数据挖掘技术在电子审计数据处理中的应用探讨

Application of Data Mining Technology in the Processing of Electronic Audit Data

信息化的发展对电子审计技术方法和质量管理都提出了更高的要求。电子审计数据在逻辑结构、形式和来源等方面均有别于传统审计数据,使得其证明力(能够用于审计证据)受到影响。数据挖掘技术的不同分析方法,如分类规则、聚类规则和关联规则等挖掘算法在电子审计数据处理中都可以有广泛应用,能明显提高审计数据的安全性和质量。

The proven ability （can be used to audit evidence）in electronic audit data is affected by the difference in the logical structure, form and sources of data between electronic and traditional audit data. Analysis methods of Data Mining, such as classification rules, clustering rules and association rules mining algorithm, can have a wide range of applications in electronic audit data processing, and significantly improve audit data security and quality.