本文選題：輔助審計 + 決策支持系統(tǒng)�。� 參考：《哈爾濱工業(yè)大學》2006年碩士論文

【摘要】： 企業(yè)信息化進程的加快及范圍的擴大,給提供監(jiān)督服務的審計部門帶來了工作上的挑戰(zhàn)和變革要求,即要求開展面向電子化的企業(yè)數(shù)據(jù)資料的計算機輔助審計以提高審計效率。隨著計算機技術(shù)的不斷發(fā)展,基于先進理論和高端系統(tǒng)的計算機輔助審計系統(tǒng)已經(jīng)日趨完善,審計工作需要解決大量半結(jié)構(gòu)化和非結(jié)構(gòu)化決策問題的特點決定了完善的審計軟件必然是決策支持系統(tǒng)。但對于審計決策支持系統(tǒng)一直沒有形成系統(tǒng)的概念和理論研究,這即為本文致力于研究的地方。 購貨與付款循環(huán)涉及業(yè)務廣,有關(guān)賬戶多,在企業(yè)的資產(chǎn)和負債中占有相當比重,在管理上也存在一定難度,因此對購貨與循環(huán)業(yè)務審計的研究有重要意義。本文旨在通過決策支持系統(tǒng),針對購貨與循環(huán)的業(yè)務特征高效率收集充分、適當審計證據(jù),重點關(guān)注審計決策效果,進而提高審計質(zhì)量。 本文構(gòu)建的審計決策支持系統(tǒng)是決策支持系統(tǒng)在獨立審計中的具體應用,其設(shè)計以成熟的決策支持系統(tǒng)和計算機輔助審計技術(shù)基本理論為起點,并借鑒決策支持系統(tǒng)的結(jié)構(gòu)模型、系統(tǒng)構(gòu)架和開發(fā)方法。具體設(shè)計過程從購貨與付款循環(huán)的業(yè)務特征入手,收集注冊會計師在審計過程中積累的審計經(jīng)驗和職業(yè)判斷等,抽象、匯總為審計決策支持系統(tǒng)的運作方式,為審計決策支持系統(tǒng)的進一步設(shè)計奠定基礎(chǔ)。系統(tǒng)構(gòu)建時首先在已有決策支持系統(tǒng)理論上初步規(guī)劃出總體的四庫結(jié)構(gòu)(數(shù)據(jù)庫、數(shù)據(jù)倉庫、模型庫、知識庫),然后對四個組成部分進行詳細設(shè)計。在數(shù)據(jù)庫和數(shù)據(jù)倉庫部分規(guī)定數(shù)據(jù)的存儲格式,將不同結(jié)構(gòu)的數(shù)據(jù)轉(zhuǎn)化成統(tǒng)一的決策支持系統(tǒng)支持的數(shù)據(jù)結(jié)構(gòu),同時將按照審計目標、審計風險、審計證據(jù)和重要性水平四個主題將審計過程中需要用到的信息和循環(huán)的業(yè)務數(shù)據(jù)整合后分類存儲,為模型庫和知識庫的建立奠定數(shù)據(jù)基礎(chǔ)。在模型庫中本文根據(jù)審計特點設(shè)計和存儲常用模型,改變傳統(tǒng)獨立審計中注冊會計師用計算器輔助決策的面貌。在知識庫中通過知識表示和推理機制的設(shè)計,將案例和積累的知識轉(zhuǎn)化為計算機識別的知識形式,供模型庫調(diào)用,從而實現(xiàn)智能化,使得系統(tǒng)具有和注冊會計師同步思維。最后結(jié)合案例對購貨與付款循環(huán)審計決策支持系統(tǒng)做了系統(tǒng)檢驗。
[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.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.1

【引證文獻】

相關(guān)博士學位論文 前1條

1 趙愛武;SAP環(huán)境下石化企業(yè)供應商風險預警研究[D];武漢理工大學;2012年

相關(guān)碩士學位論文 前2條

1 陸玉瑾;基于數(shù)據(jù)倉庫的營運資金管理決策支持系統(tǒng)研究[D];長沙理工大學;2008年

2 張淑梅;基于粗糙集理論的科技項目決策支持系統(tǒng)的研究與實現(xiàn)[D];蘇州大學;2008年

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本文編號：1793662