浅谈数据挖掘技术在信息系统审计中的实际运用（Application of data mining technology in information system audit）.docVIP

浅谈数据挖掘技术在信息系统审计中的实际运用（Application of data mining technology in information system audit） Application of data mining technology in information system audit [Abstract] this paper introduces four kinds of commonly used data mining technology in the audit, and probes into the application of the technology in the information system audit, focus on the data generated by the information system itself how to conduct data mining analysis, found that the audit doubts made an exploration and Research on data mining technology in the future, how to effectively use the the analysis of development strategy in information system audit. Key words: audit; information system audit; data mining With the rapid development and wide application of information technology, audit management, mode of management and accounting is undergoing significant changes, more and more dependent on the information system of high efficiency, complex and large, at the same time constitute accounting, the traditional management system to change. The raw data that auditors face is no longer just manual vouchers, books and reports, but the information system itself and a large amount of electronic data that is highly centralized. Information system audit, as a new auditing way under the information environment, is increasingly showing its important status. At present, one of the most difficult problems faced by information system audit is how to deal with the challenges of increasing data mass. The data here refers not only to the financial and business data of the audited units, but also to the data closely related to the information system itself, such as the log data, the progress of the system, the cost data, etc.. It is necessary to quickly and effectively discover the laws and characteristics contained in the large amount of data, dig out audit clues, expand audit results and reduce audit risk. To achieve this goal, data mining technology has become a golden key, which provides new ideas and methods fo