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The application of data fusion technology in continuous auditing

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成果类型:
期刊论文
作者:
Ye, Huanzhuo;Ruan, Yang;Huang, Gulai;Wang, Yonghua
通讯作者:
Ye, H.(yehuanzhuo@hotmail.com)
作者机构:
[Ruan, Yang; Ye, Huanzhuo] Informatics Department, Zhongnan University of Economics and Law, China
[Wang, Yonghua] China Merchants Bank, Wuhan Branch, China
[Huang, Gulai] Enterprise Information Management, Huazhong Normal University, China
通讯机构:
[Ye, H.] I
Informatics Department, China
语种:
英文
关键词:
Continuous auditing;Data fusion;Evidence theory;Membership function
期刊:
Advances in Information Sciences and Services
ISSN:
1976-3700
年:
2011
卷:
3
期:
10
页码:
192-198
机构署名:
本校为其他机构
院系归属:
信息管理学院
摘要:
DS evidence theory, an important tool for the study of data fusion, can effectively reason uncertainty problems. For the audit evidence combination problems in continuous auditing, this paper presents the basic probability assignment function calculation based on the Gaussian fuzzy membership function and gives the decision rules of evidence combination results, of whic...

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