Research And Application Of Data Mining Technology In The Financial Audit

The rapid development in computer technology background, the informatization level of different industries are rapidly ascending. In recent years, the scale of operation of rural credit cooperatives expand ceaselessly, become the backbone force in rural finance. Loan classification at present rural credit cooperative implementation according to the degree of risk can be divided into:normal, attention, substandard, doubtful and loss level five, before the two species belong to the normal loan, after the three nonperforming loans. In fact, due to various reasons, a part of bad loans is artificially take illegal lending, to adjust to the attention of the class or the normal kind of loan, real change operating results, cover the risk of bad credit assets. Auditors to review the state of the real risk of loans, should choose normal loan audit, including normal and attention levels, thereby extending audit in some key borrowing units. The main goal is to maintain the financial audit of the financial fund safety.With the business data, electronic level is getting higher and higher, the traditional auditing methods are difficult to adapt to the new demand of the development of the audit business. In the face of how efficient analysis review is the problem of the mass of electronic data audit units of such, requires auditors to re adjust the audit method, also is the use of computer technology, especially the use of data mining techniques to find the data underlying the relation and law, audit extension. With the steady advance of golden audit project, the application of data mining technology in audit informationization is becoming more and more in depth domain. Data mining technology in data classification is an important research field of decision tree algorithm of data classification technology in the numerous is a kind of commonly used algorithms, it is concise, easy to understand by the algorithm theory and can be converted into a classification rule widely used. This paper first introduces the basic theory of data mining, classification technology, and then carried on the detailed elaboration to the ID3and C4.5algorithm of decision tree algorithm, finally combining the loan data Audit Office of Anhui Province financial audit department, the typical C4.5algorithm of decision tree algorithm in the application of data digging, thereby generating a decision tree and into the classification rules. Then found hidden in the loan data behind the rules, and further identify the illegal information may be as the audit doubts, and provide a reliable basis for financial audit, improve audit efficiency.