Petri Nets工作流及其在审计管理中的应用

【作者】 刘志磊；

【导师】 潘维民；

【作者基本信息】 北京邮电大学 ， 计算机科学与技术， 2008， 硕士

【摘要】 审计是商业银行风险防范的最后一道防线。随着我国进入WTO,商业银行在经营过程中面临的风险也越来越大。做好内部审计防范经营风险,成为商业银行工作的重中之重。审计管理系统是审计部门的业务支撑系统。审计管理是商业银行规范审计过程、降低风险、保障银行平稳发展的必要手段。商业银行内部审计不同于外部审计过程,其流程随着银行的发展不断变化,甚至其审计流程根据项目类型和行业不同而不同。从而对商业银行内部审计管理系统来说,在灵活性、可定制性等方面提出了更高的要求。同时随着风险监管力度的加强,审计的频度也不断增加。为了保障多个流程或者同一个流程的多个实例的平稳运行,对审计系统可靠性能提出了更高的要求。Petri Nets工作流是当今的一个研究热点。Petri Nets在工作流应用中解决了语义描述、图形化表示、模型验证、复杂流程设计、工作流并发调度等工作流技术中的难点。商业银行审计管理项目有着业务流程变化频繁,流程复杂的特性。传统的工作流技术无法证明审计业务流程的可靠性。Petri Nets模型在工作流建模过程中,通过对Petri Nets有界性和活性验证,证明了工作流的可靠性。本文将PetriNets工作流应用于审计管理系统中,做了以下有意义的尝试:1.研究了银行审计业务,并据此设计了银行审计管理业务流程;2.基于银行审计管理业务流程,设计了Petri Nets模型;3.基于Petri Nets模型证明了业务流程的有界性和活性,确保其可靠性;4.设计并实现了基于工作流的审计管理系统。本文所设计的审计管理系统,已经在某商业银行审计管理平台系统的实际项目中得到了应用,并取得了较好的应用效果。更多还原

【Abstract】 Audit is one of the most important risk-preventing jobs in commercial banks and the last gate keeping away from risk. Operations of commercial banks are getting harder because the risk has been rising since China entered the World Trade Organization. So how to enhance the efficiency and the qualities of audit becomes key job for commercial banks. Audit management platform which is responsible for audit department to support the audit becomes very necessary to form the processes of audit, to reduce the risk of fraud, to ensure the stable development in commercial banks.Internal audit is different from external audit in commercial banks. The process is keeping change with the development, even with the different audit programs in one commercial bank. Thus for audit management platform, how to enhance the flexibility becomes the key problem. Besides the force of risk-controlling becomes stronger and the frequency of audit gets high, which give the audit management a new big challenge. Audit management is required to keep stable under multi-process and has the ability to dispatch different processes effectively.Petri Nets are a very popular in field of workflow management. Pentri Nets are an established tool for modeling and analyzing processes. It can be used as a graphical design language for the specification of complex workflows. On the other hand, Petri Nets theory provides for powerful analysis techniques which can be used to verify the correctness of workflow procedures.Changing frequently and complexity of audit process are hard to deal for audit management in commercial banks. Traditional workflow management cannot ensure the process of audit reliability. Petri Nets can validate the liveness and boundness, which can make sure the reliability of workflow. This paper uses Petri Nets in audit management platform system. The main jobs have been done are:1. Studies the audit operation of commercial banks. Based on this, designs the process of audit management;2. Based on the process of audit management, designs Petri Nets model;3. Based on the Petri Nets model and the method of analysis of Petri Nets, proves the Boundness and the Liveness of workflow;4. Designs and realizes audit management platform system based on workflow.The designed system of this paper has been used in audit management in commercial bank audit and was proved that it is necessary and can enhance the efficiency of audit management.更多还原