D-S证据理论在审计证据融合中的应用研究

Application of D-S evidence theory in audit evidence fusion

古典概率难以解释审计判断的不确定性,而D-S证据理论是进行不确定性推理的有效方法,因此应用D-S证据理论进行审计证据融合的研究。针对审计证据的组合问题,提出了基于三角形模糊隶属度函数的基本概率分配函数计算方法,给出了证据组合结果的判决规则,并通过实例验证了该方法的有效性。

It is difficult to interpret the uncertainty of audit conclusion by traditional probability.While D-S evidence theory is an effective means to deal with uncertainty.As a consequence,D-S evidence theory is applied to study the audit evidence fusion.For the fusion of audit evidencet,he computation of basic probability assignment function based on triangle fuzzy membership function is proposed and the judgement rules for fused evidence are presented.The effectiveness of this method is demonstrated through an illustrative example.