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The Development and Research of Audit Sampling Systems on the Basis of Data Mining Technology

Author: TangXiaoChao
Tutor: BaoKeJin
School: Jiangsu University
Course: Computer Applications
Keywords: Data Mining Clustering Association rules Audit Audit Sampling Stratified sampling
CLC: TP311.52
Type: Master's thesis
Year: 2010
Downloads: 241
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Abstract


With the increasing popularity of computer technology, it replaces is also self-evident superiority of manual accounting, computerized accounting and business data electronically in many units began widely used. The unit being audited financial and operational data, daily sampling audit is the audit work carried out on the basis, as data information, and how large, chaotic mass data found potentially useful information becomes of crucial importance. Therefore, how these vast amounts of data to find a really valuable thing, for the auditors to provide clues to find the problem and the basis for many current auditing organs become an urgent problem to be solved. In this paper, involved in research and development of audit sampling system is described in detail, and through data mining technology to analyze audit stratified sampling technique to upgrade to a new area. The main research contents include: 1. Related to data mining concepts and surveyed in detail, and relevant content as well as audit sampling audit sampling system in the domestic and international development status, and data mining technology in audit sampling system meaning to do the analysis. Secondly, audit sampling system needed to develop clustering and association rules related technologies introduced in detail, combined with audit sampling system development, introduction of data mining technology in the audit sampling process and the impact of the implementation. (2) Through the analysis of the data mining process, combined with audit sampling system data mining application actually, an improved CRISP-DM Data Mining model. Then on audit sampling system design using AJAX technology improvements introduced MVC mode, which is used to create a framework for the use of EXTJS with the background technology-independent front-end user interface; through EXTJS can be more convenient and faster to complete the work of the view layer; through AJAX can minimizes redundant requests, reduce the burden on the server, update the page without refreshing and reducing mental and actual user waiting time. 3 proposed by the authors based on optimizing the use of K-means algorithm on the traditional audit of stratified sampling algorithm is improved, to ensure representativeness of sample data hierarchy under the premise of audit sampling not only reduces the number of samples, but also improves the Audit Sampling accuracy. Aprioir correlation analysis model using the audited entity associated sampling data analysis to identify the economic responsibility auditing and fixed asset investment in high-risk audit audit projects for the selection of key audit object audit staff to provide useful information to improve audit quality.

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CLC: > Industrial Technology > Automation technology,computer technology > Computing technology,computer technology > Computer software > Program design,software engineering > Software Engineering > Software Development
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