基于关联规则和孤立点算法的审计证据获取研究

Research on Audit Evidence Acquisition Based on Association Rule and Outlier Algorithm

主要采用数据挖掘的方法进行审计证据的获取研究。使用关联规则获取规律性的审计证据,使用孤立点检测算法获取个别异常行为的审计数据。结果表明,该方法可以成功地应用到医院审计系统中。

This paper mainly uses the method of data mining to obtain the audit evidence.Using the association rules to obtain the regular audit evidence,the audit data of the individual abnormal behavior are obtained using the outlier detection algorithm.The results show that the method can be successfully applied to the hospital audit system.