大数据时代文本挖掘在审计领域中的应用研究

Research on the Application of Text Mining in the Field of Audit in the Era of Big Data

大数据时代下,互联网技术飞速发展,爆发式增长的文本数据已经成为审计领域必须面临的挑战。传统审计方法受制于人力、物力等因素,很难满足处理海量文本数据的审计工作需求,而文本数据除本身所描述的信息外,隐含其中的信息也越来越具有价值,因此,审计领域下文本挖掘成为现有学术研究的重点。本文在前人研究的基础上,将审计领域的审计三类需求与文本挖掘技术方法匹配,构建审计领域文本挖掘框架,在此基础上满足审计工作需要,丰富审计领域的文本挖掘研究。

In the era of big data,Internet technology is developing rapidly,and the explosive growth of text data has become a challenge that the audit field must face.Traditional audit methods are constrained by factors such as manpower,material resources,etc.,and it is difficult to meet the needs of auditing processing massive amounts of text data.In addition to the information described in the text data,the hidden information is also more and more valuable.Therefore,under the audit field Text mining has become the focus of existing academic research.Based on previous researches,this paper matches the three types of audit requirements in the field of auditing with text mining techniques and constructs a text mining framework in the field of auditing.On this basis,it meets the needs of auditing work and enriches the text mining research in the field of auditing.