Abstract: This paper presents that data creating system is an important method in computer audit data processing, analyzes the function and principle of the system, implements it by using Visual Basic 6.0 tool, and introduces application of it in computer audit data processing. Results show that data creating system avoids the shortages of actual data, and creates the necessary test data, which is helpful to research data processing method.

Key words: audit data processing, data creating system, experimental data

摘要： 阐述了数据生成系统在计算机审计数据处理中的重要作用，分析了数据生成系统的功能和原理，并用Visual Basic 6.0实现了数据生成系统，论证了数据生成系统在计算机审计数据处理方法中的应用。研究表明，数据生成系统弥补了实际数据的不足，可以生成所需的实验数据，有助于审计数据处理方法的研究。

关键词: 审计数据处理, 数据生成系统, 实验数据

CLC Number: 

• TP399