计算机与现代化Issue(4)：79-83,5.DOI:10.3969/j.issn.1006-2475.2018.04.015
基于改进Leaders算子的审计潜在疑点发现
Detection of Potential Audit Doubts Based on Improved Leaders Operator
邵锦炜 1林俊 2刘雅婷 3肖嘉丽4
作者信息
- 1. 广东电网有限责任公司云浮供电局,广东 云浮527300
- 2. 广东电网有限责任公司信息中心,广东 广州510620
- 3. 广东电网有限责任公司揭阳供电局,广东 揭阳522000
- 4. 广东电网有限责任公司,广东 广州510620
- 折叠
摘要
Abstract
Database query method audit doubts discovery relies on the prior knowledge of the auditors,but when the auditors have not enough audit experience and the amount of audit data is huge,it is difficult to take advantage of big data and find the audit doubts from the massive data.And so,in order to solve this problem,a method based on improved Leaders operator and iterative clustering is proposed.In the absence of prior knowledge,Leaders algorithm is used for automatic initial clustering of large audit data,and then,the random sampling fusion method is introduced to optimize the clustering results based on that initial clustering center,finally,the multiple iterative clustering method is used to further find the small clusters with fewer or doubtful instances and thus the accurate clustering of large audit data is achieved.The data clusters with fewer instances or obviously abnormal be-havior are identified as potential audit doubts,which can cooperate with audit experience to assist auditors to locate audit doubtful points quickly and accurately.Experimental results verify the effectiveness of the proposed algorithm,and show that the proposed algorithm is helpful to find out the audit doubts from the mass data,narrow the scope of doubts screening and improve the audit efficiency.关键词
计算机辅助审计/潜在审计疑点发现/改进Leaders算子/抽样融合/迭代聚类Key words
computer aided audit/detection of potential audit doubts/improved Leaders operator/data sampling and fusion/it-erative clustering分类
信息技术与安全科学引用本文复制引用
邵锦炜,林俊,刘雅婷,肖嘉丽..基于改进Leaders算子的审计潜在疑点发现[J].计算机与现代化,2018,(4):79-83,5.
