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Optimized audit evidence gathering method based on data matching using length-filtering

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3 Author(s)
Wei Chen ; Dept. of Inf. Manage., Nanjing Audit Univ., Nanjing, China ; Xian Shi ; Smieliauskas, W.

Auditing is a continuous process that involves collection of audit evidences. Electronic audit evidence (EAE) is a main form of audit evidence in an informationization environment. Quick and accurate electronic audit evidence in an informationization environment has become an important decision problem for auditors in today's economy. This paper provides optimized audit evidence gathering method based on data matching using length-filtering to assist audit evidence gathering in informationization environments. Finally, based on the audit risk assessment methods proposed, some experiments and analysis of this optimized audit evidence gathering method are given to illustrate the effective.

Published in:

Systems, Man, and Cybernetics (SMC), 2012 IEEE International Conference on

Date of Conference:

14-17 Oct. 2012