摘要
机器学习是人工智能的核心,将其应用于企业审计中,提升企业审计智能化水平。研究从用户、内部业务流程、学习和成长、财务4个角度构建了审计智能化评价指标,并采用经典机器学习算法支持向量机建立企业智能化审计评价模型。为提升支持向量机模型性能,采用回溯搜索优化算法对支持向量机核函数进行优化,将构建的模型与GA-SVM、PSO-SVM进行对比。结果表明:BSA-SVM模型的分类识别准确率最高为94.5%,同时迭代时间最短为36.28 s。
Machine learning is the core of artificial intelligence,and it can be applied to the audit of enterprises to improve the level of enterprise audit intelligence.In this paper,intelligent audit evaluation indicators were con⁃structed from four perspectives:users,internal business processes,learning and growth,and finance,perspec⁃tives of users,internal business processes,learning and growth,and finance,then classical machine learning algo⁃rithm was used to support vector machines to establish an intelligent audit evaluation model for power enterprises.In order to improve the performance of the support vector machine model,a backtracking search optimization algo⁃rithm was used to optimize the kernel function of the support vector machine,and the constructed model was com⁃pared with GA-SVM and PSO-SVM.Results showed that the classification recognition accuracy of the BSA-SVM model is the highest 94.5%,and the shortest iteration time is 36.28.
作者
蔡玲嘉
CAI Lingjia(Audit Center of Guangdong Power Grid Co.,LTD.,Guangzhou 510060,China)
出处
《粘接》
CAS
2023年第5期139-142,共4页
Adhesion
关键词
支持向量机
回溯搜索优化算法
智能化审计
技术
建模
support vector machine
backtracking search optimization algorithm
intelligent audit