The first phase of SDLC (Systems Development Life Cycle) is system planning and selection. This phase intends to analyze the present environment, probe into the background of the problems, inquire on users’ principal needs and ideas, and target on their demands and proposals. The auditing system proposed in this study should not only improve the disadvantages of the generalized audit software, but also consider the use of prevalence and propriety of the system. Based on this idea, the researchers described the system and framework adopted by this research as follows