發(fā)布時(shí)間：2018-11-10 19:54

【摘要】：本文首先分析了常用的電子數(shù)據(jù)審計(jì)方法;然后結(jié)合開展大數(shù)據(jù)審計(jì)的需要以及Benford定律的特點(diǎn),研究了基于Benford定律的大數(shù)據(jù)審計(jì)方法,分析了其原理;在此基礎(chǔ)上,在自主研發(fā)的審計(jì)軟件中實(shí)現(xiàn)了該方法,并結(jié)合案例分析了基于Benford定律的大數(shù)據(jù)審計(jì)方法的應(yīng)用;最后,總結(jié)了該方法的優(yōu)點(diǎn)。研究結(jié)果為今后開展大數(shù)據(jù)審計(jì)提供了技術(shù)方法與工具支持。
[Abstract]:In this paper, the common methods of electronic data audit are analyzed, and then according to the needs of big data audit and the characteristics of Benford's law, the paper studies the big data audit method based on Benford's law, and analyzes its principle. On this basis, this method is realized in the independently developed audit software, and the application of big data audit method based on Benford's law is analyzed with a case study. Finally, the advantages of this method are summarized. The research results provide technical method and tool support for carrying out big data audit in the future.
【作者單位】： 南京審計(jì)大學(xué)審計(jì)科學(xué)研究院;國(guó)家審計(jì)署駐上海特派員辦事處;
【基金】：國(guó)家自然科學(xué)基金(71572080) 教育部人文社會(huì)科學(xué)研究規(guī)劃基金(14YJAZH006) 江蘇省“六大人才高峰”高層次人才項(xiàng)目(2014-XXRJ-015)
【分類號(hào)】：F239.1
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本文編號(hào)：2323449