有向循环图迷宫问题求解，普通迷宫问题要求找出从迷宫入口到出口的所有路径，而此次研究的主要内容是找出有向循环图中的回路（即容易造成流程死循环的地方），消除循环并找出死结点。与此同时，找出死结点后，其他顶点最终都能够到达迷宫的出口。在实际审计过程中的应用意义则为：确定审计工作在哪一个负责部门完成后，是无法继续向其他负责部门传递审计工作直到完成整个审计流程的。-Directed cyclic graph maze problem solving, general maze problem requires to find the entrance to the export from the maze of all the paths, but this study is to identify the main contents of the loop to loop graph (that is likely to cause death cycle process where) to eliminate the loop and find the knot points. At the same time, find the knot points, the other vertices are eventually able to reach the maze exit. In the real significance of the audit process was: to determine the audit department in charge after the completion of which it is impossible to transfer to other heads of departments to complete the audit until the audit process.