外部监管下电力企业内部审计风险可视化模型的研究

发布时间：2018-01-13 07:28

本文关键词：外部监管下电力企业内部审计风险可视化模型的研究　出处：《电网与清洁能源》2017年03期 　论文类型：期刊论文

【摘要】：面对审计署长期进驻电力企业开展审计活动的现状,设计一个有别于内部审计,对外部监管有指导意义的内部审计风险模型已非常迫切。针对外部审计工作频繁、审计数据量庞大且内容多样不利于快速报送等问题,基于模块化的思想,提出一套完整的审计数据报送系统。采用关联规则的交互式数据挖掘技术处理大量的审计数据,引入基于Storm分布式实时计算平台进行审计数据并行加密,不仅确保了数据的安全性,而且提高了整体加密速度。同时,利用层次分析法进行风险评估。最后,可视化数据报送流程,便于外部人员访问。
[Abstract]:In the face of the current situation that the Audit Office has been stationed in the electric power enterprise for a long time to carry out the audit activities, the design is different from the internal audit. The internal audit risk model, which is instructive to external supervision, is very urgent. Aiming at the problems of frequent external audit work, large amount of audit data and various contents which are not conducive to fast reporting, etc., it is based on the idea of modularization. A complete audit data reporting system is proposed and a large amount of audit data is processed by using the interactive data mining technology of association rules. This paper introduces a distributed real-time computing platform based on Storm to encrypt audit data in parallel, which not only ensures the security of the data, but also improves the whole encryption speed. Finally, visualize the process of data submission for external access.
【作者单位】：国网江苏省电力公司;国网徐州供电公司;
【基金】：国家电网公司科技项目(JSFW0901KJ990201A1000220160000)~~
【分类号】：F239.45;F426.61
【正文快照】： 目前我国很多国企、央企单位都面临着外部监管的压力。一方面这些企业具有集团属性,下属单位众多,导致审计数据量大,且存在业务差异;另一方面大部分企业都没有设置专职人员或机构进行企业风险管理活动,也没有系统科学的风险管理方法[1-2]。这些都给外部审计工作造成了严重影响

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