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

作　　者：陈圣磊[1] 陈耿[1] 薛晖[2] 周晶 

机构地区：[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

出　　处：《计算机与现代化》2011年第11期146-149,共4页Computer and Modernization

基　　金：国家自然科学基金资助项目(70971067;60905002);江苏省高校自然科学重大基础研究项目(08KJA520001);江苏省六大人才高峰项目(2007148)

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。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.

关 键 词：证据理论 审计证据 证据融合 信任函数 计算机审计 

分 类 号：TP391.7[自动化与计算机技术—计算机应用技术]