商业研究 ›› 2014, Vol. 56 ›› Issue (3): 152-158.DOI: 1001-148X(2014)03-0152-07

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Auditing Data Analysis based on PDCA Cycle

LIU Qiao-ling, HUANG Zuo-ming , CONG Qiu-shi   

  1. (School of Information Science, Nanjing Audit University, Nanjing 210029, China)
  • Revised:2014-03-10 Online:2014-03-10

Abstract: Based on summarizing the relevant literature, the feasibility of using PDCA cycle theory to analyze the auditing data is demonstrated. Under this premise, a set of auditing data analysis process is designed based on PDCA cycle, and the research techniques, methods and basic model are established to provide a new feasible method to auditing data analysis. 

Key words: PDCA cycle, data analysis, computer audit