1, information collection function: it can obtain the data to be audited through some technical means, such as logs and network packets. For the investigation of this function, the key is the type of information collection means, the scope of information collection and the granularity (level of detail) of information collection. If packet auditing technology is adopted, the network protocol packet capture and analysis engine is particularly important. If the log audit technology is adopted, the log standardization technology is the place to inspect the basic skills and professional abilities of manufacturers.
2. Information analysis function: analyze and review the collected information. This is the core of audit products, and the audit effect is directly reflected from it. In information analysis technology, simple technology can be information query and comparison based on database; Complex technologies include real-time correlation analysis engine technology, rule-based audit, statistics-based audit and time series audit algorithm.
3. Information storage function: the collected original information and audited information should be kept for future reference, which can be used as the basis for obtaining evidence. In the realization of this function, the focus includes mass information storage technology and audit information security protection technology.
4. Information display function: including audit result display interface, statistical analysis report function, alarm response function, equipment linkage function, etc. This part of the function is the most direct embodiment of the audit effect, and it is the place where various manufacturers show their magical powers.
5. Product safety and auditability: The audit product itself must be safe, including ensuring the integrity, confidentiality and effectiveness of audit data and ensuring safe access to the audit system. In addition, all accesses and operations to the audited products should also be recorded and can be audited.
Precautions:
1, review whether the audited entity strictly implements the export plan management according to the plan approved by the state.
2. Review whether the trade and settlement methods adopted by the audited entity are appropriate, whether foreign exchange can be collected in time, and whether there is overdue foreign exchange collection.
3, review whether the audited entity's payment is recovered in time, whether there is a wrong payment, re payment or overdue long-term unpaid foreign exchange.
4 review the authenticity and correctness of the audited unit's export sales cost, foreign exchange cost and profit and loss calculation.
5 to review whether the internal control system of the audited entity is perfect and whether the responsibilities are clear.