The invention discloses an intelligent auditing method and
system based on a multi-
modal large model, and relates to the field of
artificial intelligence, and the method comprises the following steps: a field adaptive model is constructed by injecting financial and accounting field corpora into an LLaMA-3 architecture, accounting criteria, policies and regulations can be automatically analyzed,
executable auditing rules can be generated, the
system adopts a multi-channel structure, and the auditing efficiency is improved. According to the method, key entity extraction, logic relation identification and
ambiguity resolution are synchronously completed, the accuracy and robustness of rules are ensured, multi-source heterogeneous data are integrated by constructing a finance and accounting
knowledge graph, generated
SPARQL query is executed to realize automatic auditing testing, block chain anchoring rule hash and a three-dimensional evidence matrix are innovatively introduced, and the auditing efficiency is improved. And the traceable and non-tampering decision
traceability of the whole process is realized. According to the method, the auditing efficiency, the coverage and the
automation level are remarkably improved, the auditing risk is effectively avoided, and a highly credible solution is provided for intelligent auditing of man-
machine cooperation.