基于电子取证技术的持续审计模型研究  

On Continuous Auditing Model Based on Electronic Forensics Technology

作　　者：景波[1] 刘莹[1] 陈耿[1] 

机构地区：[1]南京审计学院信息科学学院,江苏南京211815

出　　处：《南京审计学院学报》2011年第4期58-62,共5页journal of nanjing audit university

基　　金：国家自然科学基金(70971067);江苏省高校自然科学重大基础研究项目(08KJA520001);江苏省"六大人才高峰"项目(2007148)

摘　　要：缺乏系统的持续审计模型构造方法已成为制约当前计算机审计发展的瓶颈。在此背景下,以持续审计的工作原理为基础,本文提出一种基于电子取证技术的持续审计模型构造方法,它可以使持续审计更具有实时性和连续性。该模型通过实时监控异常行为的发生,一方面可以进行实时取证,对异常行为做详细记录,另一方面可以触发响应策略对不同强度的异常行为实施相应的响应。The lack of systematic guidelines for the construction of continuous auditing models has been a bottleneck hampering the development of computer-aided audit.Under this background and the principles of continuous auditing model,it proposes a construction method based on the electronic forensics technology.The model makes continuous auditing more real-time and continuous.Through real-time monitoring abnormal occurrence,on the one hand it may carry on the real-time synchronized forensics and make the detailed records of abnormal behavior;On the other hand it may activate the response system to implement corresponding response to the abnormal behavior of different intensity.

关 键 词：电子取证 持续审计模型 计算机审计 IT审计 信息系统审计 

分 类 号：F239.1[经济管理—会计学] TP399[经济管理—国民经济]