基于目标导向的智能审计路径及方案研究

发布时间：2018-01-08 22:05

本文关键词：基于目标导向的智能审计路径及方案研究　出处：《重庆理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着会计信息化的迅猛发展，与会计工作关系密切的审计概莫能外。现今审计信息技术已经广泛应用，审计信息化将逐步成为今后发展的主流。然而信息化环境下的审计工作，不仅仅是将计算机和信息技术作为辅助工具，更应该是在利用现代信息技术的基础上，对传统审计的模式方法进行优化和重构，然后运用到实际工作中以提高审计效率和质量。基于此，笔者应用系统理论的思维方式，将审计视为一个系统放在信息化的大环境下进行研究，充分发挥信息化技术的特点和优势，探索具有理论价值和应用价值的审计方法，建立符合中国国情和实际工作需求的智能路径审计模式，并设计相应的审计方案，在此基础上进行审计系统开发。本文以审计信息化为主题，将构建智能审计路径作为主线，借鉴系统理论、人工智能理论、知识库和数据分析方法等。在分析了现有审计模式和审计软件的基础上，提出构建目标导向下的智能审计路径及方案，，从智能审计路径设计、审计方案制订、审计数据分析以及构建审计信息化系统等方面进行研究，以期提高审计工作的效率和质量，具有重要的理论与实践意义。论文的主要研究工作如下： 1.在总结现有审计信息化模型构建理论与方法的基础上，提出一种适用于解决实际审计工作问题的模型方法，即智能审计路径。同时分别从构建模型、设计系统以及实际操作案例等方面对智能审计路径的建立与应用进行详细阐述。 2.在建立智能审计路径模型的基础上，通过对审计目标的分析结合实际工作需求，设计基本的操作方案用于系统使用。同时在系统中建立开放性的方案库，吸纳各类型审计方案以完善模型内容。 3.结合智能审计路径和方案，对被审计单位的审计数据分析方法进行研究，包括对数值型和非数值型数据的分析和研究，提高数据的使用率和价值。 4.通过对理论部分的研究分析，利用Power Builder开发平台以及MicrosoftSQL Sever数据库，设计并开发信息化环境下基于目标导向的智能审计系统，将模型应用于实际审计工作，供审计部门和软件开发机构参考使用。
[Abstract]:With the rapid development of accounting information, accounting audit and close working relationship. Now with no exception whatsoever audit information technology has been widely used, the audit information will gradually become the mainstream of future development. However, the information environment of the audit work, not only will the computer and information technology as a tool, but should be based on the use of modern information technology. Optimization and reconstruction of the model, the traditional methods of audit, and then applied to practical work to improve the quality and efficiency of audit.
Based on this, the author applied system theory thinking, will study the audit as a system in the information technology environment, give full play to the characteristics and advantages of information technology, to explore the audit method has theoretical value and application value, establish intelligent path audit mode Chinese conditions and the actual work needs, and design the audit plan, on the basis of the audit system.
According to the audit information as the theme, will build intelligent auditing path as the main line, using system theory, artificial intelligence theory, knowledge base and data analysis method. Based on the analysis of the existing audit mode and audit software, puts forward intelligent goal oriented audit and path plan, from intelligent auditing path design, audit plan, research on audit data analysis and audit information system construction and other aspects, in order to improve the efficiency and quality of audit work, has important theoretical and practical significance. The main research work of the thesis are as follows:
1. based on the existing audit information model is constructed on the theory and method, proposed a method for model solving work problems actual audit, namely intelligent auditing path. At the same time from the construction model, system design and practical operation case etc. the establishment and application of intelligent auditing path in detail.
2., based on the establishment of the intelligent audit path model, we design the basic operation plan for the system using the analysis of the audit objectives and the actual needs. At the same time, we set up an open plan library in the system to absorb all kinds of audit programs to improve the content of the models.
3., combined with the path and plan of intelligent audit, we analyze the audit data analysis methods of audited units, including the analysis and research of numerical and non numerical data, and improve the utilization and value of data.
Through the analysis of the 4. part of the theoretical research, using Power Builder development platform and MicrosoftSQL Sever database, the design and development of information technology under the environment of intelligent audit system based on object oriented, this model is applied to the audit work for the audit department and the software development mechanism of reference.

【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.1

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