审计对象网络化分析及应用案例

Network Analysis of Audit Objects and Application Case

针对审计发现异常关系的迫切需求,论文引入社会网络分析以提高审计数据分析效果。论文主要介绍审计对象网络分析原理和常见分析方法,并以某银行审计的信贷担保为例,构建审计担保对象网络,应用社会网络分析方法发现信贷担保网络中的重要节点及可疑子群,说明社会网络分析对审计疑点发现的重要作用。

In view of the urgent need of discovering abnormal relationship in audit,this paper introduces social network analysis to improve the effect of audit data analysis.This paper mainly introduces the analysis principle of audit object network and common analysis methods,takes the credit guarantee audited by a bank as an example,constructs the audit guarantee object network,applies the social network analysis method to discover the important nodes and suspicious subgroups in the credit guarantee network,and explains the important role of social network analysis in the discovery of audit doubts.