Application Of Social Netxwork Analysis Method In Audit Evidence Collection

With the prosperity of the digital economy on a global scale,new economic models and new formats have been developed,and the financial industry has continued to innovate.At the same time,contradictions are intertwined,problems are concealed,and diversification trends are obvious.Auditors often need Find abnormal data from the cumbersome data to determine the audit suspects,and find out the relationship of the audit objects based on the audit trails.Traditional audit methods may take more time and effort,which in turn increases the cost of auditing and reduces the efficiency of auditing.Therefore,how to more clearly and clearly clarify the relevance and interaction of audit objects will be an important issue in the audit of the information age.In the 2014 Audit Office Performance Report,it was mentioned that the work of data collection and analysis should be promoted in an orderly manner,and the digital auditing methods of “overall analysis,discovery of suspects,decentralized verification,and systematic research” should be promoted to effectively improve audit quality and effectiveness.In the ministerial channel of 2018,Auditor General Hu Zejun proposed "actively promoting big data auditing,insisting on strong science and technology,and improving the quality and efficiency of auditing supervision through informationization and digitization." In this context,the use of modern information technology-based auditing methods is particularly urgent.The audit topic should be a core element of the audit business.The audit topics are mainly divided into financial audit,compliance audit,and performance audit.If we use the concept of social network to understand,the financial information in financial audit,performance information in performance audit,and the interaction and connection between specific behaviors in compliance audit are specific networks,which are a small social network.component.The main focus of social networks is the following two types: one is concerned with the interactive connection of social individuals,and the second is concerned with the social impact of such interactive connections.The interaction and connection between social individuals is small to the relationship between people,the business between the enterprise and the enterprise,and the population and capital flow between the regional countries can be reflected in this social network in real time.Online.With the continuous advancement of audit information construction,the amount of data for audit evidence collection is large,and the data relationship is complicated,which makes the traditional method of forensic evidence gradually unsuitable.It is extremely important to find an auditing method based on modern information technology that focuses more on subject interaction and relevance.The social network analysis method can well solve the problems faced by traditional auditing.This paper will adopt a model that summarizes the theory from practice and then applies the theoretical law to practice.First of all,it puts forward the focus in the field of auditing.These concerns are not easy to detect through traditional auditing methods,and new ideas need to be introduced.It then demonstrates the specific application of social networks in other areas and tests its feasibility in auditing.Through a large number of real audit cases in "China Audit" and "Analysis of Audit Cases",on the one hand,it verifies that the social network of the audit object has natural existence.On the other hand,it summarizes the network construction method of the audit object social network map,that is,the audit object.How to build a social network.Then,the data source of the social network diagram of the audit object used in this paper is elaborated.Finally,it is the part that returns the theory to practice,and verifies that the audit target social network has application value in practice.A specific audit case will be given.The social network of the case will be constructed through the summary of the network construction rules,and the suspected points in the case will be compared with the conclusions.