关联规则在特定行业审计数据分析中的应用  

Application of Association Rules in Audit Data Analysis of Specific Industries

作　　者：续婧 范杰[2] XU Jing;FAN Jie(Audit Department of Sinosteel Group Co.,Ltd.,Beijing,100080 China;Beijing Hospital of Traditional Chinese Medicine Affiliated to Capital Medical University,Beijing,100010 China)

机构地区：[1]中国中钢集团有限公司审计部,北京100080 [2]首都医科大学附属北京中医医院,北京100010

出　　处：《科技资讯》2023年第3期245-248,共4页Science & Technology Information

摘　　要：随着国民经济的快速发展,在各行业中对社会服务审计工作的质量和效率要求不断提高。传统审计服务工作已无法满足当今社会发展的需求。为了有效地识别违反审计的行为,该文基于关联规则挖掘技术对特定行业审计数据进行分析。以医保欺诈数据为例进行实验,实验结果表明,相较于传统审计分析工作,该方法的效率和准确率都有所提高。With the rapid development of the national economy, the quality and efficiency of the social service audit work in various industries are constantly improved. The traditional audit service has been unable to meet the needs of today’s social development. In order to effectively identify audit violations, this paper analyzes industry specific audit data based on association rule mining technology. Taking medical insurance fraud data as an example,the experimental results show that the efficiency and accuracy of this method are improved compared with traditional audit analysis.

关 键 词：关联规则 审计数据分析 FP-GROWTH算法 频繁项集 

分 类 号：TP311.1[自动化与计算机技术—计算机软件与理论]