電腦輔助稽核程序分析與設計塑模工具之探討

鄭瑞文 ； 孫嘉明

《電腦稽核》 23期 (2011/01) Pp. 44-57

https://doi.org/10.30007/JICTA.201101.0004

摘要

多數企業已採用複雜的資訊系統用以協助企業流程活動，對於稽核工作帶來重大的影響，導致企業採用電腦輔助稽核技術查核及監控內部控制有效性的需求大為增加。然而，為了有效運用電腦輔助稽核技術，目前仍然缺乏適用於電腦輔助稽核程序的塑模工具。故本研究目的為：以風險管理與稽核觀點，修訂原UML圖形以成為適合於稽核程序的塑模工具。
本研究採用三種UML圖形來輔助電腦稽核分析與設計程序。其中順序圖的時間順序概念適用於表達企業流程的次序，本研究並以註解方式表達控制點。另外，本研究設計之稽核類別圖可用於描述稽核過程中重要表單及欄位之間的關聯性，而稽核活動圖則可用以表達稽核邏輯與分析稽核程序，使其更為簡潔且易於瞭解。
最後，本研究透過問卷調查，分析確認專業人員（如資訊、審計或電腦稽核人員）對於本研究稽核分析圖形之易於瞭解性、易用性及使用效益上的認知。分析結果顯示，本研究稽核分析圖形對於電腦稽核程序的分析與維護具有正向的使用效益。

關鍵字

電腦輔助稽核技術 ； 統一塑模語言 ； 電腦稽核程序

並列摘要

Many enterprises have adopted sophisticated information systems for supporting their business process and following with great influence on internal audit departments. This situation increases the need for adopting CAATTs to review and monitor internal control systems more effectively. However, it is difficult to utilize CAATTs without an appropriate modeling tool for analyzing computer-aided audit procedures. The research objectives of this study are: To identify and extend the current business process modeling notations based on risk assessments and auditing perspectives, and to apply them as the modeling methods for control processes and audit activities.
We adopt three UML diagrams for analyzing auditing procedures. The sequence diagram, which focuses on time order, is suitable for describing business control processes. Especially, we emphasize the usage of notation to indicate the control points. The audit class diagram is used to describe the relationships of fields and tables for each audit issue. In addition, by using the activity diagram, which identifies main auditing steps, the logic and analysis of audit procedures would be more concise for reading and easily understanding.
In addition, questionnaire survey is adopted to confirm the ease to understand, ease to use, and benefits of applying our modeling tools for auditors, IS staffs and IT auditors. The result indicates that these modeling tools have positive impacts on the design and maintenance activities of computer-aided audit programs.

並列關鍵字

CAATTs ； Unified Modeling Language ； Computer Audit Procedures