Integration and Development of Enterprise Internal Audit and Big Data Based on Data Mining Technology

Abstract

Auditing based on big data is the trend in the future audit development. First, the technical environment provides a technical support platform for continuous auditing. Through the development of information technology to promote the merger between financial services, the company’s business operations have been digitized, and the original paper audit is also facing changes. This article aims to study the integration and development of enterprise internal audit and big data based on data mining technology. To this end, this article proposes a big data audit system, improves and optimizes the clustering algorithm (key algorithm) of data mining, and designs experiments and analysis to explore its related effects and improved performance, so that it can be more suitable for the research topic. The experimental results of this article show that the improved big data audit system improves the resource perfection of internal audit by 17.4%. The improved algorithm’s accuracy rate has increased by 31.4%, and the best clustering ability has also been improved by 20.7%, which can be well applied to the company’s internal audit.