基于在线大数据挖掘和分散模型的审计内部控制系统构建

Ying Wang, Saisai Guo, Jingwen Wu, H. Wang
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引用次数: 1

摘要

本文构建了基于在线大数据挖掘和分散模型的审计内部控制系统。如何将这些新技术与内部控制相结合,是一个引人关注的课题。IT审计建立在信息系统的基础上,独立于信息系统本身。在企业中应用IT审计,可以为信息系统的安全提供保障,可以对投资进行客观的评价。本文将在线大数据挖掘与分布式模型相结合,构建了一个高效的系统。关联发现也称为数据链接。它利用相似函数,如欧几里得距离、编辑距离、余弦距离、Jeckard函数等,来建立数据实体之间的关联关系。考虑这些参数进行综合分析。
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Construction of Audit Internal Control System Based on Online Big Data Mining and Decentralized Model
Construction of the audit internal control system based on the online big data mining and decentralized model is done in this paper. How to integrate the novel technologies to internal control is the attracting task. IT audit is built on the information system and is independent of the information system itself. Application of the IT audit in enterprises can provide a guarantee for the security of the information system that can give an objective evaluation of the investment. This paper integrates the online big data mining and decentralized model to construct an efficient system. Association discovery is also called a data link. It uses similarity functions, such as the Euclidean distance, edit distance, cosine distance, Jeckard function, etc., to establish association relationships between data entities. These parameters are considered for comprehensive analysis.
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