Research on Audit Data Anomaly Detection and Risk Assessment Method Based on Data Mining Technology
Bibliographic record
Abstract
Digital auditing has become the key to the transformation and upgrading of the auditing field.Financial audit data anomaly detection needs to combine multiple aspects of information, and it is of great practical significance to utilize the existing technical means to discover financial anomalies in the limited content.In this paper, based on the limitations of the weighted KNN deep neural network algorithm, a multi-branch deep neural network is proposed and a cost-sensitive loss function is designed.Combining the qualitative and quantitative methods of risk assessment, the enterprise audit risk assessment index system is constructed, the indexes are standardized, and the results of enterprise audit risk assessment are analyzed.The specific application effect of the assessment model is analyzed from the aspects of industry status and key financial performance, and the relevant strategies for corporate audit risk response are proposed.In the 1st risk assessment, 8 of the 20 enterprises are above higher risk, 6 are medium risk, and 6 are below lower risk.The results of the 2nd audit risk assessment have varying degrees of reduction between -0.3663 and -0.0119.From 2017, the overall net profit growth rate of enterprises is decreasing year by year, especially in the period from 2019 to 2020, and the net profit growth rate of the industry in 2020 is -24.87%, which predicts that the future development of the industry is not optimistic.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.011 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.004 | 0.003 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".