摘要
随着大数据概念的深入及其分析应用技术的逐渐成熟,国家对审计信息化愈加重视。大数据环境下的可视化分析法具有直观、综合和清晰等特点,对于财务审计人员来说有很高的利用价值。本文以雷达图法分析财务舞弊审计特征,这种方法不仅可以降低使用者的工作量,还对观察舞弊公司财务报告中存在的相似特征或一定规律有着举足轻重的作用。监管者可以根据所提取出的财务舞弊审计特征来判别有可能发生财务报告舞弊行为的上市公司,这不但提高了实时监控的有效性,而且展现了对财务报告舞弊行为的预警作用。
With the development of the concept of big data and analytic technology,the country pays more and more attention to the audit informatization.Under the big data environment,Visual analysis method is intuitionistic,comprehensive and clear and,which has high use of value for auditors.In this paper,the characteristics of financial fraud audit are analyzed by radar chart method.This method can not only reduce the workload,but also plays an important role in observing the similar characteristics or certain laws in the financial reports of companies which cheated on accounting.Regulators can identify listed companies that are likely to engage in financial reporting fraud based on the extracted audit characteristics of financial fraud,which not only can improve the effectiveness of real-time monitoring,but also demonstrate the financial reporting fraud warning.
作者
刘语琦
陈耿
韩志耕
Liu Yuqi;Chen Geng;Han Zhigeng(Nanjing Audit University,Nanjing,Jiangsu 211815)
出处
《江苏商论》
2018年第12期76-79,共4页
Jiangsu Commercial Forum
基金
国家自然科学基金资助项目(71271117)
江苏省自然科学基金资助项目(BK20151460)
江苏省高校自然科学基金资助项目(16KJB520021)
江苏省公共工程审计重点实验室重点资助项目(GGSS2015-04)
