购货与付款循环计算机辅助审计决策支持系统设计

发布时间：2018-04-23 21:20

本文选题：辅助审计 + 决策支持系统　；参考：《哈尔滨工业大学》2006年硕士论文

【摘要】： 企业信息化进程的加快及范围的扩大,给提供监督服务的审计部门带来了工作上的挑战和变革要求,即要求开展面向电子化的企业数据资料的计算机辅助审计以提高审计效率。随着计算机技术的不断发展,基于先进理论和高端系统的计算机辅助审计系统已经日趋完善,审计工作需要解决大量半结构化和非结构化决策问题的特点决定了完善的审计软件必然是决策支持系统。但对于审计决策支持系统一直没有形成系统的概念和理论研究,这即为本文致力于研究的地方。购货与付款循环涉及业务广,有关账户多,在企业的资产和负债中占有相当比重,在管理上也存在一定难度,因此对购货与循环业务审计的研究有重要意义。本文旨在通过决策支持系统,针对购货与循环的业务特征高效率收集充分、适当审计证据,重点关注审计决策效果,进而提高审计质量。本文构建的审计决策支持系统是决策支持系统在独立审计中的具体应用,其设计以成熟的决策支持系统和计算机辅助审计技术基本理论为起点,并借鉴决策支持系统的结构模型、系统构架和开发方法。具体设计过程从购货与付款循环的业务特征入手,收集注册会计师在审计过程中积累的审计经验和职业判断等,抽象、汇总为审计决策支持系统的运作方式,为审计决策支持系统的进一步设计奠定基础。系统构建时首先在已有决策支持系统理论上初步规划出总体的四库结构(数据库、数据仓库、模型库、知识库),然后对四个组成部分进行详细设计。在数据库和数据仓库部分规定数据的存储格式,将不同结构的数据转化成统一的决策支持系统支持的数据结构,同时将按照审计目标、审计风险、审计证据和重要性水平四个主题将审计过程中需要用到的信息和循环的业务数据整合后分类存储,为模型库和知识库的建立奠定数据基础。在模型库中本文根据审计特点设计和存储常用模型,改变传统独立审计中注册会计师用计算器辅助决策的面貌。在知识库中通过知识表示和推理机制的设计,将案例和积累的知识转化为计算机识别的知识形式,供模型库调用,从而实现智能化,使得系统具有和注册会计师同步思维。最后结合案例对购货与付款循环审计决策支持系统做了系统检验。
[Abstract]:With the acceleration of the process of enterprise informatization and the expansion of the scope, the audit departments providing supervision services have brought challenges and changes in their work, that is, the computer-aided audit for electronic enterprise data materials is required to improve the audit efficiency. With the continuous development of computer technology, the computer-aided audit system based on advanced theory and high-end system has become more and more perfect. Due to the need to solve a large number of semi-structured and unstructured decision-making problems, the perfect audit software must be a decision support system (DSS). However, there has been no systematic concept and theoretical research on audit decision support system, which is the focus of this paper. The circulation of purchase and payment involves a wide range of business, many related accounts, in the assets and liabilities of the enterprise occupies a considerable proportion, there are some difficulties in management, so it is of great significance to study the audit of purchase and circulation business. The purpose of this paper is to collect sufficient and appropriate audit evidence according to the business characteristics of purchase and circulation through decision support system, and focus on the effect of audit decision, and then improve the audit quality. The audit decision support system constructed in this paper is the concrete application of decision support system in independent audit. Its design starts from the mature decision support system and the basic theory of computer aided audit technology. And draw lessons from the decision support system structure model, system architecture and development methods. The concrete design process starts with the business characteristics of purchase and payment cycle, collects the audit experience and professional judgment accumulated by CPA in the audit process, abstracts and summarizes the operation mode of audit decision support system. It lays the foundation for the further design of audit decision support system. When the system is constructed, the overall four-base structure (database, data warehouse, model base, knowledge base) is preliminarily planned in the existing decision support system (DSS), and then the four components are designed in detail. In the part of database and data warehouse, the storage format of data is defined, the data of different structure is transformed into the data structure supported by the unified decision support system, and at the same time, according to the audit objective, the audit risk is audited. The four topics of audit evidence and importance level integrate the information needed in the audit process and the cyclic business data after classified storage, which lays the data foundation for the establishment of model base and knowledge base. In the model base, this paper designs and stores the common models according to the audit characteristics, and changes the appearance of the computer aided decision-making in the traditional independent audit. Through the design of knowledge representation and reasoning mechanism in the knowledge base, the case and the accumulated knowledge are transformed into the form of knowledge recognized by the computer, which can be called by the model base, so as to realize the intelligence and make the system have synchronous thinking with the certified public accountant. Finally, the system of purchasing and payment cycle audit decision support system is tested with a case study.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.1

【引证文献】