审计大数据下模糊匹配审计证据获取方法研究

摘要

针对大数据审计面临的运行效率和审计证据有效获取问题,在分析得到不同数据源中的相似重新审计数据可能为舞弊数据的基础上,提出一种基于模糊匹配的审计证据获取方法,首先通过引入位置参数改进外存倒排索引结构,并采用非对称查询模式自适应地选择待匹配数据,实现审计大数据表格公共字段的快速模糊匹配,保证了算法在大数据下的运行效率,其次在公共字段匹配基础上,对字段内数据进一步进行相似性判断,从而发现相似审计舞弊数据,获得审计证据.实验结果表明,算法保证了审计证据的有效获取,减少了数据处理的运行时间,提高了数据处理的效率.%Aiming at the operating efficiency of large audit data and the effective acquisition of audit evidence,based on this analysis of that similar audit data in different data sources may be fraudulent data,a method of obtaining audit evidence based on fuzzy matching is proposed.In this method,by introducing location parameters to improved memory inverted index structure,and using asymmetric query mode to adaptively select the data to be matched,fast fuzzy matching for public fields of large audit data is realized firstly,and then,on the basis of public field matching,the similarity of the data in the public fields is further judged,by which the similar audit fraud data can be found and audit evidence can be obtained.Experiments results show that the proposed algo-rithm ensures the effective acquisition of audit evidence,reduces the running time of data processing,improves the efficiency of da-ta processing.