A Computer Auditing Model of the Balance Sheet Parallel Simulation Based On Data Mining

In order to find possible problems in system auditing of the Large enterprise groups, quickly locking the audit doubt, avoid audit risk, we set up a parallel simulation program for single company based on the logic of balance sheet. To compared the differences of report’s project, using correlation analysis Rules, combination auditing experience, using statistical model to analyze the unusual data, rapid locked doubts subjects. Examples of application show the effectiveness of the model, we can quickly find the audit trail of many companies, reduce the risk of incorrect acceptance caused by the delay of data acquisition.