Research On It Audit Method And Its Application For The Authenticity Of Business Data

With the promotion of the wave of audit informatization and big data,traditional audit based on manual methods have gradually replaced by IT audit methods.At present,although research on IT audit methods based on the techniques of mining and statistical analysis in academic circles can help auditors improve their efficiency,it is difficult to meet the needs of precise audit and detailed audit in the era of big data.To some extent,although the audit method based on data association can help auditors find out the untrue data in practice,it relies too much on subjective experience.The fairness of audit cannot be controlled and the risk of it is difficult to grasp.There is a serious disconnection between theory and practice in the field of IT audit.Faced with the increasingly abundant electronic data of enterprises,it has become an important and urgent problem in front of auditors that how to judge its authenticity.It needs theoretical research on the authenticity of data in the field of audit urgently.In this context,this paper proposed a theory of IT audit that is oriented towards the authenticity of business data in this paper.First,it drawed on the definition of data authenticity in the judicial and financial fields,and then it defined data authenticity is a concept with a meaning of existent,accuracy,and integrity of business data.Second,based on the related principles of system theory,information management theory,and the abstract model of information system and the flow and transformation rules of data in the information system,it analyzed the objectives and tasks of authenticity audit from the technical point of view.Then it constructed the IT audit model based on data logical consistency and state consistency.Third,from the theoretical perspective,it proposed the method of authenticity audit based on the consistency of business data in the information system.The method of authenticity audit includes 4 steps,such as the consistency of transaction records and transaction logics,the consistency of transaction records and transaction reality,the integrity of transaction records,and the existent of transaction reality.Finally,by modeling through business flow,it constructed the auditing standard of the authenticity data,and then choosed a specific case to verify the feasibility of the principles.This article takes business flow model as an approach and takes audit decision-making as a guide,which reflects the cross integration of system theory,information management theory and audit discipline.The construction of authenticity audit theory comes from the perspective of business flow model,it is based on the accurate business logic,and can come to a certain conclusion of the trueness of business data.It is also a detailed method which provides a new idea for IT audit in the era of big data.