基于時態(tài)數(shù)據(jù)庫的審計方法體系構(gòu)建技術(shù)研究
發(fā)布時間：2018-08-12 17:31
【摘要】：作為審計業(yè)務(wù)的數(shù)據(jù)基礎(chǔ),采集的數(shù)據(jù)必須能夠完整正確地反應(yīng)被審計對象的歷史狀態(tài)。目前的審計業(yè)務(wù)數(shù)據(jù)主要存在兩個問題:第一,沒有將歷史數(shù)據(jù)與當(dāng)前數(shù)據(jù)聯(lián)系起來,使得作為審計方法執(zhí)行基礎(chǔ)的審計業(yè)務(wù)數(shù)據(jù)不完整,造成審計結(jié)果不完整;第二,數(shù)據(jù)被更新后,新的數(shù)據(jù)就會覆蓋歷史數(shù)據(jù),更新操作一旦執(zhí)行,歷史數(shù)據(jù)就被刪除,無法找回。且目前的審計方法并不能夠有效的利用時態(tài)屬性進行審計�；跁r態(tài)數(shù)據(jù)庫的審計方法體系構(gòu)建分為兩個部分:審計數(shù)據(jù)和審計方法。本文利用時態(tài)數(shù)據(jù)庫理論,在關(guān)系數(shù)據(jù)庫中對審計數(shù)據(jù)內(nèi)容和審計數(shù)據(jù)表結(jié)構(gòu)進行時態(tài)重構(gòu)。利用實體完整性約束條件,將審計數(shù)據(jù)表中的主屬性與時間屬性共同作為新表的主屬性,通過“多表合一”技術(shù),解決了相同關(guān)系中1個實體只有1條記錄以及數(shù)據(jù)冗余的問題,從而將歷史數(shù)據(jù)與當(dāng)前數(shù)據(jù)相結(jié)合;利用時態(tài)數(shù)據(jù)庫理論,對審計數(shù)據(jù)表結(jié)構(gòu)進行有效時間維和事務(wù)時間維的擴展,對有效時間維的擴展,解決了因數(shù)據(jù)更新,歷史數(shù)據(jù)被覆蓋的問題,對事務(wù)時間維的擴展使審計人員能夠了解數(shù)據(jù)生產(chǎn)時間,對審計結(jié)果追蹤提供了幫助。并通過在“多表合一”前后的數(shù)據(jù)集上執(zhí)行相同的審計方法的對比,說明了時態(tài)重構(gòu)審計數(shù)據(jù)內(nèi)容能夠有效地將歷史數(shù)據(jù)與當(dāng)前數(shù)據(jù)相結(jié)合,使審計結(jié)果更完整。在審計數(shù)據(jù)時態(tài)重構(gòu)的基礎(chǔ)上,本文提出了時間數(shù)據(jù)類型處理方法和WHERE子句處理方法,并將兩個方法結(jié)合,提出審計方法時態(tài)重構(gòu)算法,該算法能夠在不改變審計方法原有語義的情況下,更加全面有效地利用時態(tài)屬性進行審計工作,使得審計結(jié)果更加精確。將該算法應(yīng)用于現(xiàn)有的審計方法中,驗證了經(jīng)過時態(tài)重構(gòu)后的審計方法能夠正確執(zhí)行,并且沒有改變原審計方法的審計目的,滿足了審計人員關(guān)注時間屬性的審計需求。
[Abstract]:As the data base of audit business, the collected data must be able to reflect the historical state of the audited object completely and correctly. There are two main problems in the current audit business data: first, not linking the historical data with the current data, which makes the audit business data, which is the basis of the audit method implementation, incomplete, resulting in incomplete audit results; second, When the data is updated, the new data overwrites the historical data. Once the update operation is performed, the historical data is deleted and cannot be retrieved. And the current audit method can not effectively use temporal attributes to audit. The construction of audit method system based on temporal database is divided into two parts: audit data and audit method. In this paper, the content of audit data and the structure of audit data table are reconstructed in relational database by using temporal database theory. The main attribute and the time attribute in the audit data table are taken as the main attributes of the new table by using the constraint condition of entity integrity. It solves the problem that one entity has only one record and data redundancy in the same relationship, which combines the historical data with the current data, and makes use of the theory of temporal database. The structure of audit data table is extended to the dimension of effective time and the dimension of transaction time, and the extension of the dimension of effective time solves the problem that the historical data is overwritten because of the updating of the data. The extension of transaction time dimension enables auditors to understand data production time and helps audit result tracking. By comparing the same audit methods on the data sets before and after "multi-table integration", it is shown that the temporal reconstruction audit data can effectively combine the historical data with the current data, and make the audit results more complete. On the basis of temporal reconfiguration of audit data, this paper proposes a method of processing time data type and a method of processing WHERE clause, and combines the two methods to propose an algorithm of temporal refactoring of audit method. Without changing the original semantics of the audit method, the algorithm can make more comprehensive and effective use of temporal attributes to audit, and make the audit results more accurate. The algorithm is applied to the existing audit methods, and it is verified that the audit method after temporal reconstruction can be executed correctly, and the audit purpose of the original audit method has not been changed, which meets the audit needs of the auditors concerned about the time attribute.
【學(xué)位授予單位】：哈爾濱工程大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：TP311.13
本文編號：2179784
[Abstract]:As the data base of audit business, the collected data must be able to reflect the historical state of the audited object completely and correctly. There are two main problems in the current audit business data: first, not linking the historical data with the current data, which makes the audit business data, which is the basis of the audit method implementation, incomplete, resulting in incomplete audit results; second, When the data is updated, the new data overwrites the historical data. Once the update operation is performed, the historical data is deleted and cannot be retrieved. And the current audit method can not effectively use temporal attributes to audit. The construction of audit method system based on temporal database is divided into two parts: audit data and audit method. In this paper, the content of audit data and the structure of audit data table are reconstructed in relational database by using temporal database theory. The main attribute and the time attribute in the audit data table are taken as the main attributes of the new table by using the constraint condition of entity integrity. It solves the problem that one entity has only one record and data redundancy in the same relationship, which combines the historical data with the current data, and makes use of the theory of temporal database. The structure of audit data table is extended to the dimension of effective time and the dimension of transaction time, and the extension of the dimension of effective time solves the problem that the historical data is overwritten because of the updating of the data. The extension of transaction time dimension enables auditors to understand data production time and helps audit result tracking. By comparing the same audit methods on the data sets before and after "multi-table integration", it is shown that the temporal reconstruction audit data can effectively combine the historical data with the current data, and make the audit results more complete. On the basis of temporal reconfiguration of audit data, this paper proposes a method of processing time data type and a method of processing WHERE clause, and combines the two methods to propose an algorithm of temporal refactoring of audit method. Without changing the original semantics of the audit method, the algorithm can make more comprehensive and effective use of temporal attributes to audit, and make the audit results more accurate. The algorithm is applied to the existing audit methods, and it is verified that the audit method after temporal reconstruction can be executed correctly, and the audit purpose of the original audit method has not been changed, which meets the audit needs of the auditors concerned about the time attribute.
【學(xué)位授予單位】：哈爾濱工程大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：TP311.13
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，本文編號：2179784
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