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题名:
数据仓库在审计中的应用
作者: 胡俊俊
答辩日期: 2007-06-08
授予单位: 中国科学院软件研究所
授予地点: 软件研究所
学位: 博士
关键词: 计算机审计 ; 数据仓库(DW) ; 数据挖掘(DM) ; 主题 ; OLAP
其他题名: The Research on the Application of Data Warehouse in Audit
摘要: 信息技术飞速发展,计算机审计取代过去传统的手工审计,成为现代审计领域的热点技术。我国从20世纪90年代末大力推广计算机审计以来,已取得很大的进步,多种审计软件问世,某些领域取得可喜的审计成果。但是,现有的审计软件仍限于局部应用,盲目性大,风险较高,在对海量数据的审计等方面能力不足,有待进一步加强与完善。 数据仓库是近年来数据管理市场上一门备受青睐的技术,在大数据量的组织与管理、多维分析、数据挖掘等方面有显著的优势,已经在多个行业领域得到广泛的应用,并收到了良好的效果。 日常审计工作所处理的数据通常具有量大、类型多样、时间跨度大等特点,数据的组织与管理是开展审计工作的基础,有效的数据分析是审计效率与质量的保证。本文研究将数据仓库技术应用于审计,有效解决审计业务中诸如处理不同类型的数据、组织管理海量数据、有效分析数据以快速定位审计线索等问题,为计算机审计提供强有力的手段。 本文主要的工作及成果有: 1、结合审计的特点与数据仓库的技术优势,设计一种计算机审计模型,系统地提出将数据仓库技术应用于审计,以提高审计效率,保证审计质量,降低审计风险。 2、以社会保险缴纳情况作为审计目标,在模型的指导下,重点设计了数据仓库的逻辑/物理模型,对选定的数据源进行提取、净化、转换、加载等操作,建立了审计数据仓库。 3、针对几个审计主题,设计OLAP数据模型,并利用Microsoft SQL Server 2005提供的Analysis Services多维分析工具进行数据分析,以期及时发现社会保险缴纳工作中的各种可疑现象,及时报警。实例中,发现了如缴费基数不当、漏保、不为试用期职工购买社会保险、季节性雇佣临时工等问题。 本文重点研究数据仓库技术在审计中的应用,提出计算机审计数据仓库模型,并以某企业职工社会保险缴纳情况审计为例,实际建设了审计数据仓库,以选定的主题对数据多维分析,快速锁定审计线索,并针对可疑情况发出报警,为审计工作提供服务,提高了审计的效率和质量。
英文摘要: With the rapid development of information technologies, Computer-Assisted Audit which takes place of Manual Audit has become the hot technology in audit field. In China, Computer-Assisted Audit was popular in late 1990s, and it has made great progress so far,for example, several kinds of audit software have come out and the results are satisfying in some fields. However, they are aimless, limited to some partial applications, have high risks and have some disadvantages in some aspects such as auditing on mass data, etc, so they need to be further strengthened and perfected. Data Warehouse (DW) is one of the most popular words in modern data management field and it has great advantages in organizing and managing large amount of data, multianalysis, data mining (DM) and so on. It has been widely used in several traditional fields and the results are quite satisfying. The data handed in daily audit practice usually has some characteristics such as large amount, different types, and wide time span and so on. The organization and management of data is the audit’s basis, and effective data analysis is the assurance of audit’s efficiency and quality. This paper does some research on the application of DW in audit helping to solve the problems such as dealing with data of different types, managing and organizing mass data, analyzing data effectively to find audit clues and so on. DW can provide Computer-Assisted Audit with forceful developing measures. The main contents and achievements of the paper are as follows: 1. Combining the advantages of DW and characteristics of audit, this paper puts forward a model for Computer-Assisted Audit, which gives a piece of advice that DW should be used in audit with the aim at improving the efficiency, guaranteeing the quality and reducing the risk of audit. 2. The paper sets the paying situation of social insurance as its audit objective. Guided by the model, it pays more attention to the design of logical/physical data model, doing some operations on selected data such as extracting, cleaning, transforming and loading to build up the audit data warehouse. 3. Directed at some themes, LOAP data model is designed in the thesis. Based on the data in the warehouse, it uses Analysis Services provided by Microsoft SQL Server 2005 to do some multidimensional analysis to find some doubtful phenomenon in the social insurance business and alarm timely. The paper has found some problems existing, for example, some radixes are not consistent with standards, some employees are left out, fresh employees have not participated in the social insurance during the probationary period, and some seasonal casual workers are employed and so on. In conclusion, this thesis mainly talks about the application of DW in audit. It gives birth to a data warehouse model for Computer-Assisted Audit and sets social insurance of some company for example; it builds up the data warehouse, multi-analyzes the data and finds audit clues quickly and alarms at doubtful phenomenon, in order to serve audit and improve its efficiency and quality.
语种: 中文
内容类型: 学位论文
URI标识: http://ir.iscas.ac.cn/handle/311060/6724
Appears in Collections:中科院软件所

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Recommended Citation:
胡俊俊. 数据仓库在审计中的应用[D]. 软件研究所. 中国科学院软件研究所. 2007-06-08.
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