摘要
随着信息技术的发展,企业的会计数据大多存储在网络环境中,这就使得以查看手工账本为主的审计方法落后了,传统的审计软件在审计实践中也显得力不从心。在研究了网络环境中计算机审计系统应具有的特点的基础上,通过引入本体技术,构造了一个基于本体的计算机审计系统,并对该系统的设计模式和其中的主体构架的实现进行了详细地论述。
With the development of information technology, accountign information is stored in network environment in most enterprises. Traditional methods and software for audit are not applicable. An indepth research on the computer audit system in network environment is made to introduce a computer audit system based on ontology, and the design pattern of the model and the implementation of the main architecture in detail are described.
出处
《北京机械工业学院学报》
2006年第1期67-69,共3页
Journal of Beijing Institute of Machinery
关键词
计算机审计
本体
网络环境
computer audit
ontology
network environment
