本文關(guān)鍵詞： 財(cái)務(wù)共享服務(wù)模式 智能審計(jì) 大數(shù)據(jù) 深度學(xué)習(xí)　出處：《重慶理工大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：大型集團(tuán)對(duì)集中管理和數(shù)據(jù)共享的強(qiáng)烈需求,使得財(cái)務(wù)共享服務(wù)中心在跨國(guó)公司和國(guó)內(nèi)大型集團(tuán)企業(yè)中掀起了應(yīng)用的熱潮。財(cái)務(wù)共享服務(wù)模式和傳統(tǒng)財(cái)務(wù)管理模式之間有較大區(qū)別,管理模式的改變給內(nèi)部審計(jì)帶來(lái)了全方位的影響。面對(duì)財(cái)務(wù)共享服務(wù)模式,內(nèi)部審計(jì)部門(mén)應(yīng)該如何有條不紊地開(kāi)展內(nèi)部審計(jì)工作?如何更高效率且高質(zhì)量完成內(nèi)部審計(jì)數(shù)據(jù)分析工作?這些都是亟需解決的理論和現(xiàn)實(shí)問(wèn)題。本文運(yùn)用會(huì)計(jì)學(xué)、審計(jì)學(xué)、財(cái)務(wù)管理、計(jì)算機(jī)應(yīng)用技術(shù)等學(xué)科理論,以信息論、系統(tǒng)論作為理論基礎(chǔ)和思維向?qū)?充分發(fā)揮財(cái)務(wù)共享服務(wù)中心的優(yōu)勢(shì),結(jié)合大數(shù)據(jù)的特點(diǎn)和人工智能技術(shù),構(gòu)建了財(cái)務(wù)共享服務(wù)模式下企業(yè)內(nèi)部智能審計(jì)路徑。并開(kāi)發(fā)了內(nèi)部審計(jì)數(shù)據(jù)分析系統(tǒng)。首先,本文從四個(gè)步驟,即建設(shè)智能審計(jì)信息系統(tǒng)、內(nèi)部審計(jì)人員的組織管理、智能審計(jì)實(shí)施程序、獲取審計(jì)證據(jù),一步一步構(gòu)建出財(cái)務(wù)共享服務(wù)模式下企業(yè)內(nèi)部智能審計(jì)路徑。在智能審計(jì)實(shí)施程序中,提出通過(guò)智能審計(jì)分析進(jìn)行審計(jì)預(yù)警,發(fā)現(xiàn)審計(jì)疑點(diǎn);并圍繞審計(jì)疑點(diǎn)采用MECE分析法確定審計(jì)重點(diǎn);再通過(guò)審計(jì)知識(shí)庫(kù)提供的審計(jì)方案,利用非現(xiàn)場(chǎng)審計(jì)為主和現(xiàn)場(chǎng)審計(jì)為輔的取證模式及時(shí)地獲取充分、可靠、相關(guān)的審計(jì)證據(jù)。其次,由于利用人工智能技術(shù)是實(shí)現(xiàn)智能審計(jì)的重點(diǎn),本文把智能審計(jì)路徑中利用智能數(shù)據(jù)分析發(fā)現(xiàn)審計(jì)疑點(diǎn)作為單獨(dú)一章進(jìn)行重點(diǎn)討論。在此部分,在智能審計(jì)分析中采用對(duì)比分析法,通過(guò)從企業(yè)內(nèi)外部的大數(shù)據(jù)中挖掘出可靠且具有參考價(jià)值的比較基準(zhǔn)值,與被審單位值對(duì)比分析,進(jìn)行審計(jì)預(yù)警,從而發(fā)現(xiàn)審計(jì)疑點(diǎn)。同時(shí),由于財(cái)務(wù)共享服務(wù)模式下的審計(jì)數(shù)據(jù)具備大數(shù)據(jù)“4V”((Volume、Variety、Velocity、Veracity)特點(diǎn),在審計(jì)數(shù)據(jù)集市里使用人工操作的方式調(diào)用數(shù)據(jù)進(jìn)行分析,會(huì)造成調(diào)用數(shù)據(jù)不精準(zhǔn)且審計(jì)效率低的局面。因此,本文通過(guò)深度學(xué)習(xí)網(wǎng)絡(luò)構(gòu)建了智能審計(jì)數(shù)據(jù)分析模型,采用自動(dòng)編碼器的原理使數(shù)據(jù)自學(xué)習(xí),主動(dòng)識(shí)別和提取非結(jié)構(gòu)化數(shù)據(jù)的數(shù)字和文本特征,再通過(guò)訓(xùn)練數(shù)據(jù)與選取審計(jì)項(xiàng)目下的評(píng)價(jià)指標(biāo)進(jìn)行一一對(duì)應(yīng),使得審計(jì)數(shù)據(jù)智能匹配到審計(jì)項(xiàng)目下進(jìn)行數(shù)據(jù)的對(duì)比分析,提高審計(jì)效率和質(zhì)量。最后,基于理論部分的分析,利用MATLAB 2015a開(kāi)發(fā)平臺(tái)、SQL Anywhere9.0數(shù)據(jù)庫(kù),設(shè)計(jì)并開(kāi)發(fā)了內(nèi)部審計(jì)數(shù)據(jù)分析系統(tǒng),同時(shí)結(jié)合案例的形式印證了智能審計(jì)數(shù)據(jù)分析模型的可行性。
[Abstract]:The strong need for centralized management and data sharing in large groups, The financial sharing service center has set off an upsurge of application in multinational corporations and domestic large group enterprises. There is a great difference between the financial sharing service mode and the traditional financial management mode. The change of the management mode has brought the omnidirectional influence to the internal audit. Facing the financial sharing service mode, how should the internal audit department carry out the internal audit work methodically? How to complete internal audit data analysis efficiently and qualitatively? These are