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Research and Implementation of Intelligent Financial Audit System Based on Data Mining

Published: 24 October 2024 Publication History

Abstract

In contemporary enterprise management, financial audits serve as a crucial mechanism to ensure financial transparency and compliance, amidst increasingly complex data processing requirements. This paper explores the research and implementation of an intelligent financial audit system based on data mining, aiming to enhance the efficiency and accuracy of the audit process. Initially, the paper introduces text mining technology in the context of intelligent auditing, elucidating how data mining techniques can extract valuable information from vast amounts of unstructured data. Subsequently, it provides a detailed account of the construction methods for audit analysis models, including the establishment of indicator systems and data preparation processes. This is further integrated with expert system knowledge to realize a comprehensive financial statement audit module. Finally, the paper proposes an intelligent analysis algorithm for accounting documents based on word co-occurrence and SOM neural networks. Experimental validations demonstrate the system's effectiveness and reliability in practical applications. The results indicate that this intelligent auditing system not only significantly improves audit efficiency but also effectively mitigates audit risks, showcasing substantial potential for widespread application.

References

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Vincent A, Junior M A, George T, et al. Institutional structures and strength of auditing and financial reporting standards in Africa [J]. Journal of Accounting in Emerging Economies, 2023, 13(5): 1000-1024.
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Xie Y, Li M. Financial Problems and Suggestions of Colleges and Universities after the Reform of the Government Accounting System [J]. Academic Journal of Business Management, 2023, 5(10):11.
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Iwan P, Urip S, Enggar D, et al. THE INFLUENCE OF INTERNAL AUDIT, RISK MANAGEMENT, WHISTLEBLOWING SYSTEM AND BIG DATA ANALYTICS ON THE FINANCIAL CRIME BEHAVIOR PREVENTION [J]. Cogent Economics Finance, 2022, 10(1):13-16.
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Beatriz B C, Serena S, Marco B. Public-sector Financial Management and E-government: The Role Played by Accounting Systems [J]. International Journal of Public Administration, 2022, 45(8):605-619.
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Tianheng X, Jianfang Z. Data-Driven Intelligent Risk System in the Process of Financial Audit [J]. Mathematical Problems in Engineering, 2022: 13-16.
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Hazaea A S, Zhu J. Internal audit system and financial corruption in public institutions: case study of Yemeni public telecommunication corporation [J]. International Journal of Business Excellence, 2022, 27(3):360-386.
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    CAIBDA '24: Proceedings of the 2024 4th International Conference on Artificial Intelligence, Big Data and Algorithms
    June 2024
    1206 pages
    ISBN:9798400710247
    DOI:10.1145/3690407
    Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than the author(s) must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected].

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    Association for Computing Machinery

    New York, NY, United States

    Publication History

    Published: 24 October 2024

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    Author Tags

    1. Data mining
    2. smart finance
    3. audit system
    4. research and implementation

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