發(fā)布時(shí)間：2018-01-08 22:05

  本文關(guān)鍵詞：基于目標(biāo)導(dǎo)向的智能審計(jì)路徑及方案研究　出處：《重慶理工大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 目標(biāo)導(dǎo)向?qū)徲?jì) 智能審計(jì)路徑 審計(jì)方案 數(shù)據(jù)分析 系統(tǒng)開(kāi)發(fā)

【摘要】：隨著會(huì)計(jì)信息化的迅猛發(fā)展，與會(huì)計(jì)工作關(guān)系密切的審計(jì)概莫能外�，F(xiàn)今審計(jì)信息技術(shù)已經(jīng)廣泛應(yīng)用，審計(jì)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(jì)工作，不僅僅是將計(jì)算機(jī)和信息技術(shù)作為輔助工具，更應(yīng)該是在利用現(xiàn)代信息技術(shù)的基礎(chǔ)上，對(duì)傳統(tǒng)審計(jì)的模式方法進(jìn)行優(yōu)化和重構(gòu)，然后運(yùn)用到實(shí)際工作中以提高審計(jì)效率和質(zhì)量。 基于此，筆者應(yīng)用系統(tǒng)理論的思維方式，將審計(jì)視為一個(gè)系統(tǒng)放在信息化的大環(huán)境下進(jìn)行研究，充分發(fā)揮信息化技術(shù)的特點(diǎn)和優(yōu)勢(shì)，探索具有理論價(jià)值和應(yīng)用價(jià)值的審計(jì)方法，建立符合中國(guó)國(guó)情和實(shí)際工作需求的智能路徑審計(jì)模式，并設(shè)計(jì)相應(yīng)的審計(jì)方案，在此基礎(chǔ)上進(jìn)行審計(jì)系統(tǒng)開(kāi)發(fā)。 本文以審計(jì)信息化為主題，將構(gòu)建智能審計(jì)路徑作為主線(xiàn)，借鑒系統(tǒng)理論、人工智能理論、知識(shí)庫(kù)和數(shù)據(jù)分析方法等。在分析了現(xiàn)有審計(jì)模式和審計(jì)軟件的基礎(chǔ)上，提出構(gòu)建目標(biāo)導(dǎo)向下的智能審計(jì)路徑及方案，，從智能審計(jì)路徑設(shè)計(jì)、審計(jì)方案制訂、審計(jì)數(shù)據(jù)分析以及構(gòu)建審計(jì)信息化系統(tǒng)等方面進(jìn)行研究，以期提高審計(jì)工作的效率和質(zhì)量，具有重要的理論與實(shí)踐意義。論文的主要研究工作如下： 1.在總結(jié)現(xiàn)有審計(jì)信息化模型構(gòu)建理論與方法的基礎(chǔ)上，提出一種適用于解決實(shí)際審計(jì)工作問(wèn)題的模型方法，即智能審計(jì)路徑。同時(shí)分別從構(gòu)建模型、設(shè)計(jì)系統(tǒng)以及實(shí)際操作案例等方面對(duì)智能審計(jì)路徑的建立與應(yīng)用進(jìn)行詳細(xì)闡述。 2.在建立智能審計(jì)路徑模型的基礎(chǔ)上，通過(guò)對(duì)審計(jì)目標(biāo)的分析結(jié)合實(shí)際工作需求，設(shè)計(jì)基本的操作方案用于系統(tǒng)使用。同時(shí)在系統(tǒng)中建立開(kāi)放性的方案庫(kù)，吸納各類(lèi)型審計(jì)方案以完善模型內(nèi)容。 3.結(jié)合智能審計(jì)路徑和方案，對(duì)被審計(jì)單位的審計(jì)數(shù)據(jù)分析方法進(jìn)行研究，包括對(duì)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(jià)值。 4.通過(guò)對(duì)理論部分的研究分析，利用Power Builder開(kāi)發(fā)平臺(tái)以及MicrosoftSQL Sever數(shù)據(jù)庫(kù)，設(shè)計(jì)并開(kāi)發(fā)信息化環(huán)境下基于目標(biāo)導(dǎo)向的智能審計(jì)系統(tǒng)，將模型應(yīng)用于實(shí)際審計(jì)工作，供審計(jì)部門(mén)和軟件開(kāi)發(fā)機(jī)構(gòu)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(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】：2013
【分類(lèi)號(hào)】：F239.1

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