Auditors remotely access and call the business data of the audited unit through computers, build data analysis models through computer-aided audit tools, check and evaluate the authenticity and legitimacy of relevant data and the economic activities reflected in them, as well as the integrity and effectiveness of internal control, and help enterprises strengthen risk governance and achieve independent economic supervision and evaluation of organizational goals. The construction of data analysis model mainly includes the following aspects:
Build data analysis models based on policies or institutions1 Frequency Analysis:Some policy regimes have requirements for the number of occurrences of the same economic activity, so these provisions can be used to build analytical models.
2 Existential Verification Analysis:Some economic businesses set conditions for the subject qualifications of actors, and actors must have certain subject qualifications, that is, exist within a certain scope and conditions, in order to carry out relevant economic activities or enjoy corresponding rights. Construct data analysis models based on business processing logicsEconomic activities are not only continuous, but also always carried out under certain external economic environment and internal technical conditions, and there is a certain internal relationship between various businesses. Therefore, auditors can conduct in-depth analysis and mining according to the specific characteristics of the audited unit, use and find the logical relationship of business processing, and thus establish an audit analysis model.
3 Dependency Analysis:The existence of one thing presupposes the existence of another thing, and cannot exist independently, that is, if there is thing A, thing B must appear. Otherwise, thing A does not exist, and thing B does not exist. In this regard, an analytical model can be established to find out whether the existence of things conforms to this business logic. 4 Quantitative Relationship Analysis:Business logical relationships are often a direct response to the quantitative relationships between specific businesses, such as summary relationships, proportional relationships, etc., through which analytical models can also be established. 5 Reverse Extrapolation Analysis:Hypothetical situations that are contrary to common sense are first proposed, and then verified whether the hypothesis is true, and if so, it is an anomaly. This idea needs to be realized by building an analytical model that thinks backwards. 6 Outlier Value Analysis Method:Some business quantity values are obviously inconsistent with the norm, such as data that should not be very accurate but very accurate, and data that should not be a decimal number of decimals, etc., an audit analysis model should be established to find out, and audit doubts can be quickly discovered. Construct a data analysis model based on the data collusion relationshipBusiness data has a certain economic meaning, and there is often a clear and fixed correspondence between the data, following certain principles and rules, and these correspondences are collusion relationships. When establishing various audit models, we can make full use of the relationship between the relevant data that can be used for mutual investigation and verification, and conveniently and quickly establish an analysis model for recalculation and verification, verify the correctness of the collusion relationship, and achieve the purpose of analyzing problems and discovering clues. Commonly used ideas include proportional checking, comparative analysis, and sequence homogeneity analysis.
7 Proportional Reconciliation Analysis:Build analytical models based on fixed proportional relationships between business data. Sequence homogeneity analysis method: the arrangement or generation of data follows certain rules, such as in the sequence code, there can be no duplicates, empty numbers or broken numbers, with homogeneous continuity, and these rules can be used to build analysis models. Leverage external data correlation to build data analysis modelsThe economic activities of each unit are not carried out in isolation, and there are always financial and business transactions with other units or departments. This requires us to use the thinking of systems theory and the perspective of global and connected to build an analytical model. Commonly used ideas include exclusion analysis, external negation analysis, recalculation comparative analysis, and overall analysis. Exclusion analysis: Some internal data and external data conditions are mutually exclusive and cannot exist at the same time.
8 External Negative Analysis:If the external data is used as the internal data to reflect whether the subject has certain qualifications, if the external conditions are true, the legitimacy of the internal data will be directly denied. 9 Comparative analysis of multiple calculations:For example, it can be recalculated for the accuracy of the calculation of deposit and loan interest rates, pensions, annuities, etc. Overall analysis method: according to the audit purpose, the overall grasp of the audited unit's economic business related information. Summarize, check and analyze the data and external data of the audited unit from different levels and different angles, establish indicators or indicator systems, grasp the situation as a whole, determine the focus of the audit, and avoid one-sidedness and blindness. Apply an integrated approach to the development of audit modelsIn reality, the audit object is very different, even if it is the same object, the data structure and data content will be constantly changing, so the audit analysis model cannot be an immutable and universal formula. Specific models must be built for specific data, and must not be rigid. Some problems cannot be built with one method or one step, and may require multiple methods or steps to achieve, and auditors need to be flexible in practice.
10 Integrated Methods Analysis:Using the comprehensive use of analysis model construction method, the establishment of a certain business of various audit analysis model, broaden the vision of auditors, determine the audit focus and audit trails, the on-site audit stage can directly with clues to extend the investigation, audit ideas are clear, audit operation mode from the "blind man touching the elephant", isolated judgment to grasp the overall, highlight the key points, greatly improve the efficiency and effect of auditing. The copyright of the article belongs to the author, part**From the Internet, the author's information has been marked, and some of the author and the first release cannot be identified**, only for peer study and research.