The Research Of Continuous Auditing Based On Data Mining Technology For W Large Chain Enterprise

The report of Internal Audit Informationization issued by China Internal Audit Association points out that the informationization of auditing objects makes it an inevitable choice to vigorously apply information technology in internal audit work.Internal audit urgently needs the aid of informationization dividends to promote the improvement of corporate governance,improve risk management and internal control capabilities,and give full play to the value-added effect of consultation.Users of internal auditing information require internal auditing to scientifically and rigorously evaluate the operation status,internal system and decision-making of enterprises,quickly identify the problems and potential risks in the process of operation and management of enterprises,and ensure that internal auditing plays a greater role in strategic realization.Continuous audit based on data mining technology is an application mode of information audit.Through data mining technology to complete the processing and analysis of audited data,find audit doubts from a large number of data,a continuous,comprehensive and automated audit method.It is suitable for the internal audit work of large chain enterprises.It can efficiently and comprehensively process and analyze business data,timely evaluate the operation and management of enterprises,and provide effective reference for managers' decision-making.Therefore,this paper will take this as the starting point of research.Firstly,this paper elaborates the theoretical basis of internal audit,continuous audit mode and data mining technology,and summarizes the advantages of applying continuous audit based on data mining technology to internal audit.Based on the above research,this paper takes W large chain enterprises as an example to carry out the continuous audit research based on data mining technology.After investigating the internal audit work of case enterprises,it is found that there are some problems,such as weak independence,weak timeliness and serious shortage of staffing.This paper puts forward the application of data mining based continuous audit in W enterprise internal audit to solve the above problems,and tries to build a data mining based continuous audit model.In the analysis of audit data,outlier detection algorithm is used to pre-process audited data,quickly distinguish valid data from abnormal data;association rules are used to analyze the potential relationship of data,and multi-dimensional audit benchmarks are established;time series algorithm is used to predict business trends of enterprises,comparative analysis is used to comprehensively review business data of enterprises,so as to help internal auditors quickly.Identify audit doubts and issue timely,effective and reliable audit opinions.In order to verify the feasibility and validity of the model,the data mining-based continuous auditing model is applied to the internal auditing of commodity promotional business in case enterprises,and the product promotional auditing module is developed by using Java Web development tools,which provides a reference for enterprises to build a continuous auditing system for internal auditing.