Analysis of Audit Informatization and Its Framework Based on Data Mining Technology

Abstract

In recent years, the trend of data sea quantification of audited entities has become very obvious. This puts forward new requirements for computer audit technology. How to find more valuable audit information from the massive computer data has become a new problem. In this case, data mining technology has been tentatively introduced into computer auditing. Data mining refers to the technique of extracting hidden, previously unknown and potentially useful knowledge from a large amount of data. Using the advantages of data mining technology, some knowledge beyond the audit experience can be found, which is a useful supplement to the current computer audit method. This article first introduces the definition, objects and other related concepts of computer auditing, as well as the development and current situation of computer auditing in my country, and then focuses on the core of computer auditing-computer auditing methods. By analyzing the deficiencies of commonly used computer auditing methods, here Based on the application of data mining technology in audit practice, it puts forward realistic requirements and points out that as a process of knowledge discovery, the important value of data mining technology in auditing is mainly reflected in the construction of audit analysis models. A prerequisite for building an audit analysis model is to have a clear audit idea. The knowledge formed by data mining technology can form an accurate audit idea through interpretation and evaluation, and it is not affected by the subjective factors of the auditor in this process. Therefore, auditors can often find some problems that are difficult to detect with traditional methods, and at the same time ensure the correctness. This is also the most valuable part of data mining. Then, the general process of computer auditing is listed, and the international the general CRISP-DM method combines the actual audit situation to summarize the new process and new thinking framework of computer audit based on data mining technology.