A Study on Auditing Data Mining

摘要：

A main reason for the societal and International pervasion of financial fraud is that the auditing techniques cannot adapt to the needs of development,and cannot effectively cope with the fraud informatization and specialization，which result in a low probability for the subject to be audited，and even a lower rate for the conduct be discovered through audit. Therefore，the technique of effective auditing data mining in a mass data environment and its application should be a major focus of research in computer audit.Data mining methods are the core of auditing data mining.Only those techniques that are helpful in finding failures or their regular patterns are convenient for auditing.Auditing data mining is the combination of the auditing and data mining processes.By combining the auditing processes and CRISP-DM(Cross Industry Standard Processing for Data Mining)，we could find out a justified process of auditing data mining.

关键词： Audit Data mining Auditing data mining

作者: Jia-jiang HU

作者单位: College of Economics and International Business and Management Taizhou University,Taizhou，P.R.C. 318000

会议类型: 国际会议

会议名称: The Second China Private Economy Innovation International Forum(第二届中国民营经济创新国际论坛)

会议地点: 浙江台州

会议语种:英文

页码: 648-651

在线出版日期: 2009-08-21（万方平台首次上网日期，不代表论文的发表时间）