Study On Audit Object Network Analysis

With the rapid development of the global economy and the continuous improvement of information level,data from various industries increases rapidly and the value exploited from big data has received attention.Auditing wok,no matter government audit,folk audit or internal audit,faces enormous challenges.It has become an issue in research now how to give full play to supervisor function of audit and how to improve audit efficiency and effectiveness.Now,research idea and method of audit data analysis has been mature,which bases on query and statistics for financial and business structured data of audited entities.With the scope of audit supervision continuously expanding,the audit objects such as enterprises,individuals and government sectors are in variety and form complex relationships network including transaction relationship,tax relationship,investor relationship,and so on.Traditional audit approach has been difficult to adapt to the needs of society.In recent years,social network analysis provides new audit perspectives and methods and makes up for the deficiency of traditional auditing methods.The research finds the auditors basically analyze structured data rather than relational unstructured data like investment relationship data by combing fraud audit theory and audit data application,which could lead to missing important trails and cause the failure of the audit.Giving the shortcomings of traditional audit analysis methods,the paper expands the research perspective on audit object relational network level and applies social network analysis method to determine the relationship between the audit objects and builds an audit object network model,which can be analyzed qualitatively and quantitatively.In order to conform the trend of big data and the requirement of audit work,the paper,by applying social network analysis method to fraud audit and reviewing the relative literature,can rich the research results and improve the audit methods,thus to increase audit efficiency.