Based on its characteristics and requirements and in virtue of the advantages of data warehouse, OLAP and data mining techniques, this paper put forward a new model for computer aided audit.

• 摘要在分析计算机审计的特点及需求的基础上，借鉴数据仓库、OLAP、数据挖掘等技术的优势，提出了一种新型的计算机审计模型。