Research On The Construction Technology Of Audit Method System Based On Temporal Database

As the data base for audit business, the collected data must be able to reflect the historical state of audit object completely and correctly. Currently, audit business data exists two main problems: firstly, there is no connection between the historical data and current data, makes audit business date incomplete, which is the basis of the implement of audit methods, causes the audit result incomplete; secondly, if the data is updated, the new data will cover the historical data, once the update operation executed, historical data will be deleted and cannot be recovered. Moreover, the current audit methods cannot effectively use temporal attributes in the audit.The construction of audit method system based on temporal database is divided into two parts, audit data and audit method.In this thesis, we use the theory of temporal database to refactoring audit data content and the table structure in the relational database. By making use of the entity integrity constraints,regards the primary attribute and time attribute in the audit data table together as main properties of the new table, by using the technology of "combining table" , solve the problem of one entity only 1 record and data redundancy in the same relationship, which combines the historical data and current data. We use the theory of temporal database to extend the valid time dimension and transaction time dimension of the audit data table structure. The expansion of the valid time dimension is a solution for historical data be covered after updating. The expansion of transaction time dimension enables the auditor to grasp the data production time, provides help for tracking the result of the audit. And comparing the data executed by the same audit method between using the technology of "combining table" before and after, the results show that the temporal reconstruction audit data content can effectively combine the historical data and current data, work out a more complete audit results.On the basis of temporal reconstruction of the audit data, this thesis puts forward the treatment of time data types and WHERE clause, and combine the two methods, the audit approach tense reconstruction algorithm is proposed, the algorithm makes a more comprehensive and effective use of temporal attributes in audit work, under the condition of not change the original semantics, makes the audit results more accurate. The algorithm was applied to the existing audit method, audit after a tense refactoring method was verified correctly, not change the original audit objective and meet the auditor's needs that pay attention to time attribute.