基于智能代理技术的持续审计相关问题研究

发布时间：2018-04-26 22:09

本文选题：持续审计 + 审计决策支持系统　；参考：《天津财经大学》2011年硕士论文

【摘要】：随着计算机技术、网络技术、信息技术和会计信息化的快速发展,人类经济活动产生了深刻的变革,日益激烈的商业竞争,迫使管理人员和投资者需要实时性、可靠性更强的信息以支持决策。同时,投资者、管理层及其他信息相关者也对审计人员提供的审计信息的真实性、可靠性提出了要求,并且更加关注审计信息的及时性,由此,持续审计的概念应运而生。持续审计作为一种新型的计算机审计理论、技术和方式,满足了信息时代对审计的实时性需求,对传统审计模式提出了挑战。利用决策支持系统比审计人员更加精确、快速和客观,并且比人工在整合大量的信息线索以得出总结性判断方面更加高效的条件,将决策支持系统用于审计中,通过决策支持系统与数据挖掘相结合,可以使持续审计从概念变成现实。目前的智能审计决策支持系统在辅助人们解决半结构或非结构决策问题的人机交互信息系统方面虽然做出了很大的贡献,但是在具体实现中还存在着很多难点问题。利用具有自治性、主动性、反应性和社会性的智能代理技术来解决这些问题,就能够向实现持续审计的目标更进一步。本文首先层层递进的介绍了决策支持系统、审计决策支持系统、智能审计决策支持系统的相关概念及其构建,后又对持续审计的概念、特征、构成要素及与其他相关概念的比较等问题进行了深入的剖析,借鉴了之前的与持续审计相关的计算机辅助审计技术与数据挖掘技术等方法,试图将智能代理技术引入到持续审计中来,通过将智能代理技术嵌入到审计决策支持系统中来实现持续审计。
[Abstract]:Along with the rapid development of computer technology , network technology , information technology and accounting information , human economic activity has profoundly changed , increasingly fierce business competition , forcing managers and investors to need real - time and more reliable information to support decision - making . At the same time , investors , management and other information stakeholders also demand the authenticity and reliability of audit information provided by auditors , and pay more attention to the timeliness of audit information , and thus , the concept of continuous audit should be born .

As a new kind of theory , technology and mode of computer auditing , continuous audit has met the real - time requirement of audit in the information age . The decision support system is more accurate , quick and objective than the auditors , and the decision support system is used in the audit . The present intelligent auditing decision support system can make continuous audit from concept to reality . At present , the intelligent auditing decision support system can solve these problems by using intelligent agent technology with autonomy , initiative , reactivity and social property .

In this paper , the concept and construction of decision support system , audit decision support system and intelligent audit decision support system are introduced at first , and then the concepts , characteristics , components of continuous audit and the comparison with other relevant concepts are analyzed , and some methods such as computer - aided audit technology and data mining technology related to continuous audit are used for reference , and the intelligent agent technology is introduced into the continuous audit to realize continuous audit by embedding intelligent agent technology into audit decision support system .

【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.1

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