於現今企業資訊系統普及的環境下，營運風險與資訊科技風險的持續升高，使得電腦輔助稽核技術持續受到重視。然而，在電腦稽核的執行上其主要的運作瓶頸在於：資料擷取的困難。其主要原因在於查核目的與電子資料的對映關係過於複雜，導致稽核人員經常無法順利擷取查核所需的資料，使得稽核人員卻步而不敢使用電腦輔助稽核技術。故如何應用稽核人員既有的稽核概念，使其能夠簡便地擷取所需的資料，讓稽核人員更能專注於風險評估與查核結果分析，為目前急需解決的電腦稽核重要議題。本研究提出一個以稽核本體知識為基礎的語意稽核系統架構，以REA模型為基礎，並加上稽核本體知識相關的控制規則。接著利用本體工程方法根據企業的交易循環和控制項目，用以建立稽核本體知識中的稽核項目與查核規則。最後，則以稽核本體知識為基礎設計了一個語意稽核系統架構與操作雛型，藉由稽核本體知識與受查者資料庫的連結，使稽核人員得以快速地映對至查核所需的資料，且可類推查核相似的稽核項目，提昇稽核人員的查核效率，進而降低查核成本。

Now a days, as the use of information systems is getting popular in organizations, operational risk and IT risk continues to rise, making computer-assisted auditing techniques continue to be taken seriously. However, the bottleneck in implementation of computer auditing is: data acquisition phase. The main reason is the complexity of data mapping between audit objectives and electronic databases, resulting in auditors often cannot successfully retrieve necessary data. This problem makes the auditors discourage use of computer-assisted auditing techniques. Therefore, how to apply the existed concepts of auditors and make auditors easily retrieve the necessary data, so that the auditors can focus on risk assessment and analysis results, has become an important issue that urgently needed to resolve in computer audit area.This research proposes an ontology-based semantic audit system framework, which extends the REA model by adding business control rules related with auditing ontology. We try to build the auditing ontology by following the ontology engineering methodology. Then we base on the auditing ontology to develop a semantic audit system frame work and systems interface prototypes. By integrating the auditing ontology and the source databases, the auditors can quickly find the data they needed, and can also make analogies to other similar audit items. This function can enhance the audit efficiency, and reduce audit cost.