基于D-S证据理论的审计证据评价系统设计

doi:10.3969/j.issn.1006-2475.2011.11.038

计算机与现代化 ›› 2011, Vol. 1 ›› Issue (11): 146-4.doi: 10.3969/j.issn.1006-2475.2011.11.038

基于D-S证据理论的审计证据评价系统设计

陈圣磊¹,陈耿¹,薛晖²,周晶³

1.南京审计学院信息科学学院,江苏南京211815； 2.东南大学计算机科学与工程学院,江苏南京210096；3.中汇会计师事务所有限公司风险咨询部,浙江杭州310009

收稿日期:2011-07-15 修回日期:1900-01-01 出版日期:2011-11-28 发布日期:2011-11-28

Design of Audit Evidence Evaluation System Based on DS Evidence Theory

CHENSheng-lei¹,CHENGeng¹,XUEHui²,ZHOUJing³

1.School of Information Science, Nanjing Audit University, Nanjing 211815, China；2.School of Computer Science and Engineering, Southeast University, Nanjing 210096, China；3.Department of Risk Consulting, Zhonghui Certified Public Accountants Co. Ltd., Hangzhou 310009, China

Received:2011-07-15 Revised:1900-01-01 Online:2011-11-28 Published:2011-11-28

摘要/Abstract

摘要：

在信息技术迅速发展的背景下，利用计算机技术进行审计证据的处理与评价具有重要意义。D-S证据理论能够进行不确定性推理，可以用于处理审计证据判断的不确定性，因此开发基于D-S证据理论的审计证据评价系统是可行的。在阐述DS证据理论基本原理的基础上，分析审计证据评价系统的功能需求，设计系统的功能结构，阐述审计证据合成模块的程序流程，并基于B/S结构实现该软件系统。该系统能够提高审计证据的证明效力，降低审计风险。

关键词: 证据理论, 审计证据, 证据融合, 信任函数, 计算机审计

Abstract:

Under the background of the rapid development of information technology, it is of great significance to manage and evaluate audit evidence using computer technology. DS evidence theory is an effective means to make uncertainty reasoning, thus can be used to deal with uncertainty in audit evidence. Consequently it is practical to develop audit evidence evaluation system based on DS theory. The elementary principle of DS theory is firstly described. Then the functional requirements are analyzed and the functional structure is designed. Finally the flow of the evidence fusion module is explained and the evaluation system is implemented with B/S structure. The use of this system can enhance the proof performance of audit evidence and decrease the audit risk.

Key words: evidence theory, audit evidence, evidence fusion, belief function, computer audit

陈圣磊;陈耿;薛晖;周晶. 基于D-S证据理论的审计证据评价系统设计[J]. 计算机与现代化, 2011, 1(11): 146-4.

CHENSheng-lei;CHENGeng;XUEHui;ZHOUJing. Design of Audit Evidence Evaluation System Based on DS Evidence Theory[J]. Computer and Modernization, 2011, 1(11): 146-4.

[1]	徐睿, 李志华, 韩灿灿. 基于特征融合和改进卷积神经网络的环境音识别[J]. 计算机与现代化, 2021, 0(02): 62-67.
[2]	胡圆1,2,李晖1,2,陈梅1,2. 基于密度聚类的出租车异常轨迹检测[J]. 计算机与现代化, 2019, 0(06): 49-.
[3]	赵善禄，李国辉. 某型飞行模拟器纵向短周期模态的验证与研究[J]. 计算机与现代化, 2018, 0(11): 30-.
[4]	田艳丰,刘石磊,井艳军,杨轶. 基于D-S证据融合的风力发电机组的故障预测[J]. 计算机与现代化, 2017, 0(10): 57-61,71.
[5]	熊博杰，周华平. 基于多传感器数据融合的煤矿安全状态评估[J]. 计算机与现代化, 2014, 0(2): 138-141.
[6]	武俊兆，张安. 基于D-S证据理论的飞行员辅助系统自动化级别动态调整方法[J]. 计算机与现代化, 2014, 0(1): 67-70,76.
[7]	李鹏;王琛. 基于D-S证据理论的MIS项目风险评估模型研究[J]. 计算机与现代化, 2012, 208(12): 178-183.

基于D-S证据理论的审计证据评价系统设计

Design of Audit Evidence Evaluation System Based on DS Evidence Theory

可视化

被引次数

摘要/Abstract

引用本文

使用本文

参考文献

相关文章 7

编辑推荐

Metrics

本文评价