Audit Early Warning Of Receivable And Payable Accounts Based On The Financial Sharing Model Of Random Forest

With the continuous development of modern information technology,the applications of big data,cloud computing,mobile Internet and other technologies in enterprises are more and more extensive,and constantly drive the upgrading and transformation of business mode and financial management mode.Financial Sharing Mode appeared to lead the construction,service and maintenance mode of the new information system of enterprises,upgrade the present financial management pattern,into standardization,integration and process state,can reduce the cost of enterprise management,improve financial management efficiency and risk management of enterprises.In the process of contemporary internal audit,pre warning is paid more attention.Combined with the internal control status of the audited unit,the important factors of its daily operation and management are analyzed,and risk points are identified,so as to make early warning.The financial shared service mode has brought new changes to the internal audit of the enterprise group,the auditors use big data technology to collect vast amounts of data in the audit process,from the traditional statistical analysis of audit data into new data mining audit data,has made great progress in the audit method.This article takes the ABC enterprise as the object,uses the literature research summary and the case actual analysis way to carry on the research.First of all,sharing large data technology and financial audit warning,random forest algorithm concept,theory basis and research status are introduced,the ABC enterprise conducted field research and collect information,reviews the financial sharing center accounts payable management processes and transactions accounting Gang job responsibilities,and accounts payable a description and analysis of internal audit now,the focus of the audit found early warning of concern.The second is to construct ABC enterprise financial shared mode accounts payable audit early warning of random forest algorithm based on the use of big data technology,extracting ABC enterprise financial shared mode of financial data and business data,and the data cleaning process,and then the random forest algorithm to establish early-warning model by audit.The second is the case analysis of the audit and early warning of accounts receivable audit of the Financial Shared center,and puts forward the implementation suggestions and safeguard measures combined with the actual situation of ABC enterprise.Finally,the conclusion of this paper is explained,and the next step is put forward.Through the audit of account payable warning case study of ABC enterprise accounts,is conducive to enterprise group issued a timely accounts payable audit warning signal,reduce the risk of the outbreak caused by making mistakes and economic losses,enrich the financial sharing method and technology of receivable accounts payable under the mode of enterprise group audit warning system,to strengthen early warning group enterprise internal audit and internal control,help to promote China's development of financial shared internal audit mode and provide a new way of thinking.