摘要
数据处理在计算机审计中非常重要。采用孤立点检测算法,根据预定义的规则自动从被审计数据中查找孤立点;判断检测出的孤立点是否可疑;通过对可疑孤立点进行审计专业判断,从而发现审计线索。与常用的计算机审计方法相比,该方法对行业知识的依赖较少,易发现被审计数据中的隐藏信息,并提高了审计效率。
Considering the importance of data processing in computer audit,a data processing method based on outlier detection is presented in this paper. This method uses outlier detection algorithm to find outliers automatically according to predefined rules. The doubtful oufliers are validated by using professional audit method so as to find the clues. Compared with the common computer audit methods, this method needs less business knowledge,yet it can easily indentify those hidden or unknown information so that the the audit efficiency can be improved.
出处
《商业研究》
北大核心
2006年第17期44-47,共4页
Commercial Research
基金
江苏省博士后科研资助计划项目
项目编号:0502023C
江苏省高校自然科学研究计划资助项目
项目编号:05KJB520054
国家863计划资助项目
项目编号:2003AA1Z2330
