Application Of Business Intelligence Software In The Audit System

The informationization development of audit object has prompted the audit businessto meet new challenges. Computerized accounting and the explosive growth of datahave made the traditional audit approach and methods can not meet the requirementsof modern audit. Without the use of advanced audit methodology, audit work will bedifficult or impossible to carry out, the true meaning of audit work will not bereflected even lost. Financial audit of listed companies always appear some flawswhich leading to an endless stream of financial fraud, this has become a social andinternational problems to be solved. Financial fraud is a prominent phenomenon undercomputerized accounting situation which due to the lag that caused by the audit. Thereason for this phenomenon can be summed up as follows: First, the limited capacityof the existing audit software, the audit software is not embedded in a variety of dataanalysis methods, and it can not quickly find audit trails with a large number ofelectronic data, which provide decision support for auditors; second there is not auditmodel that has be built which has based on existing variety of data analysis methods,and the audit platform that adapts new requirements developing slowly. With theemergence of a problem, there are always new techniques to solve it, rather than toavoid. Research and use of advanced audit technology and method, the organiccombination of computer audit method and intelligent technology of intelligent auditcan not only solve the problem of existing audit, at the same time also can improvethe level of audit.In this paper, it is the financial statements data of listed companies that as thestudy object, and the paper bases on SQL Server2008database server, combines withthe existing theories of computer audit and business intelligence and software status,base on the intelligent software system framework, with data mining programtechnology to develop an independent audit intelligence platform. Implement multi-dimensional analysis of the audit data and function of data mining, really help theauditors finding audit clues and making audit decisions. Papers have made detailed and comprehensive study on business intelligence technology: analysising of thetheory of data warehouse, OLAP multidimensional technology and data miningtechnology and their applications in the field of financial audit; the research ofimplementation technologies needed to construct the intelligent audit platform such ascube technology, data mining model and so on; using association rule algorithm toresearch the connection between financial indicators data, in order to dig out therelationship between financial indicators and implement the construction building ofthe financial indicators association rule model. The purpose is to build a businessintelligence audit analysis system, which is simple to use, contains multi-dimensionalanalysis and data mining capabilities, without too much expertise of data analysis, andthe auditors just focus on researching auditing theory and methods, avoidingexcessive complexity audit operations.