Flex技术在审计分析模型构建平台中的应用

Application of Flex Technology in Platform of Building Auditing Analysis Model

审计是商业银行监督经济活动的重要手段,目前的审计模式由账目基础审计、制度基础审计和风险基础审计发展成为数据式审计。数据式审计,也称为计算机审计,它利用审计分析模型对业务交易数据进行分析,发现可疑数据从而防范风险。但目前缺乏系统的审计分析模型构建平台,审计人员只能自主编写SQL语句来构建分析模型。针对这一问题,研究与设计了审计分析模型构建平台。采用Flex技术设计了可视化的模型构建语句的设计器,通过绘制模型思路图,以交易数据为起点,根据业务预警规则建立对源数据的筛选条件,形成结果集。构建平台对结果集的形成进行解析,得到构建分析模型的SQL语句。构建平台为审计人员提供直观可靠的模型设计途径,降低了模型设计的复杂性,进一步提高了模型设计的时间效率。

Auditing is an important means of supervising economic activities for commercial banks. The current audit model of commercial banks has developed from the accounting book foundation audit,the system foundation audit and the risk foundation audit to data auditing. Data auditing,also called computer auditing,uses the auditing analysis model to analyze the business transaction data for suspecteddata to guard against risks. However,auditors can only write SQL statements to build the audit analysis models by themselves becausethere is a lack of systematic platform of building the audit analysis model. To solve the problem,we study and design a platform of building auditing analysis model. We apply Flex techniques to construct the visual designer to get the statement of building model. The visualmodel designer provides users with drawing the idea maps of model. The idea maps of model starts with all kinds of bank business transaction data,establishes the conditions expression according to the rules of business early-warning to filter data to form the result set. Theplatform parses the formation of the result set to get the SQL construction statement of auditing analysis model. The platform provides adirect and reliable way of designing model for the auditors,reduces the complexity of designing model and further improves the time efficiency of building model.