人工神经网络审计模型及在保险业中运用的探讨

A Discussion on the Artificial Neural Network Audit and its Application in Insurance Eenterprises

人工神经网络模型是替代传统审计方式的一个重要工具。本文介绍了神经网络的基本特征,介绍了国内外学者将人工神经网络技术应用于审计的有代表性的研究成果,同时,基于我国保险企业的财务数据进行了使用人工神经网络的测试,测试结果证明,人工神经网络用于保险企业的审计是可行的。

Artificial Neural Network is an important tool used to substitute traditional audit. This paper introduces the basic feature of Artificial Neural Network and research achievements obtained by oversea scholars in applying the technology in audit. This paper also, based on financial data of our insurance companies, carries on the test of Artificial Neural Network. Test result shows that it is possible to use Artificial Neural Network in insurance audit.