Research on the Audit Fraud Grid

The information technology has brought great new challenges to the audit: the dynamical and timely audit is required to predict the audit fraud in advance; the data from different applications and locations of the enterprise is not easy to audit; the original documents will be destroyed after they are input into the computer system, which lead to the audit clues loss; many experiences can not taught to the auditors directly. This paper presents a Web service-based audit fraud grid (AFG) to fulfill the new requirements. In the AFG, the heterogeneous data coming from different locations of an enterprise can be audited universally, globally and dynamically; the audit frauds warn can be performed in advance based on the auditors´ experience and data fusion technology which improves the audit quality greatly; the content-based image retrieval technology is utilized to store and audit the original accounting documents.