Data “Audit” Research Based on the Accounting Information System

摘要

In this paper, after the investigation and study the security situation of the accounting information system at home and abroad, analyzing the current security system of accounting information system with accounting data information security as an entry point, we want to construct a data "audit" model which draw on the experience of relevant principles of the black box in the aircraft, using the knowledge of accounting and auditing as well as relevant technologies about data encryption, digital signatures in computer data processing under the accounting information system. The establishment of this model can be achieved on the review, verification and validation of the source database, which in order to achieve the data in disguise from "audit". Once the source data in the database have been illegally tampered, you can use the data in the data "audit" model to verify and restore the source data in the source database, which can verify the security of the accounting data in source database and realize the source database data protection from another perspective.