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

【摘要】： 企業(yè)信息化進(jìn)程的加快及范圍的擴(kuò)大,給提供監(jiān)督服務(wù)的審計(jì)部門帶來(lái)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(jì)算機(jī)輔助審計(jì)以提高審計(jì)效率。隨著計(jì)算機(jī)技術(shù)的不斷發(fā)展,基于先進(jìn)理論和高端系統(tǒng)的計(jì)算機(jī)輔助審計(jì)系統(tǒng)已經(jīng)日趨完善,審計(jì)工作需要解決大量半結(jié)構(gòu)化和非結(jié)構(gòu)化決策問(wèn)題的特點(diǎn)決定了完善的審計(jì)軟件必然是決策支持系統(tǒng)。但對(duì)于審計(jì)決策支持系統(tǒng)一直沒(méi)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(gòu)貨與付款循環(huán)涉及業(yè)務(wù)廣,有關(guān)賬戶多,在企業(yè)的資產(chǎn)和負(fù)債中占有相當(dāng)比重,在管理上也存在一定難度,因此對(duì)購(gòu)貨與循環(huán)業(yè)務(wù)審計(jì)的研究有重要意義。本文旨在通過(guò)決策支持系統(tǒng),針對(duì)購(gòu)貨與循環(huán)的業(yè)務(wù)特征高效率收集充分、適當(dāng)審計(jì)證據(jù),重點(diǎn)關(guān)注審計(jì)決策效果,進(jìn)而提高審計(jì)質(zhì)量。 本文構(gòu)建的審計(jì)決策支持系統(tǒng)是決策支持系統(tǒng)在獨(dú)立審計(jì)中的具體應(yīng)用,其設(shè)計(jì)以成熟的決策支持系統(tǒng)和計(jì)算機(jī)輔助審計(jì)技術(shù)基本理論為起點(diǎn),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(jì)過(guò)程從購(gòu)貨與付款循環(huán)的業(yè)務(wù)特征入手,收集注冊(cè)會(huì)計(jì)師在審計(jì)過(guò)程中積累的審計(jì)經(jīng)驗(yàn)和職業(yè)判斷等,抽象、匯總為審計(jì)決策支持系統(tǒng)的運(yùn)作方式,為審計(jì)決策支持系統(tǒng)的進(jìn)一步設(shè)計(jì)奠定基礎(chǔ)。系統(tǒng)構(gòu)建時(shí)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(kù)結(jié)構(gòu)(數(shù)據(jù)庫(kù)、數(shù)據(jù)倉(cāng)庫(kù)、模型庫(kù)、知識(shí)庫(kù)),然后對(duì)四個(gè)組成部分進(jìn)行詳細(xì)設(shè)計(jì)。在數(shù)據(jù)庫(kù)和數(shù)據(jù)倉(cāng)庫(kù)部分規(guī)定數(shù)據(jù)的存儲(chǔ)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(shí)將按照審計(jì)目標(biāo)、審計(jì)風(fēng)險(xiǎn)、審計(jì)證據(jù)和重要性水平四個(gè)主題將審計(jì)過(guò)程中需要用到的信息和循環(huán)的業(yè)務(wù)數(shù)據(jù)整合后分類存儲(chǔ),為模型庫(kù)和知識(shí)庫(kù)的建立奠定數(shù)據(jù)基礎(chǔ)。在模型庫(kù)中本文根據(jù)審計(jì)特點(diǎn)設(shè)計(jì)和存儲(chǔ)常用模型,改變傳統(tǒng)獨(dú)立審計(jì)中注冊(cè)會(huì)計(jì)師用計(jì)算器輔助決策的面貌。在知識(shí)庫(kù)中通過(guò)知識(shí)表示和推理機(jī)制的設(shè)計(jì),將案例和積累的知識(shí)轉(zhuǎn)化為計(jì)算機(jī)識(shí)別的知識(shí)形式,供模型庫(kù)調(diào)用,從而實(shí)現(xiàn)智能化,使得系統(tǒng)具有和注冊(cè)會(huì)計(jì)師同步思維。最后結(jié)合案例對(duì)購(gòu)貨與付款循環(huán)審計(jì)決策支持系統(tǒng)做了系統(tǒng)檢驗(yàn)。
[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(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.1

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 趙愛(ài)武;SAP環(huán)境下石化企業(yè)供應(yīng)商風(fēng)險(xiǎn)預(yù)警研究[D];武漢理工大學(xué);2012年

相關(guān)碩士學(xué)位論文 前2條

1 陸玉瑾;基于數(shù)據(jù)倉(cāng)庫(kù)的營(yíng)運(yùn)資金管理決策支持系統(tǒng)研究[D];長(zhǎng)沙理工大學(xué);2008年

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

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本文編號(hào)：1793662