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Research On The Application Of Data Mining Technology In A Enterprise Bidding Audit

Posted on:2022-03-24Degree:MasterType:Thesis
Country:ChinaCandidate:H Y LiFull Text:PDF
GTID:2518306542982799Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,with the increase of the number of state-owned enterprises bidding business,the fraud behaviors such as avoiding bidding,colluding bidding and encircling bidding also increase significantly.To this end,SASAC issued a notice on strengthening the internal audit of state-owned enterprises,which repeatedly mentioned the need to strengthen the bidding audit.However,A state-owned enterprises in the face of complex bidding audit business,it is difficult to effectively find audit doubts,leading to low audit efficiency and high risk of audit failure.Data mining technology has very rich analysis methods,which can mine potential useful information from seemingly messy data.The reasonable application of data mining technology in enterprise bidding audit business helps to quickly lock in high-risk projects,improve the pertinence of bidding audit and the efficiency of audit resources.Therefore,it is of great practical significance to explore the application of data mining technology in bidding audit.Based on the investigation of A enterprise,this paper analyzes the current situation of the enterprise bidding audit business.Although A enterprise has allocated a large number of audit resources in avoiding bidding audit,serial bidding audit and surrounding audit,the quality and efficiency of audit are not ideal.Then,combined with the advantages of data mining technology and the conditions of enterprise A,this paper expounds the necessity and feasibility of applying data mining technology to the bidding audit business of enterprise A.Then,the paper discusses the specific methods of bidding audit by using data mining technology,including: using the comprehensive similarity analysis method to identify the projects with high risk aversion;using association rule analysis method to identify the projects with high serial bidding risk;using social network analysis method to identify the projects with high bid risk.Each method is verified by the actual bidding data of enterprise A,which shows that the application of data mining technology in bidding audit can achieve ideal results.Finally,in order to make data mining technology more scientific and effective to be used in the bidding audit business of enterprise A,the paper puts forward the safeguard measures in infrastructure,human resources and capital budget.This study can provide effective guidance for the digital transformation of A enterprise bidding audit,help A enterprise improve the efficiency and quality of bidding audit with the help of information technology such as data mining,reduce the risk of bidding audit failure,and thus boost the high-quality development of the enterprise.At the same time,it also provides a useful reference for other large enterprises to apply data mining technology in the bidding audit business.
Keywords/Search Tags:audit for bidding, data mining, audit for evade bidding, audit for bid-rigging, audit for together-conspired bidding
PDF Full Text Request
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