Domain Knowledge Mapping Construction And Its Application In Financial Auditing

In recent years,the continuous innovation of science and technology in all walks of life has not only promoted the development of social economy,but also changed all aspects of society,and the changes in audit supervision are also prominent.General Secretary Xi Jinping clearly stated at the first meeting of the Central Audit Committee on May 23,2018 that it is necessary to adhere to the strong review of science and technology and strengthen the construction of information technology.With the development of the science and technology society,the future social and economic situation will also change.To quickly adapt to social development,we should focus on integrating science and technology into the audit work,improve the depth and breadth of the application of science and technology in audit institutions,and adopt science and technology.Incorporate into audit practice and integrate into audit management.As big data technology,knowledge map not only has the advantage of knowledge expression in the current big data environment,but also plays an important role in information retrieval,intelligent question answering,recommendation system and other applications,which can effectively solve the heavy task of auditing and auditing.The contradiction of insufficient strength.Exploring the changes and developments that knowledge mapping technology can bring to the auditing field has become the focus of this paper.The main research contents of this paper are as follows:(1)This paper first studies the construction method of the association relationship between financial indicators and business indicators,and designs and implements the semantic network corresponding to financial indicators and business indicators;(2)the system proposes machine-based learning.The module and process of financial audit knowledge map construction,design and implement the legal and regulatory knowledge map required for financial audit;(3)Visualize the semantic network between financial indicators and business indicators,as well as A university Based on the above results,the possible application of semantic network and knowledge map in financial audit is discussed.This paper theoretically proposes the construction method of semantic network between financial indicators and business indicators,and the construction method of financial audit regulations knowledge map.In practice,this paper takes the financial audit of A college as an example,and shows the results of the association between the financial indicators and business indicators of colleges and universities,the knowledge map of college financial auditing regulations and its application.The construction of the semantic network between financial indicators and business indicators can reveal the inherent degree of correlation between financial indicators and business indicators,and help to improve the effectiveness of financial audit based on business indicators.The construction of the knowledge chart of financial audit regulations can reveal the business logic relationship between financial accounting entities,organizational entities and auditing entities,which helps to improve the efficiency of auditors’ search and association comparison.