审计对象网络化分析及应用案例  

Network Analysis of Audit Objects and Application Case

作　　者：魏丛 牛艳芳[2] 卢洁[3] WEI Cong;NIU Yan-fang;LU Jie(Planning and Finance Department of Weifang No.2 People's Hospital,Shandong Province,Weifang 261000,China;School of Accountancy,Shandong University of Finance and Economics,Jinan 250014,China;Electronic Data Office,Shandong Provincial Audit Department,Jinan 250001,China)

机构地区：[1]山东省潍坊市第二人民医院规划财务部,山东潍坊261000 [2]山东财经大学会计学院,济南250014 [3]山东省审计厅电子数据处,济南250001

出　　处：《中小企业管理与科技》2022年第3期147-149,共3页Management & Technology of SME

基　　金：山东省人文社会科学课题(2020JS01)阶段性研究成果。

摘　　要：针对审计发现异常关系的迫切需求,论文引入社会网络分析以提高审计数据分析效果。论文主要介绍审计对象网络分析原理和常见分析方法,并以某银行审计的信贷担保为例,构建审计担保对象网络,应用社会网络分析方法发现信贷担保网络中的重要节点及可疑子群,说明社会网络分析对审计疑点发现的重要作用。In view of the urgent need of discovering abnormal relationship in audit,this paper introduces social network analysis to improve the effect of audit data analysis.This paper mainly introduces the analysis principle of audit object network and common analysis methods,takes the credit guarantee audited by a bank as an example,constructs the audit guarantee object network,applies the social network analysis method to discover the important nodes and suspicious subgroups in the credit guarantee network,and explains the important role of social network analysis in the discovery of audit doubts.

关 键 词：审计对象网络 社会网络分析 担保圈分析 

分 类 号：F239.1[经济管理—会计学]