Man-machine cooperation intelligent auditing analysis method for incomplete data

Abstract

The invention discloses a man-machine cooperation intelligent auditing analysis method for incomplete data, and belongs to a core method in a digital auditing process. The method mainly comprises eight steps which are respectively completed by auditing personnel and a computer and sequentially comprise the following steps: constructing an auditing knowledge graph, integrating and preparing data, determining an auditing theme, generating an auditing model, generating a doubtful point list and calculating a compliance probability, confirming doubtful points and manually checking, additionally recording missing data or checking a conclusion and generating an auditing manuscript. According to the method, the limitation that the auditing cannot be carried out for incomplete data in the existing digital auditing technology is broken through, the compliance probability of the auditing point can be calculated through the current existing data, and auditing personnel are helped to determine the importance of doubtful points. After the auditor completes data additional recording, the auditing model can perform a new round of fuzzy matching and output a result, a progressive iteration type auditing point study and judgment process is formed, powerful reference is provided for the auditor to quickly identify and position problem points, and the auditor is assisted in performing compliance check.

Description

technical field [0001] The invention belongs to the field of digital auditing, and in particular relates to a man-machine collaborative intelligent audit analysis method for incomplete data. Background technique [0002] Internal audit is an important part of the audit supervision system and an important force to promote the realization of full audit coverage. The intelligent audit analysis platform relies on the internal audit department of the unit. Under the background of digital transformation, the starting point is to promote the full coverage of audit, and the goal is to realize the value-added value of internal audit. Explore the practical experience of digital transformation (References: Zhang Genyin, Qian Liping. Five measures to explore the digital transformation of internal audit [J]. China Internal Audit, 2021 (06): 45-47.). The traditional audit process mainly includes drawing up audit plans, data preparation, implementing audit procedures, summarizing the prob...

AI Technical Summary

Problems solved by technology

However, traditional digital auditing cannot cover the entire process of the project, and cannot effectively audit incomplete data. When the business data is not connected thoroughly, some audit procedures will not be executed, which will ultimately affect the quality of project audit.

At the same time, many audit tasks still need to be implemented on site, the audit efficiency and cost are low, and the audit supervision system that cannot meet the new audit requirements

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