臺灣博碩士論文加值系統

企業舞弊造成的影響不僅在於企業本身以及商譽，還會對投資大眾產生巨大影響。當公司進行舞弊行為時，投資者將會面臨巨大損失，進而對投資市場產生不信任感，也因此企業舞弊一直以來都是國家政府的關注重點。企業舞弊的手段相當多樣化，其中包括財務報表虛假、偽造文件、洗錢等。財務報表虛假是最常見的手段之一，透過誇大營收或隱瞞損失等手法，進而達到詐欺的目的。然而，為了掩蓋舞弊行為企業往往會透過會計交易分錄進行操作，因此會計分錄在防範舞弊中相當重要。如何更高效率的查核出會計分錄是否具有高風險，成為了近年來的新課題。本研究提出一個以本體論為基礎建立知識資料庫以供稽核人員去比對，知識資料庫以REA模型為基礎，將透過相關文獻蒐集而來的常見會計循環交易摘要關鍵詞並將其分類。接著，將受查文本資料(即企業會計交易摘要)進行文字探勘並按照同樣規則分類，再通過相互比對將高風險或不尋常的分錄找出。最後，將流程建立自動化以提升稽核人員的查核效率，降低查核成本。

The impact of corporate fraud is not only on the business itself and its goodwill, but also has a huge impact on the investing public. When a company commits fraud, investors will face huge losses, which will lead to a sense of distrust in the investment market. Therefore, corporate fraud has always been the focus of the national government. The means of corporate fraud are quite diverse, including false financial statements, forged documents, and money laundering. False financial statements are one of the most common methods, through exaggerating revenue or concealing losses, etc., to achieve the purpose of fraud. However, in order to cover up fraudulent behavior, companies often operate through accounting transaction entries, so accounting entries are very important in preventing fraud. How to more efficiently check whether accounting entries have high risks has become a new topic in recent years. This study proposes a knowledge database based on ontology for auditors to compare. The knowledge database is based on the REA model, and the common accounting cycle transaction summary keywords collected through relevant literature are classified and classified. Next, conduct text exploration and classification according to the same rules on the inspected text data (that is, corporate accounting transaction summaries), and then find out high-risk or unusual entries through mutual comparison. Finally, automate the process to improve the audit efficiency of auditors and reduce audit costs.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與問題 3
第二章 文獻探討 5
第一節 文字探勘(Text mining) 5
第二節 電腦稽核(Computer Audit) 6
第三節 本體知識(Ontology Knowledge) 8
第四節 REA模型 12
第三章 研究方法與設計 15
第一節 設計科學研究法 15
第二節 系統流程 17
第三節 專家驗證 20
第四章 系統開發與評估 21
第一節 系統開發工具 21
第二節 建立會計本體知識庫流程 22
第三節 個案分析 25
第四節 建立自動化 32
第五章 電腦稽核系統評估 35
第一節 系統評估 35
第二節 系統評估流程 36
第六章 結論與建議 44
第一節 結論與建議 44
第二節 研究限制與建議 46
參考文獻 47
一、 中文部分 47
二、 英文部分 49

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