摘要
为提高对复杂ERP系统的审计效率,提出了通过数据库日志快速发现系统中存在的不合规业务流程的方法。该方法利用数据库中已有的结构关系来确定日志操作中工作流程的次序,并通过Petri网中的a-算法对数据库日志进行转换,将转换后的真实业务流与合规业务流进行差异比较,使审计人员能较直观和准确地判断出系统中存在的异常业务流程。
In order to improve audit efficiency in complex ERP systems,the method of quickly discovering non-compliance of business processes existing in the system through the database log was proposed.The method utilizes the structural relationship already existing in the database to determine the order of the log operation workflow and convert the database log by a-algorithm in Petri nets,and compares the differences between converted real business flow and compliance business flow,so that auditors can more intuitivey and accurately judge the anomalous business processes in the system.
出处
《计算机科学》
CSCD
北大核心
2014年第6期250-253,共4页
Computer Science
基金
国家自然科学基金(70971067
71271117)
江苏省公共工程审计重点实验室开放课题(20201201213)
江苏省审计信息工程重点实验室开放课题(AIE201205)资助