theoretical and practical problems that need to be solved. This paper uses the theories of accounting, auditing, financial management, computer application technology and so on, and takes information theory and system theory as the theoretical basis and thinking guide. This paper gives full play to the advantages of financial sharing service center, combines big data's characteristics and artificial intelligence technology, constructs the internal intelligent audit path of enterprise under the mode of financial sharing service, and develops the internal audit data analysis system. This article from four steps, namely, constructs the intelligent audit information system, the internal auditor organization management, the intelligent audit implementation procedure, obtains the audit evidence, In the implementation program of intelligent audit, it is put forward that the audit warning is carried out through intelligent audit analysis, and the audit doubt is found. MECE analysis method is used to determine the audit focus around the audit doubt points, and then through the audit plan provided by the audit knowledge base, the evidence collection mode of off-site audit and on-the-spot audit is used to obtain sufficient and reliable evidence in time. Secondly, because the use of artificial intelligence technology is the focus of intelligent audit, this paper focuses on the use of intelligent data analysis to find audit suspects in the intelligent audit path as a separate chapter. In the intelligent audit analysis, by using the comparative analysis method, through excavating the reliable and reference reference value of the comparison benchmark value from the inside and outside of the enterprise big data, comparing and analyzing with the value of the audited unit, carrying on the audit early warning, At the same time, because the audit data under the financial sharing service mode has the characteristics of big data "4V" Volumey Varietyn Velocity verity, the audit data is transferred in the audit data set market by manual operation for analysis. Therefore, this paper constructs the intelligent audit data analysis model through the deep learning network, and adopts the principle of automatic encoder to make the data self-learning. The digital and text features of the unstructured data are identified and extracted actively, and then the training data and the evaluation index under the audit item are matched one by one, so that the audit data can be intelligently matched to carry out the comparative analysis of the data under the audit project. Finally, based on the theoretical analysis, the internal audit data analysis system is designed and developed based on the MATLAB 2015a development platform. At the same time, the feasibility of intelligent audit data analysis model is confirmed by case study.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F626.115;F239.4

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