| Summary: | 碩士 === 國立雲林科技大學 === 會計系研究所 === 99 === Nowadays, as the use of information systems is getting popular in organizations, operational risk and IT risk continues to rise, making computer-assisted auditing techniques continue to be taken seriously. However, the bottleneck in implementation of computer auditing is: data acquisition phase. The main reason is the complexity of data mapping between audit objectives and electronic databases, resulting in auditors often cannot successfully retrieve necessary data. This problem makes the auditors discourage use of computer-assisted auditing techniques. Therefore, how to apply the existed concepts of auditors and make auditors easily retrieve the necessary data, so that the auditors can focus on risk assessment and analysis results, has become an important issue that urgently needed to resolve in computer audit area.
This research proposes an ontology-based semantic audit system framework, which extends the REA model by adding business control rules related with auditing ontology. We try to build the auditing ontology by following the ontology engineering methodology. Then we base on the auditing ontology to develop a semantic audit system framework and systems interface prototypes. By integrating the auditing ontology and the source databases, the auditors can quickly find the data they needed, and can also make analogies to other similar audit items. This function can enhance the audit efficiency, and reduce audit cost.
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