Dissertation > Economic > Economic planning and management > Audit > Audit methodology and technology

Design on Audit Computer Assisted Decision System of Purchase and Payment Cycle

Author LiXiaoZuo
Tutor PengYanMin
School Harbin Institute of Technology
Course Accounting
Keywords assisted auditing DSS purchase and payment cycle
CLC F239.1
Type Master's thesis
Year 2006
Downloads 225
Quotes 2
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With the development and extending of enterprise information, it gives the auditing department some challenges and changes in common work. It needs that they execute the computer assisted auditing orienting the electrical data in order to improve auditing efficiency. The computer assisted auditing system based the advanced theory and high technique system is more and more perfect with the consistent development of computer technique. Auditing needs CPA solve a large amount of half-structural and non-structural decision problems. The characteristic of auditing determines that perfect auditing software must be DSS. However, the research on the auditing assisted decision support system doesn’t form the systemic concept and theory. It is the main research point in this article. Purchase and payment cycle consists of many accounts and business, which occupies a high rate of asserts and debts in company and it is a little hard to manage it. So it is necessary to research on the auditing of purchase and payment cycle. This paper aims at sale and collection cycle characteristic, use DSS theory to collect abundant, properly audit evidence, first improve audit efficiency, make the CPA pay close attention and audit the decision result, and then improve audit quality.The auditing decision support system built in the article is the practical application of DSS in independent audit. Audit DSS regards DSS basic theories as the starting point, in the course of designing, draw lessons from structure model, system framework and development approach of DSS. The business characteristic is analyzed and set from sale and collection cycle at the beginning of establishment. The knowledge that a CPA may use in the course of auditing, including audit experience, job and judge etc. is collected. Then the knowledge is gathered and abstracted for the running mode of auditing DSS, which establishes the foundation for the audit DSS design. At first, the overall four-part structure of auditing DSS is established on the base of the existing theories of DSS, including database, data warehouse, model base and knowledge base. Then the detail construction of the four parts is carried on. The file layout of data is determined in database and data warehouse, which is also used to convert the data’s different

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