交易系統清楚且完整的稽核軌跡或審計軌跡(Audit Trails)對於稽核、管理與控 制皆非常重要。在人工作業的環境裡，交易活動所產生的資料都記載於文件與帳簿上，稽核 軌跡是由一組文件憑證、帳簿與報表上的參照編號(Reference Codes)所構成，整個交易處理 軌跡都可用肉眼在文件與帳簿上查看。但在電腦化作業的環境下，稽核軌跡不但無法用肉眼 直接在電子形式的資料庫裡查對，而且也因為資料庫設計原理的特性，而使得其更為模糊不 清。本研究發現反函數的理論，可以用來建立兩組資料集元素間一對一的映射關係，而得到 兩組資料集間雙向的資料轉換軌跡。利用反函數一對一的映射特性，本研究提出一個OTO資 料集模式，來連結關連式資料庫裡相關Table間的關係，以做為交易系統稽核軌跡建構之依 據。

　　　　　The clear and complete audit trails of a transaction system are important to auditing, management and control. In the environment of manual operation, the data created during the transaction process are all written down on papers and account books, in other words, the audit trails are composed of a group of reference codes on the original documents, books and reports. Hence, all the processing trails are visible and checkable. However, after the data processing environment has been changed from manual operation to computerized operation, the audit trails have become not only invisible due to the electronic data, but also more ambiguous due to the special characteristics of database design principle. This research proposes that the one-to-one mapping relation of the elements of two sets of data can be built upon the theory of inverse function; and from this relation, we can get, thus, the two-way transformation trails from these two sets of data. By using the one-to-one mapping characteristics of inverse functions, this research presents an OTO data set model to build a relation among related tables in the relational database. The OTO data set model will function as the basis for audit trails construction of transaction systems in the environment of information technology.