基于Benford定律的大数据审计方法研究与实现
发布时间：2018-11-10 19:54
【摘要】：本文首先分析了常用的电子数据审计方法;然后结合开展大数据审计的需要以及Benford定律的特点,研究了基于Benford定律的大数据审计方法,分析了其原理;在此基础上,在自主研发的审计软件中实现了该方法,并结合案例分析了基于Benford定律的大数据审计方法的应用;最后,总结了该方法的优点。研究结果为今后开展大数据审计提供了技术方法与工具支持。
[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.
【作者单位】： 南京审计大学审计科学研究院;国家审计署驻上海特派员办事处;
【基金】：国家自然科学基金(71572080) 教育部人文社会科学研究规划基金(14YJAZH006) 江苏省“六大人才高峰”高层次人才项目(2014-XXRJ-015)
【分类号】：F239.1
，
本文编号：2323449
[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.
【作者单位】： 南京审计大学审计科学研究院;国家审计署驻上海特派员办事处;
【基金】：国家自然科学基金(71572080) 教育部人文社会科学研究规划基金(14YJAZH006) 江苏省“六大人才高峰”高层次人才项目(2014-XXRJ-015)
【分类号】：F239.1
，
本文编号：2323449
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