风险导向审计取证专家系统的关键问题探讨

现行审计技术方法的“非结构化”局限是导致我国财务审计工作效率低下、质量不高、深度不够和随意性大的主要技术原因。从融合审计取证理论和专家系统的视角,建立财务审计取证专家系统有利于从根本上解决审计工作面临的问题,同时亟待解决可靠迁移电子账套、定量评估审计风险、科学全面构建审计知识数据库和实现智能审计判断推理等四个紧密联系的关键问题。这些关键问题的解决有赖于综合运用API Hook技术、Fuzzy-AHP技术、划分交易业务类型改进产生式规则、混合编程技术等。探索财务审计取证专家系统的关键问题,可以为真正实现智能审计取证系统、完善现行审计技术方法和彻底解决财务审计工作存在的“三低一大”问题奠定重要基础和提供新的思路。

Research on Key Problems of Expert System for Risk-oriented Audit

The limitation of the unstructured audit method led to a serial of problems such as low efficiency,low quality,insufficiency and so on.In terms of the technology of Risk-oriented Audit and Expert System,to establish the Expert System of Risk-oriented Audit is of great help to find a fundamental solution to these problems.There are four key problems that need to be solved immediately for the expert system of financial audit,which are reliably transiting the electronic accounts,quantitatively evaluating the risk of audit,establishing the knowledge base of audit and realizing the intelligent audit.These key problems need to be solved by using the API hook Technology,the Fuzzy-AHP technology,the improved production rules,and the mixed-language programming technology.Above all,to explore the solution to the key problem of establishing the expert system of financial audit can provide some new ideas of improving the audit method and solving the problems in audit work.