Research on Application of Data Mining Technology in Risk Assessment Process of Audit

摘要

In the information age, great changes have taken place in the internal and external environment of enterprises. In the face of huge data from all sides, it has become a difficult point in the current audit work to find out the doubtful points in the audit. However, the development of information technology brings an opportunity to audit. The application of data mining technology and applicable data mining algorithm can help the smooth progress of risk assessment process in audit. This paper first expounds the advantages of data mining technology in risk assessment, then lists its implementation procedures in risk assessment, and finally gives an example to illustrate the application process of clustering algorithm in risk assessment.