Data Mining Technology In The Research And Application Of Commodity Circulation Enterprise Management Audit

Commodity circulation enterprises in the process of continuing operations,managers need to enterprise performance,enterprise internal system and enterprise management decision-making scientifically rigorous evaluation,from the perspective of enterprise internal management of the management audit.Management audit work focused on the identification obstacles to enterprise management goal to achieve the main business of risk;Management audit report need to evaluate the status quo of the internal control,the improvement of the internal control measures are put forward.The development of the commodity circulation enterprise management audit work,the help enterprise constantly improve the internal management system.With mature commodity circulation enterprise informatization level,the electronic data gradually become one of the main object management audit,the auditors will face in the process of management audit data analysis in various types of data,different types of electronic business data;Traditional audit data analysis method can't completely meet the operation for the analysis of the massive electronic data processing audit work;Operational audit,therefore,need a new data analysis method to solve the practical problems,to meet the needs of the management audit work.In this paper,from the Angle of the audit method innovation,applying data mining technology in the circulation of commodities enterprise management audit work,the key research:(1)clustering algorithm for mining research in procurement management audit.Inquiry according to the attributes of purchasing business data clustering analysis,makes the auditors need to one by one to identify all the procurement business,but according to certain attributes to review analysis,improve the quality of management audit data samples,make the management audit work more targeted.(2)to detect outliers mining algorithm research in sales management audit.To explore,from all the sales data will not meet the normal business of selling regular sales data,and sales data of spun off to review in detail.(3)the time sequence mining algorithm research in sales management audit.Explore the use of the past sales data for sales forecast,and comparing with the actual sales data and predicted data and actual data is a big difference,thus to observe enterprise management benefit.Management audit data analysis system analysis and design,in order to improve the quality of mining data samples and facilitate the auditor mining analysis.Because from theauditees business system to collect more data in the fuzzy,noisy and incomplete,auditors need to collect business data preprocessing,make the data after pretreatment is more accord with the requirement of data mining,to ensure that the data mining result can reflect the internal law of business data.Point of this article innovation lies in combining data mining technology and management auditing theory,from the perspective of the audit data analysis method innovation,try to through data mining for large data processing ability,help auditors to quickly identify abnormal economic business,reduce the auditors review individually pressure on all the economic business.In this article for the data mining technology research in the commodity circulation enterprise management audit,this article found that the clustering analysis,to detect outliers and time sequence mining algorithm plays an important role in the management audit data analysis,enhances the working efficiency of the audit data analysis,provide the auditor with new audit data analysis method.