基于数据挖掘和云计算的智能财务审计系统的研究与实现

Junhong Gao, Yuanxing Zhao, Xiu Wang
{"title":"基于数据挖掘和云计算的智能财务审计系统的研究与实现","authors":"Junhong Gao, Yuanxing Zhao, Xiu Wang","doi":"10.1145/3544109.3544340","DOIUrl":null,"url":null,"abstract":"The application and integration of mega data and cloud accounting technology not only changes the mode of enterprise accounting informatization construction, but also improves and promotes the traditional audit work. In the mega data environment, enterprise business processes are gradually increasing, and structured, unstructured and semi-structured data are becoming increasingly complex. It is difficult for a single financial data to effectively reflect the operational status of an enterprise, and it is urgent for auditing to comprehensively and thoroughly analyze the actual situation of an enterprise by comprehensively utilizing multiple data. Under the background of cloud computing as the foundation and mega data as the business engine, the content, mode and risk of traditional audit have changed, and an innovative model of \"cloud audit\" for mega data has emerged. This paper analyzes the impact of mega data and cloud accounting technology on audit from audit scope, audit data, audit risk, audit technology and auditors, establishes an audit implementation framework based on cloud accounting in mega data environment, and expounds the audit business development process under this framework.","PeriodicalId":187064,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Conference on Image Processing, Electronics and Computers","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Research and Implementation of Intelligent Financial Audit System Based on Data Mining and Cloud Computing\",\"authors\":\"Junhong Gao, Yuanxing Zhao, Xiu Wang\",\"doi\":\"10.1145/3544109.3544340\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The application and integration of mega data and cloud accounting technology not only changes the mode of enterprise accounting informatization construction, but also improves and promotes the traditional audit work. In the mega data environment, enterprise business processes are gradually increasing, and structured, unstructured and semi-structured data are becoming increasingly complex. It is difficult for a single financial data to effectively reflect the operational status of an enterprise, and it is urgent for auditing to comprehensively and thoroughly analyze the actual situation of an enterprise by comprehensively utilizing multiple data. Under the background of cloud computing as the foundation and mega data as the business engine, the content, mode and risk of traditional audit have changed, and an innovative model of \\\"cloud audit\\\" for mega data has emerged. This paper analyzes the impact of mega data and cloud accounting technology on audit from audit scope, audit data, audit risk, audit technology and auditors, establishes an audit implementation framework based on cloud accounting in mega data environment, and expounds the audit business development process under this framework.\",\"PeriodicalId\":187064,\"journal\":{\"name\":\"Proceedings of the 3rd Asia-Pacific Conference on Image Processing, Electronics and Computers\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-04-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of the 3rd Asia-Pacific Conference on Image Processing, Electronics and Computers\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1145/3544109.3544340\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 3rd Asia-Pacific Conference on Image Processing, Electronics and Computers","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1145/3544109.3544340","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

大数据和云会计技术的应用与融合,不仅改变了企业会计信息化建设的模式,也对传统的审计工作进行了改进和促进。在大数据环境下,企业业务流程逐渐增多,结构化、非结构化、半结构化数据日趋复杂。单一的财务数据很难有效地反映企业的经营状况,综合利用多种数据全面深入地分析企业的实际情况是审计工作的迫切需要。在以云计算为基础、大数据为业务引擎的背景下,传统审计的内容、模式和风险发生了变化,大数据“云审计”的创新模式应运而生。本文从审计范围、审计数据、审计风险、审计技术、审计人员等方面分析了大数据和云会计技术对审计的影响,建立了大数据环境下基于云会计的审计实施框架,并阐述了该框架下的审计业务发展过程。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
Research and Implementation of Intelligent Financial Audit System Based on Data Mining and Cloud Computing
The application and integration of mega data and cloud accounting technology not only changes the mode of enterprise accounting informatization construction, but also improves and promotes the traditional audit work. In the mega data environment, enterprise business processes are gradually increasing, and structured, unstructured and semi-structured data are becoming increasingly complex. It is difficult for a single financial data to effectively reflect the operational status of an enterprise, and it is urgent for auditing to comprehensively and thoroughly analyze the actual situation of an enterprise by comprehensively utilizing multiple data. Under the background of cloud computing as the foundation and mega data as the business engine, the content, mode and risk of traditional audit have changed, and an innovative model of "cloud audit" for mega data has emerged. This paper analyzes the impact of mega data and cloud accounting technology on audit from audit scope, audit data, audit risk, audit technology and auditors, establishes an audit implementation framework based on cloud accounting in mega data environment, and expounds the audit business development process under this framework.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
Data Mining Model of Internet of Things based on Blockchain Technology Study on the Absorption Capacity of Distribution Network with Distributed Power Supply Based on Improved AFSA Research on Early Warning System of Real Estate Financial Risk Based on Convolutional Neural Network Research on Natural Language Processing Problems Based on LSTM Algorithm Design of a Switchable Frequency Selective Surface Absorber / Reflector
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1