Design And Implementation Of Continuous Audit System Based On Data Mining And Intelligent Technology

The arrival of the era of big data has promoted the development of social information technology.The updating and iteration of business and financial information system has made the management of enterprises more fine-oriented and real-time.However,due to the time-intensive and labor-intensive nature of the current traditional audit,it is impossible for the audit to effectively present the problems in business and financial development in real time,which may cause the managers to make wrong decisions in resource allocation and strategic planning,thus hindering the improvement of production efficiency and business development of the enterprise.Auditing is an important part of the country's efforts to strengthen financial and economic discipline,improve economic benefits and ensure the smooth progress of economic system reform.In the face of the rapid development of social information technology,how to give more timely,reliable and accurate suggestions to the users of audit information has put forward new requirements for the reform of audit mode.Therefore,the research on the design and implementation of continuous audit system based on data mining and intelligent technology has positive theoretical and practical application value.First of all,this paper makes an in-depth theoretical study on the basic theory of continuous audit.While analyzing the status quo of A Company's informatization,it compares and analyzes the different situations of domestic and foreign continuous audit in the aspects of purpose cognition and research application.Secondly,this paper studies the key technologies of the implementation of the continuous audit system,mainly focusing on the whole process of data acquisition and Web page display of data mining results in the information system,including data acquisition technology,data transmission,data storage,big data mining and Web display technology,etc.Through the study of this part,the technical framework adopted for the implementation of the whole continuous audit system is designed.The Hash Connection Algorithm in Oracle Technology is used to realize data mining,and the Web framework of intelligent technology Flask is used to realize the development of the whole continuous audit system.Finally,key technologies such as Crontab and SQLAlchemy are used to realize the automatic operation of the continuous audit system,and the functionality and stability tests of the system are completed.Compared with the conventional information system for the construction of the research,based on data mining and intelligent technical support for the implementation of the audit system,using unified specification on data acquisition and using FTP data interface technology to complete data acquisition,data storage and mining on the use of Oracle technology,intelligence technology is used on the Web page display Flask.This innovative technology combination scheme lays a foundation for the late continuous audit system to deal with the explosive data volume and expand the system to the intelligent direction.It also provides innovative ideas and reference significance for the exploration of de-systematization and de-specialization of information system in the era of big data.