| With the continuous development of reformation and opening to the outside world and the construction of the market economy in our country, each aspect of reformation in our country comes into a brand new step, the reformation of social security system is especially obvious in these aspects. It is very necessary to supervise and check up the social security system with the progressive process of it. The way of traditional handwork audit has been used for many years, but its efficiency is very low. With the large development of information technology in these years, the relevant computer application technology is used in the audit area, and it has a great effect on the audit area. The computer assistant audit has changed the object and the content of the original handwork audit, it puts forward new audit method and audit mode, it improves the efficiency of the audit.This paper is focused on upgrading the passive data audit of the computer assistant audit to the financial and the operational data to intelligent audit combining Social Security (Endowment Insurance) Network Audit System (N-SAS) project. The object in the real world must be expressed to the mode that the computer can accept if it wants to enter the computer system. Firstly, the knowledge representation in artificial intelligence is introduced, the methods of various knowledge representation and the advantages and disadvantages of them are introduced in detail. Secondly, the reasoning mode, the reasoning direction and the control strategy which are based on knowledge reasoning are researched on the basis of knowledge representation. Finally, combining the endowment insurance audit, three aspects of audit, one rank predication logic, production system and the frame knowledge, are picked up to do the corresponding knowledge representation to it and the questions of the knowledge representation are ratiocinated. An early time research is done about the implementation of the endowment insurance audit professional system. At last, the work of the knowledge representation and the reasoning of this paper is summarized. Some advice is provided about the research direction later on. |