After intruducing the security demand from the computer area , this paper present the designing aim of the real time audit analysis system ( raas ) , considering the trusted computer system evaluation criteria ( tcsec ) of us dod and common criteria for it security evaluation ( cc ) 本文首先介绍了计算机领域的安全需求，根据美国国防部的可信计算机评测标准（ tcsec ）和计算机信息系统的通用安全评价准则（ commoncriteriaforitsecurityevaluation ， cc ）中提出的安全操作系统的审计标准，提出本系统的设计目的。
Firstly , the requirement and characteristic of internal audit was analyzed , and the whole system architecture was designed which consists of the function modules compartmentalization , application architecture , data flow diagram , technology architecture and network topology ; secondly , realization schemes of some key technologies were provided toward the whole architecture ' s feature and this paper ' s research goal 首先，在满足现有的计算机审计标准和准则的基础上，详细分析银行内部审计的需求和特性，设计了系统总体架构，包括系统功能模块划分、系统应用架构、系统数据流程、系统技术构架和网络拓扑结构。其次，针对系统总体架构的特点以及本文的研究目标，提出了若干关键技术的实现方案。
Auditing guidance statements are issued by the auditing & assurance standards board where the board wishes to provide guidance on procedural matters , guidance on entity or industry specific issues , or believes an underlying principle in an auditing standard requires clarification , explanation or elaboration 《审计指南说明》由审计和担保标准部发行，该部希望在程序问题上、实体或工业细节结果上、或者认为审计标准的一项优先原则需要澄清、解释或确定上提供支持指南。
