随机网络计划在审计中的应用

审计作为市场经济的自我约束机制,在经济发展中有着不可或缺的责任.本文利用随机网络技术进行分析,旨在设计出高效率的审计活动方案.首先,利用PERT技术建立了确定型的审计活动模型,在此基础上给出了时间—资源优化下的最优人员分配方案;其次,利用GERT技术建立了随机型的审计活动模型,引入矩母函数和梅森公式进行GERT解析求解求出所需的工期等指标,同时采用蒙特卡罗模拟求解验证解析求解的准确性,为审计活动的工期控制提供了理论依据.最后对于工作时间确定的GERT模型,结合PERT和GERT两种技术对其进行简化分析,从而得到了时间—资源优化下的最优人员分配方案.

Applications of GERT to Audit

As a self - restricting mechanism of market economy, audit is indispensable for economic development. Based on the random network technology, this paper is devoted to attain high efficiency devices for audit activity. Firstly, by making use of the GERT techniques and the time - resource optimization, we present an optimal arrange- ment of human resource allocation for the audit activity model of deterministic type. Secondly, we develop an audit activity model of random type via GERT. The moment generating function and the Mason formula are used to calculate the time. The Monte Carlo method is used to verify the analytical accuracy. It provides a theory scheme of time con- trol for audit activity projects. Finally, combining the techniques of PERT and GERT, we simplify the model of GERT in which time is determined and the optimal arrangement of human allocation under time - resource optimization is ac- cessible.