云会计环境下基于软件测试技术的AIS审计  

AIS Audit Based on Software Testing Technology in Cloud Accounting Environment

作　　者：程平[1] 白沂 CHENG Ping;BAI Yi(School of Accounting,Chongqing University of Technology,Chongqing 400054,China)

机构地区：[1]重庆理工大学会计学院,重庆400054

出　　处：《西安财经学院学报》2018年第4期58-65,共8页Journal of Xi’an University of Finance & Economics

基　　金：国家自然科学基金青年项目(71201179);教育部人文社会科学基金青年项目(12YJC630025);重庆市研究生科研创新项目(CYS17284);重庆理工大学研究生创新基金项目(YCX2016101)

摘　　要：软件测试是一种能够对软件各方面性能进行有效测评的方法,在云会计信息系统(AIS)审计中引入软件测试能够帮助测试人员对AIS进行评价。阐述了云会计环境下软件测试自动化的内涵以及与穿行测试的相似点,在此基础上将软件测试自动化的方法引入云会计AIS审计中,构建了AIS审计框架并对其中的AIS审计指南、AIS审计流程和基于软件测试技术的AIS方法进行了剖析,同时以费用报销系统审计为例构建了半马尔科夫链模型,并参考神经网络算法实现软件测试自动化以完成审计。Software testing is a kind of method that can evaluate the performance of all kinds of software effectively.The use of software testing in the cloud accounting can help testers evaluate the AIS. This paper expounds the connotation of software testing automation in cloud accounting environment and the similarities between software testing and walk-through testing. On this basis,the method of software test automation has been introduced into the AIS audit of cloud accounting. AIS audit framework was constructed which contains the AIS audit guide,AIS audit process and the AIS method based on the software testing technology. Taking the expense claim system audit as an example,the semi Markov chain model was constructed,then referencing the neural network algorithm to complete software testing automation.

关 键 词：云会计 AIS审计 软件测试 半马尔科夫链模型 BP神经网络算法 

分 类 号：F239.1[经济管理—会计学] F232[经济管理—国民经济]