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