本文關(guān)鍵詞：外部監(jiān)管下電力企業(yè)內(nèi)部審計(jì)風(fēng)險可視化模型的研究　出處：《電網(wǎng)與清潔能源》2017年03期 　論文類型：期刊論文

  更多相關(guān)文章： 外部監(jiān)管 審計(jì)數(shù)據(jù) 數(shù)據(jù)挖掘 混合加密 風(fēng)險模型

【摘要】：面對審計(jì)署長期進(jìn)駐電力企業(yè)開展審計(jì)活動的現(xiàn)狀,設(shè)計(jì)一個有別于內(nèi)部審計(jì),對外部監(jiān)管有指導(dǎo)意義的內(nèi)部審計(jì)風(fēng)險模型已非常迫切。針對外部審計(jì)工作頻繁、審計(jì)數(shù)據(jù)量龐大且內(nèi)容多樣不利于快速報(bào)送等問題,基于模塊化的思想,提出一套完整的審計(jì)數(shù)據(jù)報(bào)送系統(tǒng)。采用關(guān)聯(lián)規(guī)則的交互式數(shù)據(jù)挖掘技術(shù)處理大量的審計(jì)數(shù)據(jù),引入基于Storm分布式實(shí)時計(jì)算平臺進(jìn)行審計(jì)數(shù)據(jù)并行加密,不僅確保了數(shù)據(jù)的安全性,而且提高了整體加密速度。同時,利用層次分析法進(jìn)行風(fēng)險評估。最后,可視化數(shù)據(jù)報(bào)送流程,便于外部人員訪問。
[Abstract]:In the face of the current situation that the Audit Office has been stationed in the electric power enterprise for a long time to carry out the audit activities, the design is different from the internal audit. The internal audit risk model, which is instructive to external supervision, is very urgent. Aiming at the problems of frequent external audit work, large amount of audit data and various contents which are not conducive to fast reporting, etc., it is based on the idea of modularization. A complete audit data reporting system is proposed and a large amount of audit data is processed by using the interactive data mining technology of association rules. This paper introduces a distributed real-time computing platform based on Storm to encrypt audit data in parallel, which not only ensures the security of the data, but also improves the whole encryption speed. Finally, visualize the process of data submission for external access.
【作者單位】： 國網(wǎng)江蘇省電力公司;國網(wǎng)徐州供電公司;
【基金】：國家電網(wǎng)公司科技項(xiàng)目(JSFW0901KJ990201A1000220160000)~~
【分類號】：F239.45;F426.61
【正文快照】： 目前我國很多國企、央企單位都面臨著外部監(jiān)管的壓力。一方面這些企業(yè)具有集團(tuán)屬性,下屬單位眾多,導(dǎo)致審計(jì)數(shù)據(jù)量大,且存在業(yè)務(wù)差異;另一方面大部分企業(yè)都沒有設(shè)置專職人員或機(jī)構(gòu)進(jìn)行企業(yè)風(fēng)險管理活動,也沒有系統(tǒng)科學(xué)的風(fēng)險管理方法[1-2]。這些都給外部審計(jì)工作造成了嚴(yán)重影響

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本文編號：1418034