Intelligent Audit Path Of Enterprise Under Financial Shared Service Mode

The finance shared service center(FSSC)is becoming a hot trend among international companies and domestic large-scale group companies,own to the strong demand for centralized data management and sharing.The big differences between the FSSC and the traditional approach as well as the strange environment for applying of FSSC bring an impenetrable obstacle for the auditor.Therefore,how should the companies conduct the internal audit work in an orderly manner under FSSC? How can the internal audit and data analysis work be done with higher efficiency and quality under FSSC? These questions are urgent problems that need to be solved in advance for promoting of FSSC.In this paper,based on the basic theory-information and system theory,the enterprise intelligent audit path within FSSC was established relating to accounting,auditing,financial management,computing and other disciplines principles by utilizing the characteristics of large data,information and Intelligent technology,in order to take the benefits of FSSC.Simultaneously,an internal audit and data analysis model was established.The enterprise intelligent audit path within FSSC was constructed by four steps,establishing the intelligent audit information system,organizing and managing the internal auditing staff under the intelligent audit,implementing intelligent auditing,obtaining the auditing evidence.In this enterprise intelligent audit path,an auditing warning was provided to find the auditing doubts during intelligent auditing and data analysis.In order to solve the auditing doubts,an auditing focus was determined according to the Mutually Exclusive Collectively Exhaustive(MECE)analysis.Then the auditing evidences were obtained sufficient by using the auditing program provided by auditing knowledge base,under the major of off-site audit and minor of on-site auditing.Since the intelligent technology plays a key role in the intelligent auditing,finding the auditing doubts during the implementing of intelligent auditing,using intelligent data analysis was the emphasis in this work that was discussed in an independent chapter.In this chapter,the comparing analysis as the basic method was applied to find the auditing doubts,which could be discovered through analyzing ofthe objective and reliable baseline value from the internal and external big data of company,and characterizing the auditing data-collecting-processing-analyzing whole process.As the available data obtained for a company under FSSC had already contained the similar“4V”(Volume?Variety?Velocity and Veracity)properties as big data,the manual operation and analysis of the this data from auditing database will cause inaccurate called data and low audit efficiency.Consequently,an intelligent data analysis model was established based on algorithm of deep learning in this work to comparing analysis of data.By the means of the data self-learning,active identification and extracting of unstructured data and text properties,automatic matching the data and evaluating indicators selected according to specific audit activities one by one,the new developed intelligent model could improve the auditing efficiency and quality significantly..Finally,based on theoretical background that introduced in chapter 4,the internal auditing and data analysis system was designed and established by using of the MATLAB 2015 a development platform and SQL Anywhere 9.0.Then the feasibility of the new established intelligent analysis model was validated through example.