Audit Risk Assessment Model Construction by Incorporating Deep Learning Techniques
Zhenzheng Yan
Chengdu University
阅读操作
确认中在文库中上传 PDF 后可生成中文音频讲解。
摘要与影响
While risk-oriented auditing has gradually emerged as a new trend in current internal auditing, the absence of specific risk assessment methods in related internal auditing standards has made it a common challenge for many enterprise internal auditing organizations and personnel to effectively implement and conduct risk assessments. This research focuses on integrating deep learning technology to construct an audit risk assessment model, first describing the problem of audit risk assessment and then validating it using the CNN-LSTM method. We select the appropriate indicators for audit risk assessment assignment after screening the sample data to ensure their qualitative and quantitative comparability. We construct a CNN-LSTM audit risk assessment model based on the above data. We use two input methods, the convolutional neural network and the long- and short-term memory network, to enhance the assessment model’s learning ability. We then choose 12 enterprise companies as data cases, with Company A serving as the representative for the CNN-LSTM-based assessment model’s performance simulation test and risk level assessment. We compare the four models, and the CNN-LSTM model’s AUC exceeds 0.5 in the confusion matrix and ROC curve graph, confirming the usefulness of CNN-LSTM in audit risk assessment.
逐年被引趋势
关键指标
同类平均 = 1
同领域 · 同年份 · 同类型
Google Scholar 与 OpenAlex 的被引统计范围不同,数值存在差异属正常。
AI 辅助阅读
依据:摘要
可就本文提问;依据不足时会说明。
学术脉络
学科主题
工程Evaluation and Optimization Models
Auditing, Earnings Management, Governance · Financial Distress and Bankruptcy Prediction
参考文献 15
此处列出前 3 条
引用本文 1
按被引量排序,此处列出前 3 条