云会计环境下基于软件测试技术的AIS审计
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摘要
软件测试是一种能够对软件各方面性能进行有效测评的方法,在云会计信息系统(AIS)审计中引入软件测试能够帮助测试人员对AIS进行评价。阐述了云会计环境下软件测试自动化的内涵以及与穿行测试的相似点,在此基础上将软件测试自动化的方法引入云会计AIS审计中,构建了AIS审计框架并对其中的AIS审计指南、AIS审计流程和基于软件测试技术的AIS方法进行了剖析,同时以费用报销系统审计为例构建了半马尔科夫链模型,并参考神经网络算法实现软件测试自动化以完成审计。
Software testing is a kind of method that can evaluate the performance of all kinds of software effectively.The use of software testing in the cloud accounting can help testers evaluate the AIS. This paper expounds the connotation of software testing automation in cloud accounting environment and the similarities between software testing and walk-through testing. On this basis,the method of software test automation has been introduced into the AIS audit of cloud accounting. AIS audit framework was constructed which contains the AIS audit guide,AIS audit process and the AIS method based on the software testing technology. Taking the expense claim system audit as an example,the semi Markov chain model was constructed,then referencing the neural network algorithm to complete software testing automation.
Software testing is a kind of method that can evaluate the performance of all kinds of software effectively.The use of software testing in the cloud accounting can help testers evaluate the AIS. This paper expounds the connotation of software testing automation in cloud accounting environment and the similarities between software testing and walk-through testing. On this basis,the method of software test automation has been introduced into the AIS audit of cloud accounting. AIS audit framework was constructed which contains the AIS audit guide,AIS audit process and the AIS method based on the software testing technology. Taking the expense claim system audit as an example,the semi Markov chain model was constructed,then referencing the neural network algorithm to complete software testing automation.
引文
[1]程平,李宁.云会计下基于COBIT标准的AIS审计实施研究[J].中国注册会计师,2015(9):91-96.
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[8]聂鹏,耿技,秦志光.软件测试用例自动生成算法综述[J].计算机应用研究,2012(2):401-413.
[2]王娜.会计信息系统审计现状及治理策略[J].中国内部审计,2014(12):66-68.
[3]史振生,张爱芹.会计信息系统建设中的风险控制与防范——基于外部监管及信息系统审计视角[J].财务与会计,2008(1):51-53.
[4]孙立辉.会计信息系统审计中内部控制评价的步骤[J].中国注册会计师,2010(11):81-83.
[5]吴克森,杨荣本.基于数据库建设与运用的会计信息系统审计[J].财会通讯,2011(16):123-124.
[6]王伟军,姜毅,刘蕤,Kari Smolander.云计算环境下软件测试研究进展[J].现代图书情报技术,2012(11):3-9.
[7]程平,温艳好.基于云会计的AIS可信性层次结构模型[J].重庆理工大学学报:社会科学版,2014(2):24-31.
[8]聂鹏,耿技,秦志光.软件测试用例自动生成算法综述[J].计算机应用研究,2012(2):401-413.