臺灣博碩士論文加值系統

IDC預計，全球資料量將急速攀升，從2013年至2020年將成長10倍的資料量，資料總量將從4.4ZB增加至44ZB，2013年數位世界資料量已達到4.4ZB，但高價值資料在2014年只占數位世界資料量的1.5％，如果不具有分析大數據能力的話，這些爆炸般成長的資訊量都將成為雜訊，可能會妨礙審計人員出具正確的審計報告意見，伴隨著而來的問題就是審計人員的審計工作量提升，在審計品質不能降低的前提下，要想如期的出具審計報告就必須要仰賴新的技術來提升審計效率。因此本研究運用多準則決策分析結合決策實驗室分析法(DEMATEL)及分析網路程序法(ANP)了解在「減少工作量」、「減少工作時間」觀點下各準則方案之重要性，進而應用0-1目標規劃法(ZOGP)在有限資源下進行數據模擬選擇方案。本研究為第一篇將預算觀念導入大數據環境下關於如何提升審計效率方案之研究，研究成果期許能夠藉由分析大數據技術對於審計效率提升的方式，使審計人員對於使用該技術更具信心，並投入更多努力完善此項技術，期待有朝一日能使大數據分析技術成為正規化、普遍化的審計工具，進而提供更多的審計證據，彌補財務報表使用者資訊不對等的缺陷。

IDC expected: The volume of global data will rise rapidly. From 2013 to 2020 will grow 10 times data. The total amount of data will increase from 4.4ZB to 44ZB.But high-Value Data is only 1.5% of the world's data in 2014. It is meaningful to say that very little information is available. If we do not have the ability to analyze Big Data, these explosive growth data will become useless. May prevent the auditors from issuing appropriate audit reports. Accompanied by the problem is audit work increase. The premise is that the audit quality and cost can’t be reduced, in order to issue an audit report on schedule must rely on new technology to improve the audit efficiency. As a result, this study used DEMATEL and ANP to analyze the importance of each alternative under each criterion, then using ZOGP for data simulating to choose alternatives under specific resource constraints. This study is the first study of how budget are introduced into a Big Data environment on how to improve audit efficiency.It is expected to analyze Big Data for improved audit efficiency so that auditors are more confident about using this technology. It is expected that one day Big Data analysis will enable to become regularized, universal auditing tools.

摘要 I
Abstract II
謝辭 III
目錄 IV
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 2
第三節 研究目的 4
第四節 研究流程 5
第二章 文獻探討 6
第一節 審計效率 6
一、審計效率的定義 6
二、如何衡量審計效率 7
三、如何提升審計效率 12
第二節 大數據 13
一、大數據與大數據技術的定義 13
二、大數據技術對於審計的影響 13
三、透過大數據技術來提升審計效率 17
四、使用大數據的ㄧ些問題 20
第三章 研究方法 23
第一節 決策實驗室分析法(Decision Making Trial and Evaluation Laboratory, DEMATEL) 23
第二節 分析網路程序法(Analytic Network Process, ANP) 27
第三節 決策實驗室分析法結合分析網路程序法 29
第四節 0-1目標規劃法(Zero-One Goal Programming, ZOGP) 29
第五節 研究架構 32
第四章 實證分析 34
第一節 DEMATEL分析 34
第二節 ANP分析 38
第三節 ZOGP法模擬大數據提升審計效率 38
第五章 研究結論與限制 50
參考文獻 52
附錄 59

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