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Effect of Improved Association Algorithm on Mining and Recognition of Audit Data.

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Title: Effect of Improved Association Algorithm on Mining and Recognition of Audit Data.
Authors: Qiu, Putianyi1 (AUTHOR)
Source: Journal of Electrical & Computer Engineering. 6/10/2022, p1-9. 9p.
Subjects: Association rule mining, Computerized auditing, Audit trails, Databases, Information storage & retrieval systems, Thresholding algorithms
Abstract: Audit evidence is the proof material on which the auditors issue audit opinions and make relevant audit conclusions, and audit evidence in the era of big data presents new characteristics in terms of adequacy, relevance, and reliability. This paper combines the improved association algorithm to construct the audit data mining system to improve the data processing effect of the audit process. Moreover, this paper proposes a new dynamic threshold method, gives the calculation method of some important parameters in the algorithm, and presents the improved cell-based association algorithm flow. In addition, this paper discusses how the outlier algorithm is applied to the acquisition of audit evidence and the application scenarios in the audit system. The experimental research results show that the audit data mining system based on the improved association algorithm proposed in this paper has a good effect in the audit of accounting and financial data. [ABSTRACT FROM AUTHOR]
Copyright of Journal of Electrical & Computer Engineering is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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PubType: Academic Journal
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  Data: Effect of Improved Association Algorithm on Mining and Recognition of Audit Data.
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  Data: <searchLink fieldCode="AR" term="%22Qiu%2C+Putianyi%22">Qiu, Putianyi</searchLink><relatesTo>1</relatesTo> (AUTHOR)
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Electrical+%26+Computer+Engineering%22">Journal of Electrical & Computer Engineering</searchLink>. 6/10/2022, p1-9. 9p.
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  Data: <searchLink fieldCode="DE" term="%22Association+rule+mining%22">Association rule mining</searchLink><br /><searchLink fieldCode="DE" term="%22Computerized+auditing%22">Computerized auditing</searchLink><br /><searchLink fieldCode="DE" term="%22Audit+trails%22">Audit trails</searchLink><br /><searchLink fieldCode="DE" term="%22Databases%22">Databases</searchLink><br /><searchLink fieldCode="DE" term="%22Information+storage+%26+retrieval+systems%22">Information storage & retrieval systems</searchLink><br /><searchLink fieldCode="DE" term="%22Thresholding+algorithms%22">Thresholding algorithms</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: Audit evidence is the proof material on which the auditors issue audit opinions and make relevant audit conclusions, and audit evidence in the era of big data presents new characteristics in terms of adequacy, relevance, and reliability. This paper combines the improved association algorithm to construct the audit data mining system to improve the data processing effect of the audit process. Moreover, this paper proposes a new dynamic threshold method, gives the calculation method of some important parameters in the algorithm, and presents the improved cell-based association algorithm flow. In addition, this paper discusses how the outlier algorithm is applied to the acquisition of audit evidence and the application scenarios in the audit system. The experimental research results show that the audit data mining system based on the improved association algorithm proposed in this paper has a good effect in the audit of accounting and financial data. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Journal of Electrical & Computer Engineering is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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RecordInfo BibRecord:
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      – Type: doi
        Value: 10.1155/2022/6170084
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      – Code: eng
        Text: English
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        PageCount: 9
        StartPage: 1
    Subjects:
      – SubjectFull: Association rule mining
        Type: general
      – SubjectFull: Computerized auditing
        Type: general
      – SubjectFull: Audit trails
        Type: general
      – SubjectFull: Databases
        Type: general
      – SubjectFull: Information storage & retrieval systems
        Type: general
      – SubjectFull: Thresholding algorithms
        Type: general
    Titles:
      – TitleFull: Effect of Improved Association Algorithm on Mining and Recognition of Audit Data.
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            NameFull: Qiu, Putianyi
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            – D: 10
              M: 06
              Text: 6/10/2022
              Type: published
              Y: 2022
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            – TitleFull: Journal of Electrical & Computer Engineering
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