Another important aspect of the GAP-I application system is the implementation of pilot on-line auditing projects. Trials and explorations have been made in terms of the modes and technologies of auditing. In the pilot projects, small- scale tests were made in collecting data from the auditee end, data processing at the auditor end and the ways and technologies for transmitting data from the auditee to the audit institution. Our experience shows that unlike traditional field audit or desk audit, on-line audit has is unique in its organization, management, ways of communication with the auditee, it even follows different audit standards and different ways of standards implementation. We have made some researches in this area and have gained some encouraging results.
III. Building of the Basic Database
The basic database is the necessary and foundational resources to carry out audit in a IT environment. Based on the requirements of work, the CNAO has built three major databases shared by audit institutions all over China.
The first is the Information of Auditees, which at the present time consists of basic information including more than 100 indicators of 1.89 million auditees all over China. This database provides a pool to which audit institutions at various levels may continuously add further accounting, business and auditing information and turn it into an important source of information about the auditees.
The second is a Database of IT Audit Expertise. As a basic information database, it stores the wisdom and intelligence by combining audit experiences and computer technologies and serves as a basis for further study of artificial intelligence. The database now contains about 140 pieces of expertise.会计电算化下财会人员的会计处理能力
The third is an Audit Literature Database. Relying on the advantage of NAU as a collecting and distributing center of domestic and international audit research results, this database is basically completed and stores about 6000 literatures.
IV. Standardization of IT Audit
With ensuring mutual linkage of networks and sharing of information as its aim, IT Audit standardization is guided by China’s National E-government Standards Framework and is being continuously developed, enriched and improved.