Study on Computer Audit Based on OLAP Technology

It has become increasingly difficult for the traditional audit information system to find out the necessary audit information from the mass data generated in the large scale application of accounting computerization and ERP software, etc. For the current massive financial and operation information data of enterprises, a new audit model is necessarily explored to satisfy the requirements on massive information audit. Dynamic on-line analysis and audit information system can provide a brand new train of thought to conduct rapid and efficient audit in mass data. Under such a backdrop, selective introduction of the computer audit mode based on OLAP from Western Countries has become the necessity for the current audit development of our country. The computer audit based on OLAP technology mainly conducts multi-angle data observation, finding suspicious audit data, and create an audit data model in advance; it mainly includes five parts, i.e. data model subsystem, audit online analysis processing subsystem, auditing business management subsystem, expertise experience library subsystem and audit alarm subsystem.