Research And Application Financial Fraud Detection Based On Online Auditing

Financial fraud has kept intruding,bringing serious harm to the development of both the society and economy,and has a trend towards more widespread and more difficult to detect.Auditing is an effective means of supervision,computer auditing is also used more to detect financial irregularities and fraud,but in current computer auditing,financial fraud detection and financial auditing are somehow inconvenient.Based on the auditing data center and online auditing application platform for a particular provincial auditing office,research and application of financial fraud detection is urgent and significant.In this thesis,financial audit systems are constructed according to the characteristics of the data center and online application platform,by reviewing relevant research literatures and selecting techniques comprehensively,in order to find out the audit suspect.Given different characteristics between administrative institutions and enterprises,besides common financial audit methods for both,the systems are constructed respectively from the relations of accounts in vouchers and from statistical data.The former mainly consists of universal SQL statements to microcosmicly screen out financial irregularities from account books,while the latter macroscopicly detects financial fraud from statistical data.The new approaches mainly aim at accounts which imply irregulations or come from means on financial fraud,meanwhile the approaches aim at more than one single voucher,instead of screening out a single voucher according to laws,regulations and accounting standards in the past.In addition,for some usual means for financial fraud,an algorithm is proposed to find related vouchers on accounts and amounts.In the latter part of the thesis,a framework based on model checking is proposed to validate the logical correctness of audit methods,and the opinion is put forward to correct audit methods according to the counterexamples.As demonstrated in experiments,the constructed auditing method systems are satisfactorily universal,and can screen out the financial irregularities and detect financial fraud suspect from the real financial data;the audit method validation can find out the imperfections in the audit methods,and give counterexamples to help correct audit methods,having achieved the preset goal.