Author(s)

Jingyi Li ¹, Mengdie Lu ², Zongying Guo ³, Yuxiang Sun ⁴, Sihui Dai ⁵

Affiliation(s)

¹ BDO USA P.C.Los Angeles, CA 90071, USA
² Westcliff University, Irvine, CA 92614, USA
³ The Hong Kong Polytechnic University, Fremont, CA 94539, USA
⁴ Ernst Young, 100 Grand Ln, Foster City, CA 94404, USA
⁵ ISoftStone Technology Corporation, North York, Ontario, M2J 2C5, Canada

Corresponding Author

Jingyi Li

ABSTRACT

This paper discusses the design and implementation method of the accounting and audit risk early warning system based on big data. First, it expounds the importance of big data in accounting and audit risk management, and points out that it can effectively improve the accuracy of risk identification and prediction. Then, the construction process of the system is introduced in detail, including the key steps such as data acquisition, preprocessing, risk index selection, model establishment and early warning mechanism design. Among them, big data analysis technologies, such as data mining and machine learning, are used to conduct in-depth analysis of accounting information to identify potential audit risks. In addition, the system also realizes dynamic monitoring and real-time early warning functions, so as to timely detect and deal with risks.

KEYWORDS

Big data; accounting audit; risk early warning system; design

CITE THIS PAPER

Jingyi Li, Mengdie Lu, Zongying Guo, Yuxiang Sun, Sihui Dai, Design and implementation of accounting and audit risk early warning system based on big data. Accounting, Auditing and Finance (2024) Vol. 5: 120-126. DOI: http://dx.doi.org/10.23977/accaf.2024.050117.

REFERENCES

[1] Zhang Xiaodong, Li Hua. Research on the application of Big Data in accounting audit [J]. Accounting Research, 2017 (05): 32-40.
[2] Wang Fang, Zhao Jianming. Construction of a risk early warning model based on big data [J]. Economic problems, 2018 (06): 123-128.
[3] Chen Xiaofeng, Liu Yang. Application of big data technology in audit risk early warning [J]. Computer Engineering, 2019, 45 (12): 231-236.
[4] Yang Liu, Ma Li. Research on Big Data Audit Mode based on cloud computing [J]. Friends of the Accounting, 2016 (18): 35-40.
[5] Dong Ming, Wang Xiaoyan. Design and implementation of the accounting and audit risk early warning system [J]. Computer Engineering and Application, 2017, 53 (16): 132-136.
[6] Zongying Guo, Yuxiang Sun, Jingyi Li, Mengdie Lu, The Influence of Business Analytics on Modern Management Accounting Informatization Decision under the Background of Big Data. Accounting and Corporate Management (2024) Vol. 6: 101-107. DOI: http://dx.doi.org/10.23977/acccm.2024.060114.
[7] Yuxiang Sun, Jingyi Li, Mengdie Lu, Zongying Guo. Study of the Impact of the Big Data Era on Accounting and Auditing. [J]. Frontiers in Business, Economics and Management, (2024) 13(3), 44-47.
[8] Tianrui Liu, Changxin Xu, Yuxin Qiao, Chufeng Jiang, Weisheng Chen. News Recommendation with Attention Mechanism [J].Journal of Industrial Engineering and Applied Science Vol. 2, No. 1, (2024) 21-26.

Sponsors, Associates, and Links

---

• Information Systems and Economics
  
  
• Industrial Engineering and Innovation Management
  
  
• Tourism Management and Technology Economy
  
  
• Journal of Computational and Financial Econometrics
  
  
• Financial Engineering and Risk Management
  
  
• Accounting and Corporate Management
  
  
• Social Security and Administration Management
  
  
• Population, Resources & Environmental Economics
  
  
• Statistics & Quantitative Economics
  
  
• Agricultural & Forestry Economics and Management
  
  
• Social Medicine and Health Management
  
  
• Land Resource Management
  
  
• Information, Library and Archival Science
  
  
• Journal of Human Resource Development
  
  
• Manufacturing and Service Operations Management
  
  
• Operational Research and Cybernetics