Research On The Model Of Computer Assisted Audit Based Multi-agent System

Under the environment of global economic integration, Computer Assisted Audit (CAA) makes use of Internet-featured technology as the implement measure to change the operation mode of audit, and achieves in information sharing and knowledge innovation among each department of an enterprise. Current operation method of software or component encounters many problems such as low level abstract, passive process call, bad cooperation and coordination ability, and these mantic mismatches in the inter-operation, which affects the compaction and coherence of software or component coordination, and can not effectively support the quick construction of CAA information fundament. The introduction of Agent technology can help to settle those problems. But current Agent technology implies the coordination and coherence maintain in the description of Agent mental states, making it difficult to transparently describe the integrated architecture, not sufficient to support the integration of management information system needed in the business processes integration.This thesis studies Multi-Agent CAA (MA-CAA), with the emphases of resolving the collaboration of heterogeneous Agents in computer assisted audit, decreasing the complexity of Agent design, constructing information infrastructures with openness, reconstruct ability and extensibility. We use the following methods to realize our object:1. An OIL-based ontology is build to support Audit modeling and Agent communication terms definition. Ontology and knowledge base technology are used to build a knowledge base to describe a MAS, which is used to control the collaboration between Agents, making it easy for heterogeneous Agents to co-operate.2. This paper proposes an Agent-based CAA integration framework, which has two components: description models and Agent engine. The former uses six models to describe a MAS. Because the model description is in a highly abstract knowledge level and is easy to be modified, the CAA system open and extensible. Based on the description models, we design an Agent engine to support the cooperation problem-solving, so as to decrease the complex of Agent design, promote the business processes integration.Taking advantage of Multi-Agent technology to build CAA system will greatly improve the collaborative ability, integrity and the intelligent processing ability of the system, and preferably meet the requirement of carrying out Collaborative computer assisted audit activities. This paper puts forward and realizes the MA-CAA system, which is practically valuable and makes a necessary theory and practice preparation for further realizing complex computer assisted audit system.