智慧社会治理下的人工智能审计平台构建研究  

Research on the Construction of Artificial Intelligence Auditing Platform under the Wisdom of Social Governance

作　　者：武晓芬[1] 田海洋[1,2] WU Xiao-fen;TIAN Hai-yang(School of Business Administration and Tourism Management,Yunnan University,Kunming 650000,China;Yunnan Provincial Audit Office,Kunming 650000,China)

机构地区：[1]云南大学工商管理与旅游管理学院,云南昆明650000 [2]云南省审计厅,云南昆明650000

出　　处：《西安财经学院学报》2019年第3期17-22,共6页Journal of Xi’an University of Finance & Economics

摘　　要：审计监督是重塑智慧社会治理格局的关键环节,而人工智能与审计的结合还是一个全新的范畴。人工智能审计流程分为重复性和特殊性两个审计业务流程,人工智能审计平台需解决综合运用数据处理技术和构建智能审计系统两个问题。人工智能审计平台构建考虑了与社群的合作与互动,提出了数据采集分析平台、审计交互平台、审计安全监管平台三个子平台架构,期望通过人工智能审计平台建设、完善以促进和丰富智慧社会治理。Auditing supervision is the key link to reshape the governance structure of smart society,and the combination of artificial intelligence and auditing is still a brand new category.The artificial intelligence audit process is divided into two auditing business processes:repetitive and special.The artificial intelligence auditing platform needs to solve the two problems of comprehensive application of data processing technology and construction of intelligent auditing system.The construction of the intelligent audit platform considers the cooperation and interaction with the community.It proposes three sub-platform architectures:data collection and analysis platform,audit interaction platform and audit security supervision platform.It is expected to promote intelligent social governance through the construction and improvement of artificial intelligence audit platform.

关 键 词：智慧社会 人工智能 智能审计 云计算 

分 类 号：F239.1[经济管理—会计学]