数据挖掘在计算机审计中的应用.pdfVIP

Informing Science InSITE - “Where Parallels Intersect” June 2002 Data Mining in Computer Auditing Teh Ying Wah , Mustaffa Kamal Mohd Nor , Zaitun Abu Bakar and Lee Sai Peck University of Malaya, Kuala Lumpur, Malaysia tehyw@.my mustaffa@.my zaitun@.my saipeck@.my Abstract In this paper, we first introduce the readers about the main function of a computer auditor. This is fol- lowed by a description of auditing the usage of stationeries in the Faculty of Computer Science and In- formation Technology, University of Malaya. It is a very time consuming process to audit all stationeries. Therefore, we introduce the data mining techniques to help us find the relevant stationeries. We use this information to recommend purchasers to purchase relevant items together in order to achieve efficiently in purchasing stationeries process. Keywords: Web-Based Environment, Personalisation, Data Mining, Computer Auditing and Association Rules. Introduction Traditionally, the main function of a computer auditor was the operational review of application systems. However, more and more audit departments are adopting a more integrated approach where the computer audit specialists will work with general internal auditors to review business processes of which only one part is supporting the application systems. These reviews can be done as the system is developed, as a post-implementation review, or as a regular audit of the application. Whichever stage of audit review is being carried out, the auditor is looking for assurance that the application provides an adequate degree of control over the data being processed. The level of