New Approaches to Data Processing Used in IT Audit
Chen Wei, Sifeng Liu · Audit & Economy Research · 2006
This paper first analyses the importance of data processing in IT audit and then the main data processing methods currently used in IT audit.To meet the needs of IT audit while taking the advantage of the latest advances of information technology,the authors propose some new approaches to data processing,which could be used as a general theoretical guidance for research in data processing in the emerging field of IT audit.