【摘要】：網(wǎng)絡(luò)審計(jì)是指綜合運(yùn)用網(wǎng)絡(luò)及其相關(guān)技術(shù)手段對(duì)網(wǎng)絡(luò)經(jīng)濟(jì)及網(wǎng)絡(luò)系統(tǒng)進(jìn)行審查的新型審計(jì)。由對(duì)網(wǎng)絡(luò)經(jīng)濟(jì)的審計(jì)和對(duì)網(wǎng)絡(luò)系統(tǒng)的審計(jì)兩部分構(gòu)成。利用網(wǎng)絡(luò)進(jìn)行實(shí)時(shí)審計(jì)是網(wǎng)絡(luò)審計(jì)的主要特征和衡量網(wǎng)絡(luò)審計(jì)成熟程度的主要尺度。本文在研究了各國審計(jì)技術(shù)和國內(nèi)外相關(guān)專家的相關(guān)學(xué)術(shù)成果的基礎(chǔ)上,分析了網(wǎng)絡(luò)審計(jì)系統(tǒng)設(shè)計(jì)的目標(biāo)、技術(shù)可行性和經(jīng)濟(jì)可行性,構(gòu)建了網(wǎng)絡(luò)實(shí)時(shí)審計(jì)系統(tǒng)的模型。該系統(tǒng)在邏輯上分為三層:訪問網(wǎng)、服務(wù)網(wǎng)和內(nèi)網(wǎng)。在功能上分為(1) 實(shí)時(shí)監(jiān)控報(bào)警子系統(tǒng);(2) 審計(jì)數(shù)據(jù)自動(dòng)實(shí)時(shí)采集子系統(tǒng)和數(shù)據(jù)處理加工系統(tǒng);(3) 有線/無線網(wǎng)絡(luò)通信子系統(tǒng)。闡述了各個(gè)系統(tǒng)的功能,描述了網(wǎng)絡(luò)審計(jì)的過程。本文還研究了實(shí)時(shí)監(jiān)控報(bào)警系統(tǒng)和數(shù)據(jù)采集系統(tǒng)的設(shè)計(jì)原理、功能要求,在此基礎(chǔ)上,構(gòu)建了實(shí)時(shí)數(shù)據(jù)采集系統(tǒng)的框架,解釋了每一個(gè)模塊的功能,提出基于模式匹配和統(tǒng)計(jì)分析原理的數(shù)據(jù)采集方法。最后,文章闡述了審計(jì)接口的功能,分析了規(guī)范審計(jì)接口的必要性、審計(jì)通用數(shù)據(jù)接口的設(shè)計(jì)要求和主要思想,然后在《中國財(cái)務(wù)軟件數(shù)據(jù)接口標(biāo)準(zhǔn)》的基礎(chǔ)上,提出了基于XML的信息交換方案,并給出實(shí)現(xiàn)的關(guān)鍵技術(shù)。
[Abstract]:Network audit refers to a new type of audit which synthetically uses network and its related technical means to examine network economy and network system. It consists of two parts: the audit of network economy and the audit of network system. Real-time audit using network is the main characteristic of network audit and the main yardstick to measure the maturity of network audit. On the basis of the research on the audit technology of various countries and the related academic achievements of experts at home and abroad, this paper analyzes the goal, technical feasibility and economic feasibility of the design of the network audit system, and constructs the model of the network real-time audit system. The system is logically divided into three layers: access network, service network and intranet. The functions are divided into (1) real-time monitoring and alarm subsystem, (2) audit data automatic real-time acquisition subsystem and data processing system, (3) wired / wireless network communication subsystem. The functions of each system are described and the process of network audit is described. This paper also studies the design principle and functional requirements of real-time monitoring and alarm system and data acquisition system. On this basis, the frame of real-time data acquisition system is constructed, and the function of each module is explained. A data acquisition method based on pattern matching and statistical analysis is proposed. Finally, this paper expounds the function of the audit interface, analyzes the necessity of standardizing the audit interface, the design requirements and main ideas of the general audit data interface, and then on the basis of "China Financial Software data Interface Standard", The information exchange scheme based on XML is put forward, and the key technology is given.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.1

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 蒙維琪;網(wǎng)絡(luò)審計(jì)的風(fēng)險(xiǎn)及其控制的研究[D];暨南大學(xué);2006年

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本文編號(hào)：2285161