To accurately and efficiently detect anomalies contained in accounting data.SOLUTION: A financial analysis device 1 comprises: a first vector generation unit for generating a first vector with elements which are each variable value of each account item in a first period of accounting data; an estimation unit for estimating each variable value of the plurality of account items in the first period on the basis of the plurality of first vectors in the second period including the plurality of first periods; a residual detection unit for detecting a residual between the variable value and an actual variable value; an anomaly candidate identifying unit for extracting a variable value of a specific account item in a specific first period in which a value correlated with the residual exceeds a threshold; a journal limiting unit for generating a second matrix in which second vectors are arranged in the row direction, wherein the second vectors' elements are each variable value of the plurality of account items in each journal within the specific first period; a journal extraction unit for extracting, from the second matrix, journals including the account items of which the values correlated with the residuals exceed a threshold value; an anomaly detection unit for detecting an anomaly included in the extracted journal; and an anomaly journal extraction unit for extracting the journals in which an anomaly is detected.SELECTED DRAWING: Figure 1
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