4Chen W, Liu S F, Smieliauskas W, et al. Influence factors analy- sis of online auditing performance assessment: a combined use between AHP and GIA[J]. Kybernetes:The International Jour- nal of Cybernetics, Systems and Management Sciences, 2012,41 (5/6) .. 587-598.
5Lambrechts A J, Lourens J E, Millar P B, et al. Global technolo- gy audit guide (GTAG):Data analysis technologies[M]. The Institute of Internal Auditors, 2011.
6国家审计署[OL].http://www.audit.gov.cn.
7IIA. Global technology audit guide (GTAG) : Information tech- nology risk and controls(2nd Edition)[M]. The Institute of In- ternal Auditors, 2012.
8Chou C L, Du T, Lai V S. Continuous auditing with a multi-a- gent system[J]. Decision Support Systems, 2007,42 (4) .. 2274-2292.
9CICA/AICPA. Continuous auditing research report[R]. The Canadian Institute of Chartered Accountants, Toronto, Ontario, 1999.
10Alali A F,Pan F. Use of audit software: review and survey[J]. Internal Auditing, 2011,26 (5) : 29-36.