摘要
当前计算机审计数据采集中面临的主要问题是审计人员需要大量地手动匹配源表与目标表字段。基于字段的智能匹配技术同时利用了属性值和属性名的信息进行属性匹配,可以实现数据采集过程中源表与目标表字段的自动匹配,减少审计人员手动参与。实验表明,该技术适用于电子审计数据,具有较好的查准率。
Nowadays, the main problem for data acquisition in computer audit environment is the huge work of matching the source and target databases＇ tables and fields. To solve these problems, we present a field-matching technology to improve data acquisition process, which can realize auto-matching of the source and target table＇s fields. It reduces manual involvement. The experimental results show that this field-matching technology has a good performance for correct audit data.
出处
《审计与经济研究》
CSSCI
北大核心
2010年第5期40-46,共7页
Journal of Audit & Economics
基金
国家自然科学基金项目(70972138)
关键词
计算机审计
数据采集
智能匹配
computer auditing
data acquisition
intelligent matching
