【摘要】：進(jìn)入21世紀(jì)后,我國的審計(jì)工作展現(xiàn)出能夠?qū)业慕?jīng)濟(jì)活動進(jìn)行有效的監(jiān)督,能夠提高社會的經(jīng)濟(jì)效益,能夠維護(hù)社會主義和諧社會等諸多益處,從而得到了黨中央領(lǐng)導(dǎo)集體的重視,以及平民百姓的普遍關(guān)注。在審計(jì)機(jī)關(guān)中,由于計(jì)算機(jī)技術(shù)具有強(qiáng)大的數(shù)據(jù)查詢分析功能,因而在審計(jì)領(lǐng)域的應(yīng)用逐漸增多,并得到更多的審計(jì)人員的關(guān)注。國家審計(jì)署和各省市的審計(jì)機(jī)關(guān)為了提高數(shù)據(jù)處理能力相繼建立了各自的計(jì)算機(jī)審計(jì)中心。與此同時數(shù)據(jù)挖掘技術(shù)由于采用了先進(jìn)的算法思想,在商業(yè)、醫(yī)療等領(lǐng)域應(yīng)用后,取得了令人驚詫的成果,因而受到了廣泛的關(guān)注。對于要處理海量數(shù)據(jù)的審計(jì)工作而言,將更多的數(shù)據(jù)挖掘技術(shù)應(yīng)用到審計(jì)領(lǐng)域,提高審計(jì)工作的效率和質(zhì)量,已經(jīng)成為廣大的審計(jì)人員的迫切要求。本文立足計(jì)算機(jī)審計(jì)的發(fā)展形勢,同時結(jié)合金審三期黑龍江省審計(jì)平臺建設(shè)項(xiàng)目,在大量審計(jì)業(yè)務(wù)數(shù)據(jù)的基礎(chǔ)上,深入的研究了計(jì)算機(jī)審計(jì)技術(shù)與關(guān)聯(lián)規(guī)則技術(shù),將數(shù)據(jù)挖掘技術(shù)中的關(guān)聯(lián)規(guī)則技術(shù)引入到審計(jì)工作中,挖掘?qū)徲?jì)數(shù)據(jù)的關(guān)聯(lián)特征,為審計(jì)人員提供一種新的手段解讀海量的業(yè)務(wù)數(shù)據(jù)。設(shè)計(jì)并采用java語言實(shí)現(xiàn)審計(jì)分析系統(tǒng)。論文整體上分為七個部分,首先論述了計(jì)算機(jī)審計(jì)業(yè)務(wù)背景和業(yè)務(wù)發(fā)展趨勢,并在此基礎(chǔ)上簡要了本文的研究內(nèi)容;其次闡述了關(guān)聯(lián)規(guī)則技術(shù);再次重點(diǎn)論述了審計(jì)分析系統(tǒng)的需求說明、系統(tǒng)設(shè)計(jì)和系統(tǒng)實(shí)現(xiàn),這是全文的重點(diǎn),涉及到用戶管理、項(xiàng)目管理、審計(jì)方法管理、審計(jì)方法執(zhí)行和審計(jì)結(jié)果管理5個模塊;最后對系統(tǒng)的各個模塊進(jìn)行了功能測試,并得出測試結(jié)論,與此同時也對本系統(tǒng)還存在的一些問題進(jìn)行了簡要分析。
[Abstract]:After entering the 21st century, the audit work in our country has shown that it can effectively supervise the economic activities of the country, can improve the economic benefits of the society, and can safeguard the benefits of a harmonious socialist society, and so on. Thus got the party central leadership collective attention, as well as the general concern of the common people. In audit institutions, because of the powerful function of data query and analysis, the application of computer technology in the field of audit is increasing gradually, and more auditors pay attention to it. In order to improve the ability of data processing, the State Audit Office and the audit institutions of provinces and cities have established their respective computer audit centers one after another. At the same time, data mining technology has been paid more and more attention because of its application in commercial, medical and other fields. To deal with the audit work of massive data, it has become an urgent requirement for the vast number of auditors to apply more data mining technology to the audit field to improve the efficiency and quality of audit work. Based on the development situation of computer audit, combined with the construction project of audit platform of Heilongjiang Province in the third period of Jinsheng, based on a large number of audit business data, this paper deeply studies the technology of computer audit and association rules. The association rule technology of data mining technology is introduced into the audit work, and the association characteristics of audit data are mined, which provides a new means for auditors to interpret massive business data. Design and use java language to realize audit analysis system. The paper is divided into seven parts: firstly, the background and development trend of computer audit business are discussed, and then the research contents of this paper are briefly introduced, secondly, the technology of association rules is expounded. Thirdly, the requirement description, system design and system implementation of the audit analysis system are discussed. This is the focus of the paper, which involves five modules: user management, project management, audit method implementation and audit result management. Finally, the function of each module of the system is tested, and the test results are obtained. At the same time, some problems in the system are also analyzed briefly.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F239.4;TP311.13

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