审计分析系统设计与实现

发布时间：2018-11-23 16:48

【摘要】：进入21世纪后,我国的审计工作展现出能够对国家的经济活动进行有效的监督,能够提高社会的经济效益,能够维护社会主义和谐社会等诸多益处,从而得到了党中央领导集体的重视,以及平民百姓的普遍关注。在审计机关中,由于计算机技术具有强大的数据查询分析功能,因而在审计领域的应用逐渐增多,并得到更多的审计人员的关注。国家审计署和各省市的审计机关为了提高数据处理能力相继建立了各自的计算机审计中心。与此同时数据挖掘技术由于采用了先进的算法思想,在商业、医疗等领域应用后,取得了令人惊诧的成果,因而受到了广泛的关注。对于要处理海量数据的审计工作而言,将更多的数据挖掘技术应用到审计领域,提高审计工作的效率和质量,已经成为广大的审计人员的迫切要求。本文立足计算机审计的发展形势,同时结合金审三期黑龙江省审计平台建设项目,在大量审计业务数据的基础上,深入的研究了计算机审计技术与关联规则技术,将数据挖掘技术中的关联规则技术引入到审计工作中,挖掘审计数据的关联特征,为审计人员提供一种新的手段解读海量的业务数据。设计并采用java语言实现审计分析系统。论文整体上分为七个部分,首先论述了计算机审计业务背景和业务发展趋势,并在此基础上简要了本文的研究内容;其次阐述了关联规则技术;再次重点论述了审计分析系统的需求说明、系统设计和系统实现,这是全文的重点,涉及到用户管理、项目管理、审计方法管理、审计方法执行和审计结果管理5个模块;最后对系统的各个模块进行了功能测试,并得出测试结论,与此同时也对本系统还存在的一些问题进行了简要分析。
[Abstract]:After entering the 21st century, the audit work in our country has shown that it can effectively supervise the economic activities of the country, can improve the economic benefits of the society, and can safeguard the benefits of a harmonious socialist society, and so on. Thus got the party central leadership collective attention, as well as the general concern of the common people. In audit institutions, because of the powerful function of data query and analysis, the application of computer technology in the field of audit is increasing gradually, and more auditors pay attention to it. In order to improve the ability of data processing, the State Audit Office and the audit institutions of provinces and cities have established their respective computer audit centers one after another. At the same time, data mining technology has been paid more and more attention because of its application in commercial, medical and other fields. To deal with the audit work of massive data, it has become an urgent requirement for the vast number of auditors to apply more data mining technology to the audit field to improve the efficiency and quality of audit work. Based on the development situation of computer audit, combined with the construction project of audit platform of Heilongjiang Province in the third period of Jinsheng, based on a large number of audit business data, this paper deeply studies the technology of computer audit and association rules. The association rule technology of data mining technology is introduced into the audit work, and the association characteristics of audit data are mined, which provides a new means for auditors to interpret massive business data. Design and use java language to realize audit analysis system. The paper is divided into seven parts: firstly, the background and development trend of computer audit business are discussed, and then the research contents of this paper are briefly introduced, secondly, the technology of association rules is expounded. Thirdly, the requirement description, system design and system implementation of the audit analysis system are discussed. This is the focus of the paper, which involves five modules: user management, project management, audit method implementation and audit result management. Finally, the function of each module of the system is tested, and the test results are obtained. At the same time, some problems in the system are also analyzed briefly.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4;TP311.13

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