2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、本科畢業(yè)論文（設(shè)計）外文翻譯外文題目OnDataReliabilityAssessmentinAccountingInfmationSystems外文出處InfmationSystemsResearchVol.16No.3September2005p.307–326外文作者JamesPetersRamayyaKrishnanDavidKaplan原文：原文：OnDataReliabilityAssessmentinAccountingI

2、nfmationSystemsAbstractTheneedtoensurereliabilityofdataininfmationsystemshaslongbeenrecognized.HoweverrecentaccountingscalsthesubsequentrequirementsenactedintheSarbanesOxleyActhavemadedatareliabilityassessmentofcriticali

3、mptancetoganizationsparticularlyfaccountingdata.Usingtheaccountingfunctionsofmanagementinfmationsystemsasacontextthispaperdevelopsaninterdisciplinaryapproachtodatareliabilityassessment.Ourwkbuildsontheliteratureinaccount

4、ingauditingwherereliabilityassessmenthasbeenatopicofstudyfanumberofyears.Whilefmalprobabilisticapproacheshavebeendevelopedinthisliteraturetheyarerarelyusedinpractice.Theresearchreptedinthispaperattemptstostrikeabalancebe

5、tweentheinfmalheuristicbasedapproachesusedbyauditsfmalprobabilisticreliabilityassessmentmethods.Wedevelopafmalprocessientedontologyofanaccountinginfmationsystemthatdefinesitscomponentssemanticconstraints.Weusetheontology

6、tospecifydatareliabilityassessmentrequirementsdevelopmathematicalmodelbaseddecisionsupptmethodstoimplementtheserequirements.Weprovidepreliminaryempiricalevidencethattheuseofourapproachimprovestheefficiencyeffectivenessof

7、reliabilityassessments.FinallygiventherecenttrendtowardInthispaperwedevelopafmalapproachtodatareliabilityassessmentmotivatedbyafieldstudyofamajinternationalaccountingfirm.Thefieldstudyfocusedondatareliabilityassessmentof

8、accountingfunctionsofmanagementinfmationsystems.“Accountingfunctions”areallinfmationcapturingprocessingactivitiesthatleadtothemaintenanceofgeneralledgeraccountbalancesinamanagementinfmationsystem(MIS)regardlessofwhethert

9、hosefunctionsareembeddedinanintegratedMISinafreestingaccountinginfmationsystem(AIS).2Generalledgeraccountbalancesarethecefinancialdatausedbyganizationstomakemanagerialdecisionstoreptthefinancialstatusofanganizationtoexte

10、rnalstakeholders.Thefieldstudyidentifiedimptantdecisionsupptrequirementsadatareliabilityassessmenttaskconsideredtobeimptanttoaudits—theprofessionalstaskedwithconductingdatareliabilityassessmentsofganizationalinfmationsys

11、tems.Theapproachwehavedevelopedconsistsof(a)anontologicalmetamodelthatpermitstherepresentationofkeyconceptsneededtoassessdatareliability(b)asetofalgithmsthatcanprocessinstancesoftheontologicalmodeltosupptdecisionmakingby

12、audits.Weprovidepreliminaryevidencethattheuseofthisapproachimprovestheeffectivenessofauditsengagedindatareliabilityassessment.2.TheKeyControlionProblem2.1.DeionoftheFieldStudyWeconductedafieldstudyinalargeinternationalac

13、countingfirmtoundersttheirdatareliabilityassessmentpractices.Thefieldstudyconsistedofextensiveinterviewswithsevenauditmanagersinthreedifferentofficesoftheauditfirm.Thefirmsdirectofauditresearchedthemanagerstointerviewbas

14、edontheirextensiveknowledgeexperiencewithAISreliabilityassessment.Allinterviewswiththeauditmanagerswererecdedtranscribedffurtheranalysis.Thepurposeoftheinterviewstheanalysisoftheircontentwastoidentifytheprocessauditsused

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