本文關鍵詞：基于目標導向的智能審計路徑及方案研究　出處：《重慶理工大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 目標導向審計 智能審計路徑 審計方案 數(shù)據(jù)分析 系統(tǒng)開發(fā)

【摘要】：隨著會計信息化的迅猛發(fā)展，與會計工作關系密切的審計概莫能外�，F(xiàn)今審計信息技術已經(jīng)廣泛應用，審計信息化將逐步成為今后發(fā)展的主流。然而信息化環(huán)境下的審計工作，不僅僅是將計算機和信息技術作為輔助工具，更應該是在利用現(xiàn)代信息技術的基礎上，對傳統(tǒng)審計的模式方法進行優(yōu)化和重構，然后運用到實際工作中以提高審計效率和質量。 基于此，筆者應用系統(tǒng)理論的思維方式，將審計視為一個系統(tǒng)放在信息化的大環(huán)境下進行研究，充分發(fā)揮信息化技術的特點和優(yōu)勢，探索具有理論價值和應用價值的審計方法，建立符合中國國情和實際工作需求的智能路徑審計模式，并設計相應的審計方案，在此基礎上進行審計系統(tǒng)開發(fā)。 本文以審計信息化為主題，將構建智能審計路徑作為主線，借鑒系統(tǒng)理論、人工智能理論、知識庫和數(shù)據(jù)分析方法等。在分析了現(xiàn)有審計模式和審計軟件的基礎上，提出構建目標導向下的智能審計路徑及方案，，從智能審計路徑設計、審計方案制訂、審計數(shù)據(jù)分析以及構建審計信息化系統(tǒng)等方面進行研究，以期提高審計工作的效率和質量，具有重要的理論與實踐意義。論文的主要研究工作如下： 1.在總結現(xiàn)有審計信息化模型構建理論與方法的基礎上，提出一種適用于解決實際審計工作問題的模型方法，即智能審計路徑。同時分別從構建模型、設計系統(tǒng)以及實際操作案例等方面對智能審計路徑的建立與應用進行詳細闡述。 2.在建立智能審計路徑模型的基礎上，通過對審計目標的分析結合實際工作需求，設計基本的操作方案用于系統(tǒng)使用。同時在系統(tǒng)中建立開放性的方案庫，吸納各類型審計方案以完善模型內容。 3.結合智能審計路徑和方案，對被審計單位的審計數(shù)據(jù)分析方法進行研究，包括對數(shù)值型和非數(shù)值型數(shù)據(jù)的分析和研究，提高數(shù)據(jù)的使用率和價值。 4.通過對理論部分的研究分析，利用Power Builder開發(fā)平臺以及MicrosoftSQL Sever數(shù)據(jù)庫，設計并開發(fā)信息化環(huán)境下基于目標導向的智能審計系統(tǒng)，將模型應用于實際審計工作，供審計部門和軟件開發(fā)機構參考使用。
[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.

【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F239.1

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