設計與實作花卉批發資訊分享熱線的整合型審計資訊系統

Abstract

本論文提出一套花卉批發資訊分享熱線的整合型審計資訊系統，其中花卉批發資訊分享熱線是由五個資料超市與一個資料倉儲組成。實質上，花卉批發資訊分享熱線的設計是用來解決台灣五條花卉供應鏈之間的資訊分享問題。同樣地在給定的指派下，使用者能夠從花卉批發資訊分享熱線中取出可讀取的花卉交易資料。然而，如何去監控使用者的行為就成為另一個具挑戰性的議題。為了解決此監控問題，建置整合型審計資訊系統包含四個主要的工作項目。第一，因為過去高雄花卉批發市場沒有資料儲存地方，因此必須新增一個資料超市。第二，此資料超市必須與其他四家現存資料超市整合成一個大型花卉資料倉儲。第三，審計的目的在於將資料從各資料超市及資料倉儲中取出並過濾到一個審計資料庫。第四，整合型審計資訊系統是一個由審計資料庫、網頁、瀏覽器所組成的三階層架構。這代表任何使用者皆能經由網際網路從審計資訊系統中取出審計資料。本研究結果顯示整合方法的合理性。

An integrated auditing information system has been proposed for the Flower Wholesale Information Sharing Hotline (Flower WISH) which consists of five data marts and a data warehouse. Essentially the Flower WISH has been designed for solving the information-sharing problem among five flower supply chains in Taiwan. Also, based on the assigned authorization, a user can retrieve her/his sanctioned flower transactional data from the Flower WISH. However, how to monitor the behavior of users becomes another challenge issue. In solving the monitoring problem, four major tasks are involved in the construction of the integrated auditing information system. First is to add a new data mart for Kaohsiung flower wholesale market because of no such a data archive before. Second the data mart was integrated with other four existed data marts into a larger flower data warehouse. Third the data for auditing purpose are retrieved and filtered from the data marts and the data warehouse into an auditing database. Fourth the integrated auditing information system is a three-tier architecture consisting of the auditing database, web pages, and browsers. It means any user can retrieve the auditing data from the integrated auditing information system through Internet. The research results show the feasibility of this integrated approach.