Author_Institution :
Bus. Sch., Shandong Jianzhu Univ., Jinan, China
Abstract :
Data mining is a new type of information processing technology. The use of data mining technology in online audit will improve the auditing efficiency and auditing quality, reduce the audit risk, and can provides new powerful weapons for anti-fraud of auditors. Data mining process in online audit includs: auditors putting forward demand, data preparation, data mining and result analysis. The basic applications of data mining technology in online audit include outlier detection, statistical analysis, association analysis, and decision tree method, etc. Common outlier detection method can be divided into: method based on statistics, method based on distance and method based on deviation. In order to improve the efficiency of data mining in online audit, the audit data sources are needed to be further regulated and perfected, and the data auditing technology and professional audit ability of audotors are needed to be improved.
Keywords :
auditing; data mining; decision trees; fraud; government data processing; security of data; statistical analysis; China; association analysis; audit risk reduction; auditing efficiency improvement; auditing quality improvement; auditing technology; computer network communication technology; customs office; data mining technology; data preparation; decision tree method; deviation; financial institutions; forward demand; government auditees; government departments; information processing technology; informatization level; online audit; outlier detection method; professional audit ability; public finance governments; result analysis; statistical analysis; tax governments; Analytical models; Biological system modeling; Business; Data mining; Data models; Decision trees; Statistical analysis; association analysis; data mining; decision tree method; online audit; outlier detection; statistical analysis;
