| 大数据环境下的电子数据审计:机遇、挑战与方法 |
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| 引用本文： | 陈伟,SMIELIAUSKAS Wally.大数据环境下的电子数据审计:机遇、挑战与方法[J].计算机科学,2016,43(1):8-13, 34. |
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| 作者姓名： | 陈伟 SMIELIAUSKAS Wally |
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| 作者单位： | 南京审计大学管理科学与工程学院 南京211815,多伦多大学罗特曼管理学院 多伦多M5S 3E6 |
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| 基金项目： | 本文受国家自然科学基金(71572080),教育部人文社会科学研究规划基金(14YJAZH006),江苏省社会科学基金(13GLC016),江苏省“六大人才高峰”高层次人才项目(2014-XXRJ-015)资助 |
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| 摘 要： | 电子数据审计的研究与应用是近年来审计领域的热点问题。大数据时代的到来给电子数据审计带来了机遇与挑战。首先阐述了研究大数据环境下电子数据审计的重要性；然后分析了电子数据审计的内涵及原理；在此基础上,重点研究了大数据环境下电子数据审计面临的机遇与挑战,并结合大数据的特点以及目前已有的大数据分析技术与工具,探讨了大数据环境下开展电子数据审计的方法；最后给出了大数据环境下开展电子数据审计的相关建议。研究结果为今后大数据环境下开展电子数据审计提供了理论基础。
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| 关 键 词： | 电子数据审计 数据密集型科学 大数据 云计算 计算机辅助审计技术 |
| 收稿时间： | 2014/11/13 0:00:00 |
| 修稿时间： | 2015/2/13 0:00:00 |
Opportunities,Challenges and Methods of Electric Data Auditing in Big Data Environments |
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| CHEN Wei and SMIELIAUSKAS Wally.Opportunities,Challenges and Methods of Electric Data Auditing in Big Data Environments[J].Computer Science,2016,43(1):8-13, 34. |
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| Authors: | CHEN Wei and SMIELIAUSKAS Wally |
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| Affiliation: | School of Management Science and Engineering,Nanjing Audit University,Nanjing 211815,China and Rotman School of Management,University of Toronto,Toronto M5S 3E6,Canada |
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| Abstract: | The research and application of electronic data auditing are a hot topic in audit area.The arrival of the era of big data is creating opportunities and challenges for electric data auditing practice and research.However,there are few studies on this issue.In this paper,the importance of researching electric data auditing in big data environments was ana-lyzed firstly.Then,the concept and principle of electric data auditing were analyzed.Then,opportunities and challenges of electric data auditing in big data environments were studied.With the characteristics of big data existing and big data analysis technologies and tools,methods of electric data auditing in big data environments were discussed.Finally,advices for implementing electric data auditing in big data environments were given.Research results in this paper can provide theory for implementing electric data auditing in big data environments. |
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| Keywords: | Electric data auditing Data-intensive science Big data Cloud computing Computer assisted audit technologies |
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