基于数据血缘的审计证据追踪技术研究及应用.pdf

基于数据血缘的审计证据追踪技术研究及应用
摘 要
近年来，计算机技术在审计领域的应用越来越广泛，审计数据从被审单位向审计
单位进行迁移，审计人员针对被审数据执行方法得到审计疑点之后需要与被审单位进
行核实，这需要确定审计疑点是由哪些被审数据产生的。本文利用数据血缘技术完成
审计证据的追踪，以帮助审计人员找到产生审计疑点的原数据。
该数据追踪技术主要是在原 SQL 语句的基础上对其进行更改，利用原 SQL 语句
的筛选条件对其执行结果在相应表中的源信息进行查询。首先将 SQL 语句按其结构进
行分类，针对不同类型的 SQL 语句，分别给出了相应的源信息查询算法对查询结果的
源数据进行查找。该方法被应用在审计领域，在使用该方法成功查找到审计疑点在审
计数据库的源信息，即审计数据库审计证据后，根据联网社保审计的特点，给出了社
保原始数据追踪方法，找到审计疑点在社保数据库对应的源信息，即社保原始数据审
计证据。
该方法的正确性在审计领域得到了验证，它能有效地找到审计疑点所对应的审计
证据，为审计人员查询审计疑点所对应的源信息提供了技术支持，同时也可应用于各
领域以获取实验结果的源信息。

关键词：源信息；数据血缘；审计证据；逆向处理
哈尔滨工程大学硕士学位论文
Abstract
Recently, the computer technology is used on the field of audit widely. Data migrates
from the audited department to the auditing department. After the auditor executes the
specific audit method on the audit data, they should verify the data with the audited
department. It needs to know the data that produce the audit doubts. Data lineage
technology is used in this thesis to track the audit doubts to help the auditors find the source
data of the audit doubts.
The data tracing technology that introduced in this thesis could query the source data
of the executing results through modifying the original SQL statement according to the
query conditions of the SQL statement. We first classified the SQL statement according to
their different structures, and then we put forward different methods to querying the source
data. In this thesis we analyze the SQL statement of different structures, and give different
data tracing algorithms to resolve different problems. This technology is used on the field of
audit, and after querying the audit evidence of the audit doubts in the auditing data base, the
method of querying the audit audience in the social security database is gav