计算机辅助审计软件分析与设计

发布时间：2018-04-04 15:12

本文选题：计算机辅助审计　切入点：会计核算　出处：《北京邮电大学》2012年硕士论文

【摘要】：本课题根据审计行业发展特点,结合审计实际业务的工作流程和要求,遵从软件工程设计的原理,从需求分析入手,阐述了采用相关技术的理由和提出系统实现的关键技术和方法。在全面分析金审工程应用系统特征的基础上,特别是针对审计对象财务系统规模庞大、系统复杂、应用多样、数据敏感等体系化特征以及地区间系统差别大、电子数据多样化和多区域化等特征,开发设计一种适合标准财务会计核算软件数据接口的计算机辅助审计软件。本文介绍了课题的背景,论述了本课题实施的必要性和可行性,在分析了计算机辅助审计软件的需求和审计对象特点的基础上,通过对现有审计软件的分析,结合自身在实际审计工作中的业务经验,阐述了关于计算机辅助审计软件的设计思想,并详细叙述了计算机辅助审计软件系统的设计方案,根据所要实现的功能将构成系统的各子系统进行模块化设计。另外根据实际系统运行的需要进行了系统安全性辅助设计,增强了系统的实用性和安全性。本项目软件基本实现了原手工审计业务内容,并在此基础上,通过计算机的处理能力改进了审计手段,同时还规范了审计文书管理,界面直观简明,各功能提示清晰。在开发设计中,注重软件的实用性可操作性、直观性,同时注重软件与审计业务的紧密结合。
[Abstract]:According to the development characteristics of the audit industry and the work flow and requirements of the actual audit business, the subject follows the principle of software engineering design and starts with the requirement analysis.The reason of adopting related technology and the key technology and method of system realization are expounded.Based on the comprehensive analysis of the characteristics of the application system of the audit project, especially in view of the large scale, complex system, diverse application, sensitive data and so on, the financial system of the audit object is different from one region to another.Based on the characteristics of diversification and multi-regionalization of electronic data, a computer aided audit software is developed, which is suitable for the data interface of standard financial accounting and accounting software.This paper introduces the background of the subject, discusses the necessity and feasibility of the implementation of the subject, analyzes the requirements of the computer aided audit software and the characteristics of the audit object, and analyzes the existing audit software.Combined with the experience in the actual audit work, this paper expounds the design idea of the computer aided audit software, and describes in detail the design scheme of the computer aided audit software system.According to the functions to be realized, each subsystem of the system will be modular designed.In addition, the system security assistant design is carried out according to the actual system operation, which enhances the practicability and security of the system.The software of this project has basically realized the original manual audit business content, and on this basis, has improved the audit means through the computer processing ability, at the same time has standardized the audit document management, the interface is intuitionistic and concise, each function hint is clear.In the development and design, we pay attention to the practicability and intuitiveness of the software and the close combination of the software and the audit business.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：TP391.7;F239.1

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