Design And Implementation Of Audit Subject Knowledge Base

Audit is the supervision system of China's governance system,which plays an important role in ensuring the healthy development of economy and strengthening the construction of clean government.Economic responsibility audit is a unique form of audit in China.It objectively evaluates the performance of economic responsibility of leading cadres during their tenure,which not only improves the cadre management system,but also enhances the credibility of the government.However,in a highly information-based society,massive audit knowledge is fragmented in the Internet,and common search engines are often mixed with advertisements,which makes it difficult for auditors to accurately obtain audit knowledge.In order to solve this problem,this paper takes economic responsibility audit knowledge as an example to build audit subject knowledge base.It aims to provide audit practitioners and learners with efficient,comprehensive and systematic knowledge services.This paper focuses on the construction of audit subject knowledge base,combs the audit knowledge structure,collects audit knowledge data,and designs the function and workflow of audit subject knowledge base.The main functions include user management,administrator management,audit dictionary,audit violations,audit trends,audit cases,audit regulations,audit announcements and audit style.Each function has several sub functions.On this basis,the audit subject knowledge base is constructed.The collection of network public information is an important knowledge resource of audit subject knowledge base.The scope of knowledge collection covers the websites of audit institutions at all levels,state-owned enterprises,news websites,forums and new media.The multi-source heterogeneous data acquisition of audit knowledge is realized by using web crawler technology.The audit knowledge data is obtained in the preset collection point.After data cleaning and processing,it is entered into the database.It not only ensures the timeliness,but also ensures the accuracy,and provides the knowledge content support for the audit subject knowledge base.Audit subject knowledge base is the deep integration of big data related technology and audit domain knowledge system construction.Form the knowledge base of knowledge service innovation mode,provide more professional audit knowledge services for multi industry employees,audit institutions and audit service objects,and improve the level of user audit professional knowledge.