Research On Gold-Audit Program With Artificial Intelligence Methods

With the rapid development of information technology, the global informationalization is imminent. High-tech achievements in the economic field are emerging one after another. It brings pressure and driving force to audit Information system. On the basis of artificial intelligence and audit, the thesis employs empirical study and academic analysis to study the Golden-Audit program, and designs the General System of Intelligence Audit, Intelligent Evaluating System of Internal Control, Qualitative Simulation in internal control. The major research work and achievements are as follows.The computing auditing and artificial intelligence methods are combined to deal with audit problems. Computing auditing is a new subject and audit technology in the information age. The framework for computing auditing is initially established, including auditee, audit operation model, audit basic fashion, audit new technology and so on in computing environment. It gives priorities to the transformation from computing auditing to intelligent audit system. The general structure of intelligent audit system is built, including conduct system on field work, on net, audit office system and information resource data. The investigation is made on the gathering and transformation of data, including intelligent gathering and transformation of data, and the system of the gathering and transformation of data is designed.The thesis proposes an artificial intelligent evaluation system for internal control. Firstly, the research gives a review of foreign and domestic internal control system. Secondly, we design a artificial intelligent evaluation system for internal control to analyze audit internal control problems. The analyses are focused on the design of system integral structure, knowledge base, database and reasoning mechanism which integrates internal control and qualitative simulation. By using the QSIM,the structure of intelligent evaluating system of internal control is designed based on the qualitative simulation. Meanwhile, the process and the functionalities of system are built with concept models. The transaction cycle of internal control is simplified and abstracted. The system module is decomposed and the qualitative reasoning modeled.The artificial neural network is applied to support auditing as an analytic tool to find the clue of problems. Firstly, we analyze the relationship between data mining, neural net and auditing. By referring to the applications of neural network, we find that the neural network is suitable for the analytical review process of audit. Secondly, we select BP as a tool to construct models of artificial neural network for identifying financial crises based on empirical data. We conduct an empirical study on the financial risk model of BP neural network and the rate paying audit model of SOM. The value-added tax is selected for experiments, which verifies the proposed model and its validity.