Research And Realization On Technology About Optimization And Visualization Of Audition Plan

How to improve the ability of planning for audit stuff quickly,ensure audit plan effect of implementation and reduce the audit cost,those are becoming the top priority in the audit work.The traditional method to formulate auditing plans cannot offer visual description.Furthermore,that the audit resource allocation and time-cost allocation are often done manually by auditors through their subjective understanding,is more and more difficult to meet the demand of large-scale audit.Therefore,for the intuitive understanding of the audit plan,achieving efficient allocation of audit resources and audit cost optimal control,that carrying out technologies about optimization and visualization of audit plan,has important theory significance and practical value.According to the demand of optimization and visualization of audit plan,based on researching existing related achievements,focusing on solving audit process visualization modeling,resource allocation optimization and the audit cost optimal control problems,the main work and innovations of this article are as follows:(1)Because of the objective factors,the audit plans often differ from each other.And existing mainstream methods about plan modeling like Gantt chart model which is mainly for showing activities' /tasks' length,is mainly based on reflecting the properties of single activity/task,and is very difficult to adapt to needs for audit staff to observed activity preceding succeeding relations clearly.In the light of the above problem,this paper puts forward a kind of audit process modeling method based on Program Evaluation and Review Technique(PERT).This method abstracts activities into some nodes with their attributes,and uses arrow lines to connect nodes in order to represent the time relationship between activities.Practice show that,this method is easy to implemented,and can observe and analysis audit plans directly.(2)Because of limits on the total of resource,we need to ensure that the amount of using resource and supply of daily should be relatively small and stable.Now the methods of resource leveling optimization of plan mostly are based on Critical Path Method(CPM).But for the characteristic about that audit program has a large number of repeated linear activities,resource allocation optimization based on CPM is overly complex.Therefore,this paper puts forward a technology of audition resources allocation based on linear program(LSM)optimization technology.This technology solves resource allocation optimization via building integer programming mathematical model on acquiring minimum value of target function about resource usage's variance.Experiments show that,this technology can optimize resource allocation for audit plans from different scales with low cost.(3)For the audit cost optimal control considerations,we need to find the optimal time in which we have the minimum audit fee.At present,aiming at solving the time-cost problem,heuristic algorithm cannot guarantee to get the optimal solutions,and the mathematical programming method needs a large amount of computation to solve.For this reason,this article refers to the time-cost optimization model in project construction based on ant colony algorithm,and presents an optimization algorithm of audit time-cost based on ant colony algorithm.This algorithm uses the improved ant colony algorithm to let the time-cost optimization problem discredited into the traveling salesman problem,then to calculate the optimal time with the least cost.The test shows that,this algorithm can solve time-cost optimization problems effectively,and with a small amount of computation.Based on the study above,we design and implement an audit plan optimization and implementation of visual simulation system in this paper.The test shows that,this system can support the visualization of audit plan process and the solving of optimization of related problems,thus,can meet the demand of optimization and visualization of audit plan process.