摘要
在当今信息时代,审计工作环境、审计工作对象、审计范围、审计线索等基本的审计要素都发生了巨大的变化,传统的审计工作方法已经不能适应这种变化的要求。提出了基于数据挖掘的审计系统,利用数据挖掘技术提高审计工作的效率和质量,降低审计风险。
The rapid development of information technology has brought about great changes in basic audit work,from audit environment to audit object,from audit range to audit trails.The traditional audit methods can not suitable for these changes.Audit system based on data mining has been presented in this paper.It is very effective to use data mining technique to improve audit quality and efficiency and better reduce audit risks.
出处
《长春工程学院学报(自然科学版)》
2011年第1期124-127,共4页
Journal of Changchun Institute of Technology:Natural Sciences Edition
基金
罗定职业技术学院科研项目(KY08017)