基于舞弊三角理论的GA-BP舞弊智能识别与大数据应用研究

Research on GA-BP Fraud Intelligent Recognition and Big Data Application Based on Fraud Triangle Theory

本文在回顾舞弊识别理论、指标和模型研究相关文献的基础上,以482个舞弊公司和非舞弊公司为研究样本,基于舞弊三角理论选取财务指标、财务增量指标和非财务指标构建综合指标体系,得到GA-BP舞弊识别模型。大数据技术下数据全面化、多维化的特点赋予审计对象,审计过程多元化、复杂化的特征,给审计工作带来新的挑战,将大数据技术和舞弊识别模型创新结合能赋予审计工作以新的生命力,为全面审计提供坚实的基础,提高审计质量和效率。

Based on a review of the literature on Fraud Identifi cation Theories,indicators and models,482 fraud fi rms and non-fraud fi rms were selected as the research samples.According to the Triangle Theory of Fraud,fi nancial index,fi nancial increment index and non-fi nancial index are selected to build a comprehensive index system.GA-BP Fraud Identifi cation Model is Fitted.Under the background of big data,comprehensive and multi-dimensional characteristics of data endow audit objects and audit processes with the characteristics of diversifi cation and complexity,which brings new challenges to audit.Innovative combination of big data technology and Fraud Detection Model can give new vitality to audit,provide a solid foundation for comprehensive audit,and improve the quality and effi ciency of audit.