forms of off-site audit mentioned in China, they share many commons. By analyzing conti-nuous auditing and off-site audit, the continuous auditing is the product of off-site audit in high information.Based on the main line of continuous auditing in China Mobile Ltd.,theauthor analyzes the back ground of implementation and application about conti- nuous auditing in China Mobile limited.Driven by internal and external factors,the author analyzes the necessity of implementation and application about conti-nuous auditing in China Mobile limited.From the perspective of informationsystem management theory, the author analyzes how to implementation andapplicate continuous auditing in China Mobile limited.Through the research onimplementation and application of continuous auditing process in China Mobilelimited, the author concludes the application status of implementation and app-lication about continuous auditing in China Mobile limited,that it shows longimplementation cycles, scheduling inconsistencies, narrow and low frequencies.From the perspective of managerial and technical，the author analyzes theproblems and reasons to the implementation and application status ofcontinuous auditing. Inconsistency organization has resulted schedulinginconsistencies in progress; acquisition;The limitations of Data acquisition，ETLprocesses, and reporting transmission cause its narrow and low frequencies;Business data sorting out complexation and the model curing difficult leads thenarrow scope; According to problem and cause analysis, the author proposes themanagement strategy and tuning recommendations.Especially the authorproposes the continuous auditing model of based-agent data warehouse and datamart to deal with the problems.