發(fā)布時(shí)間：2018-08-12 17:31

【摘要】：作為審計(jì)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(jì)對(duì)象的歷史狀態(tài)。目前的審計(jì)業(yè)務(wù)數(shù)據(jù)主要存在兩個(gè)問(wèn)題:第一,沒(méi)有將歷史數(shù)據(jù)與當(dāng)前數(shù)據(jù)聯(lián)系起來(lái),使得作為審計(jì)方法執(zhí)行基礎(chǔ)的審計(jì)業(yè)務(wù)數(shù)據(jù)不完整,造成審計(jì)結(jié)果不完整;第二,數(shù)據(jù)被更新后,新的數(shù)據(jù)就會(huì)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(wú)法找回。且目前的審計(jì)方法并不能夠有效的利用時(shí)態(tài)屬性進(jìn)行審計(jì)�；跁r(shí)態(tài)數(shù)據(jù)庫(kù)的審計(jì)方法體系構(gòu)建分為兩個(gè)部分:審計(jì)數(shù)據(jù)和審計(jì)方法。本文利用時(shí)態(tài)數(shù)據(jù)庫(kù)理論,在關(guān)系數(shù)據(jù)庫(kù)中對(duì)審計(jì)數(shù)據(jù)內(nèi)容和審計(jì)數(shù)據(jù)表結(jié)構(gòu)進(jìn)行時(shí)態(tài)重構(gòu)。利用實(shí)體完整性約束條件,將審計(jì)數(shù)據(jù)表中的主屬性與時(shí)間屬性共同作為新表的主屬性,通過(guò)“多表合一”技術(shù),解決了相同關(guān)系中1個(gè)實(shí)體只有1條記錄以及數(shù)據(jù)冗余的問(wèn)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(shí)態(tài)數(shù)據(jù)庫(kù)理論,對(duì)審計(jì)數(shù)據(jù)表結(jié)構(gòu)進(jìn)行有效時(shí)間維和事務(wù)時(shí)間維的擴(kuò)展,對(duì)有效時(shí)間維的擴(kuò)展,解決了因數(shù)據(jù)更新,歷史數(shù)據(jù)被覆蓋的問(wèn)題,對(duì)事務(wù)時(shí)間維的擴(kuò)展使審計(jì)人員能夠了解數(shù)據(jù)生產(chǎn)時(shí)間,對(duì)審計(jì)結(jié)果追蹤提供了幫助。并通過(guò)在“多表合一”前后的數(shù)據(jù)集上執(zhí)行相同的審計(jì)方法的對(duì)比,說(shuō)明了時(shí)態(tài)重構(gòu)審計(jì)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(jì)結(jié)果更完整。在審計(jì)數(shù)據(jù)時(shí)態(tài)重構(gòu)的基礎(chǔ)上,本文提出了時(shí)間數(shù)據(jù)類型處理方法和WHERE子句處理方法,并將兩個(gè)方法結(jié)合,提出審計(jì)方法時(shí)態(tài)重構(gòu)算法,該算法能夠在不改變審計(jì)方法原有語(yǔ)義的情況下,更加全面有效地利用時(shí)態(tài)屬性進(jìn)行審計(jì)工作,使得審計(jì)結(jié)果更加精確。將該算法應(yīng)用于現(xiàn)有的審計(jì)方法中,驗(yàn)證了經(jīng)過(guò)時(shí)態(tài)重構(gòu)后的審計(jì)方法能夠正確執(zhí)行,并且沒(méi)有改變?cè)瓕徲?jì)方法的審計(jì)目的,滿足了審計(jì)人員關(guān)注時(shí)間屬性的審計(jì)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(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：TP311.13

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