大数据环境下基于模糊匹配的审计方法

Fuzzy Matching-Based Audit Approaches in the Big Data Environment

随着大数据时代的到来,电子数据审计的研究与应用成为审计领域的热点问题。本文首先分析了大数据环境下开展电子数据审计的重要性以及电子数据审计的原理。在此基础上,针对大数据环境下电子数据审计的需要,提出了一种基于模糊匹配的审计方法,并分析了该方法的原理。最后,借助于自主研发的电子数据审计模拟实验室软件,以某税收数据审计为例,分析了该方法的应用。

Along with the age of big data, the research and application of audits using electronic data has become a hot issue. This article first analyses the importance of audits using electronic data in the big data environment and how it works. Then, it proposes a fuzzy matching-based audit approach and explains how it works to cater to the needs of audits using electronic data in the big data environment. Finally, with the aid of the independently developed software for audits using electronic data in simulation laboratories, it analyses the application of such an approach with an example of the audits using taxation data.