Apply Ontology Engineering Method to Build the Ontology Architecture of Auditing Procedures-Illustrated by Banking Companies

碩士 === 國立雲林科技大學 === 會計系 === 106 === In the era of the Big data where people frequently perform various Internet behaviors, protecting personal data security has become a topic of concern in today’s society. According to the provisions of the Financial Supervisory Commission in 2017, the banking...

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Main Authors: XIE, YUN-ZHEN, 謝昀臻
Other Authors: SUN, CHIA-MING
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/bh585s
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spelling ndltd-TW-106YUNT03850432019-05-16T00:30:17Z http://ndltd.ncl.edu.tw/handle/bh585s Apply Ontology Engineering Method to Build the Ontology Architecture of Auditing Procedures-Illustrated by Banking Companies 應用本體工程方法建置個資稽核程序本體架構 —以銀行機構為例 XIE, YUN-ZHEN 謝昀臻 碩士 國立雲林科技大學 會計系 106 In the era of the Big data where people frequently perform various Internet behaviors, protecting personal data security has become a topic of concern in today’s society. According to the provisions of the Financial Supervisory Commission in 2017, the banking industry should comply with Article (28)2 of the “Measures for the Implementation of Financial Controlling Companies and Banking Internal Control and Audit Systems, Protecting Personal Data and the Money-laundering as well as Terrorism-combating Mechanisms,” appointing certified public accountants to perform audits. Whether the accountant can fully understand the security defense measures and master the relevant knowledge of the audit procedures in a short period of time will be a key to the effective implementation of the audit. The research is based on design science, applying the ontology project construction method and using the Cmap Tools to build an ontology structure of auditing procedures. During the process of the project, this study went through the actual participation in the bank’s audit of Personal Information Protection Act, observed and indentified auditors in the implementation of the auditing process may use three types of audit procedures; Moreover, analyze the bank auditing by using ontology structure, in the end through interviews with relevant personnel who have experience in bank audits, to assess the validity and feasibility of the ontology structure built in this paper. After the interview evaluation, the following conclusions were drawn: First, this ontology structure is detailed and easy to understand. It provides specific and clear help for the implementation of the audit staff training. Second, The presentation of the ontology frameworks clearly indicates that the auditors should obtain the corresponding audit evidence complied with the regulations when performing the individual audit, and detail how the audit evidence of the abnormality should be determined as the key audit knowledge required by the auditor. Therefore, the ontology structure of the auditing procedures for the audit of Personal Information Protection Act invested by this institute can indeed improve the effectiveness of auditors. To sum up, it is suggested that large firms can use this ontology tools to build knowledge in the area of audits, so that effectively auditing operation performances can be achieved in the shortest possible time. SUN, CHIA-MING 孫嘉明 2018 學位論文 ; thesis 61 zh-TW
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description 碩士 === 國立雲林科技大學 === 會計系 === 106 === In the era of the Big data where people frequently perform various Internet behaviors, protecting personal data security has become a topic of concern in today’s society. According to the provisions of the Financial Supervisory Commission in 2017, the banking industry should comply with Article (28)2 of the “Measures for the Implementation of Financial Controlling Companies and Banking Internal Control and Audit Systems, Protecting Personal Data and the Money-laundering as well as Terrorism-combating Mechanisms,” appointing certified public accountants to perform audits. Whether the accountant can fully understand the security defense measures and master the relevant knowledge of the audit procedures in a short period of time will be a key to the effective implementation of the audit. The research is based on design science, applying the ontology project construction method and using the Cmap Tools to build an ontology structure of auditing procedures. During the process of the project, this study went through the actual participation in the bank’s audit of Personal Information Protection Act, observed and indentified auditors in the implementation of the auditing process may use three types of audit procedures; Moreover, analyze the bank auditing by using ontology structure, in the end through interviews with relevant personnel who have experience in bank audits, to assess the validity and feasibility of the ontology structure built in this paper. After the interview evaluation, the following conclusions were drawn: First, this ontology structure is detailed and easy to understand. It provides specific and clear help for the implementation of the audit staff training. Second, The presentation of the ontology frameworks clearly indicates that the auditors should obtain the corresponding audit evidence complied with the regulations when performing the individual audit, and detail how the audit evidence of the abnormality should be determined as the key audit knowledge required by the auditor. Therefore, the ontology structure of the auditing procedures for the audit of Personal Information Protection Act invested by this institute can indeed improve the effectiveness of auditors. To sum up, it is suggested that large firms can use this ontology tools to build knowledge in the area of audits, so that effectively auditing operation performances can be achieved in the shortest possible time.
author2 SUN, CHIA-MING
author_facet SUN, CHIA-MING
XIE, YUN-ZHEN
謝昀臻
author XIE, YUN-ZHEN
謝昀臻
spellingShingle XIE, YUN-ZHEN
謝昀臻
Apply Ontology Engineering Method to Build the Ontology Architecture of Auditing Procedures-Illustrated by Banking Companies
author_sort XIE, YUN-ZHEN
title Apply Ontology Engineering Method to Build the Ontology Architecture of Auditing Procedures-Illustrated by Banking Companies
title_short Apply Ontology Engineering Method to Build the Ontology Architecture of Auditing Procedures-Illustrated by Banking Companies
title_full Apply Ontology Engineering Method to Build the Ontology Architecture of Auditing Procedures-Illustrated by Banking Companies
title_fullStr Apply Ontology Engineering Method to Build the Ontology Architecture of Auditing Procedures-Illustrated by Banking Companies
title_full_unstemmed Apply Ontology Engineering Method to Build the Ontology Architecture of Auditing Procedures-Illustrated by Banking Companies
title_sort apply ontology engineering method to build the ontology architecture of auditing procedures-illustrated by banking companies
publishDate 2018
url http://ndltd.ncl.edu.tw/handle/bh585s
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