校园一卡通专用智能审计系统设计与实现  

Design and implementation of special intelligent audit system for campus card

作　　者：王成[1] 吴清林[1] 涂庆华[1] WANG Cheng;WU Qinglin;TU Qinghua(Nanjing University of Science and Technology,Nanjing 210095,China)

机构地区：[1]南京理工大学,江苏南京210095

出　　处：《现代电子技术》2022年第20期59-64,共6页Modern Electronics Technique

摘　　要：随着审计信息化的推进和内控管理工作的加强,一卡通财务安全工作越来越受到重视。为解决传统通用型审计软件存在的与业务不配套、适用性不强、精准度不高等问题,文中设计一种适用性强、精准度较高的一卡通专用智能审计系统。该系统以审计信息化视角下的业务风险点为基础,按照“技术缺陷风险”和“违规操作风险”的类型,提出相对应的审计模型;并利用智能审计引擎遍历数据仓库中交易数据,自动进行异常数据特征匹配,以实现电子数据智能分析和实时审计。另外,根据一卡通业务数据量大的特点,设计适应性较强的四层软件架构模型,包含Database、Agent、Server、Client层。相比于传统审计软件,一卡通专用智能审计软件可以显著降低审计难度、提升审计效率,并及时发现财务违规或违法行为,能够为完善内控管理提供可靠的依据。在实际使用中,所设计系统达到了适用性强、审计精准度高的预期目标。With the promotion of audit informatization and the strengthening of internal control management,the financial security of smart card has attracted more and more attention. In order to solve the problems existing in the traditional generalpurpose audit software,such as incompatibility with business,poor applicability and low accuracy,a special intelligent audit system with strong applicability and high accuracy is designed for campus card. On the basis of the business risk points in the perspective of audit informatization,the corresponding audit model is proposed according to the types of "technical defect risk" and "illegal operation risk". The intelligent audit engine is used to traverse all transaction data in the data warehouse to automatically conduct the feature matching for abnormal data,so as to realize the intelligent analysis and real-time audit of electronic data. According to the characteristics of large data volume of smart card business,a four-layer software architecture model with strong adaptability is designed, including database, agent, server and client layers. In comparison with the traditional audit software,the special intelligent audit software for campus card can reduce the audit difficulty remarkably,improve the audit efficiency,and timely find financial violations or illegal acts,which can provide a reliable basis for improving the internal control management. In the actual application,the system has achieved the expected goals of strong applicability and sufficient audit accuracy.

关 键 词：智能审计 实时审计 数据挖掘 系统设计 校园一卡通 特征匹配 

分 类 号：TN915-34[电子电信—通信与信息系统] TP391.4[电子电信—信息与通信工程]