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研究生:李宗穎
研究生(外文):Li, Zong-Ying
論文名稱:在巨量資料下建構連續性審計模型之 研究:以EAM和MCL為例
論文名稱(外文):A Study of the Establishment of a ContinuousAuditing Assessment Model on Big Data:Taking EAM and MCL as Examples
指導教授:劉朝陽劉朝陽引用關係
指導教授(外文):LIU, JAU-YANG
口試委員:李慕萱楊志豪
口試委員(外文):Lee, MU-SHANGYANG, CHIH-HAO
口試日期:2016-06-21
學位類別:碩士
校院名稱:中國文化大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2016
畢業學年度:104
語文別:中文
論文頁數:98
中文關鍵詞:持續性稽核決策實驗室分析法分析網路程序法ZOGP目標規劃法
外文關鍵詞:continuous auditinganalytic network processdematelzero-one goal programming
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隨著巨量資料時代的來臨,資訊科技的進步不僅影響了產業的營運模式,同時也加深資料管理與資料運用的困難。因為資料多樣性不斷地擴張和累積,再加上處理速度增快,使資料完整性和安全性更為難以掌握,因此查核人員須強化有效率的查核分析技術和資料治理。由於現今電腦稽核工作在雲端運算下,是要能確保企業商務活動的資料品質,並將一些潛在的異常行為得以偵測與防止弊端,讓後續分析不會因為錯誤的資料而造成決策上的失誤。
因此,本研究將以目前在電腦審計系統模型中影響最為巨大的EAM和MCL為例,探討巨量資料雲端運算趨勢下,兩種電腦稽核執行之決策因素分析與評選模式之建構。本研究之評估模式不僅使用決策實驗室分析法(DEMATEL)、分析網路程序法(ANP),為更精準掌握企業決策方向,本研究更進一步整合多準則目標規劃法(ZOGP),冀希本研究結果能契合組織之決策環境與企業營運策略目標。

With the advent of the era of Big Data, the advances in information technology not only affects the industry's business model, but also deepen the difficulties of data man-agement and data use. Owing to the diversity of information continues to expand and accumulate, plus faster processing speed, data integrity and security make more difficult to grasp, auditor would be required to enhance the efficiency of auditing analysis and information management. Nowadays computer audit work in cloud computing is to en-sure data quality of enterprise business activities, the number of potential abnormal be-havior to filter out, so that subsequent analysis will not be caused by erroneous infor-mation on the decision-making mistakes.
Thus, this study will take EAM and MCL as an example and use Decision Making Trial and Evaluation Laboratory (DEMATEL) and Analytic Network Process (ANP) methods to construct evaluation mode. To investigate the effects of massive data cloud computing, the computer audit execution decision factors were studied. DEMATEL method will be used to assess the relevance and the causal relationship between the fac-tors. The study then apply ANP and 01 Goal programming methods to calculate each factor weights of evaluation mode and decision making of potential project. So that en-terprises can more accurately measure the strategic direction of the organization.

內容目錄
中文摘要 ...................... iii
英文摘要 ...................... iv
誌謝辭 ..................... v
內容目錄 ..................... vi
表目錄  ..................... viii
圖目錄  ..................... ix
第一章  緒論................... 1
  第一節  研究背景與動機............ 1
  第二節  研究目的............... 2
  第三節  研究架構與流程............ 3
第二章  文獻探討................. 5
  第一節  持續性電腦審計與稽核自動化之發展... 5
  第二節  持續性稽核與監控理論......... 8
  第三節  持續性稽核模型發展與發展準則..... 16
第四節 內嵌審計模組和監視與控制層...... 21
第五節 稽核資訊成功模式........... 27
第三章  研究設計與方法.............. 30
  第一節  研究設計............... 30
  第二節  研究方法............... 33
第四章  實證結果................. 42
  第一節  DEMATEL因果關係實證分析....... 42
第二節 ANP計算權重實證分析......... 53
第三節 ZOGP個別方案研討........... 58
第五章  結論與建議................ 61
  第一節  研究結論............... 61
第二節 研究限制............... 63
  第三節  研究建議............... 64
參考文獻 ..................... 65
附錄A  DEMTEL與ANP專家問卷........... 82

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