Research On The Continuous Auditing Improvement Of ZR Group Based On Data Mining

With the development of information technology,management is increasingly dependent on the information system to manage and control the enterprise,at the same time enterprises dealing with exponentially growing amounts of data,technology-driven innovation of audit methods,traditional audit mode changes,continuous auditing has become a new audit model of technology-driven,is the development of the audit should be the development of a future audit trends.At the same time,in the face of massive amounts of data,to continue to work effectively,it must have a high data processing capability,the current internal auditing data analysis methods are used in online analytical processing,and to find the clues from the data to obtain audit evidence,but needs the help of the data mining technology.This paper uses literature analysis method to summarize the domestic and foreign research status of continuous auditing,and then gives an overview of the continuous auditing from the aspects of the concept of continuous auditing,and the characteristics of continuous auditing,the content for enterprise application and implementation of continuous auditing system to provide the theoretical basis and theoretical basis of this paper also.In this paper,the application of continuous auditing of ZR group as the main line,the continuous auditing of the ZR Group's application status and improvement process to study.Firstly,combing the background of the implementation of the continuous auditing of ZR Group,refer to the realization of continuous auditing model,ZR group presented overview of the continuous auditing system based on expert experience,and sums ZR group continuous auditing system based on expert experience in audit costs and quality issues;Secondly,from the audit Knowledgebase to reduce the feasibility of audit costs and mining analysis to improve the feasibility of the audit quality of the two aspects of the ZR Group to conduct a detailed analysis of the continuous auditing;Thirdly,put forward the improvement scheme of ZR group of continuous auditing,that through building audit Knowledgebase to reduced audit cost as improved programme and based on data mining building continuous auditing system to improve audit quality as improved programme,and two case of continuous auditing application based on data mining is proposed,the application background and goal,case data preparation and algorithm selection,building data mining model,the results of the interpretation and application of a detailed introduction;Finally,the management improvement of ZR Group's continuous auditing improvement program is expounded in detail from the three aspects of reducing audit cost,improving audit quality and promoting value added of internal auditing.At the end of this paper,the contents and achievements of this paper are summarized,and some suggestions are put forward for the future development of ZR Group of continuous auditing.