Financial account rule base based automatic online auditing method and system

Abstract

The invention discloses a financial subject rule base based automatic online auditing method. The method comprises: acquiring and preprocessing auditing financial data; establishing a single-account detection rule base, and selecting or setting a detection model for detecting a single account; if an associative model exists among the accounts, establishing a multi-account detection rule base, selecting or setting a detection model for associatively detecting multi-account financial data; and generating an auditing detection report according to a single-account detection result and a multi-account detection result. According to the method, a data source is acquired and mined, vertical and horizontal comparative analysis and associative detection analysis are performed, and finally analytic results of the vertical and horizontal comparative analysis and the associative detection analysis serve as comprehensive comments and are reflected in the form of the auditing detection report, thereby facilitating auditors to discover and check auditing doubtful points. The technical problems of tedious auditing process, high repeatability, low efficiency, high omission risk and no solidification of auditing process experience in an existing database retrieval technology based manual auditing mode are well solved.

Description

technical field [0001] The invention relates to the field of automatic auditing, in particular to an automatic online auditing method and system based on a financial subject rule base. Background technique [0002] Today's audit work is mostly based on database for data query, retrieval and comparative analysis. Since financial data are generally stored in local databases after collection, auditors need to combine audit experience to set audit rules and search the database to determine Whether there are audit doubts, so as to find audit clues, and conduct further extended audits to confirm and verify suspicious situations. [0003] However, auditors need to repeatedly input database query statements every time they search, and then compare and analyze the obtained retrieval structures. Since the audit data often contains multi-dimensional information of multiple units and subjects, it is difficult to cover all the data through manual query and analysis of the database and f...

AI Technical Summary

Problems solved by technology

[0005] The purpose of the present invention is to provide an automatic online audit method and system based on the financial subject rule base, aiming at solving the problems of cumbersome audit process, high repeatability, low efficiency, and high risk of omission in the existing manual audit method based on database retrieval technology , The experience of the audit process has not been solidified technical problems

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