Abstract
The purpose is to apply artificial intelligence to enterprise intelligent audit, improve the efficiency of enterprise audit, and finally supervise and manage the enterprise revenue and expenditure timely and accurately. First, the classification, processing and storage of enterprise intelligent audit data are analyzed. An improved DLNN (Dynamic Learning Neural Network) algorithm model is proposed according to the deep learning theory to carry out intelligent audit on enterprise data, and BiLSTM (Bi-directional Long Short-Term Memory) model is adopted to analyze the classification accuracy of audit. Then, the Auto Encoder based on data compression algorithm is adopted to analyze the audit data. Finally, genetic algorithm is applied to the weight optimization of a deep learning network. The economic benefit evaluation data information of X enterprise in 2018 is selected. The current values of relevant indexes are compared with historical data. The results suggest that the performance of the deep learning neural network model optimized by the genetic algorithm is improved. After optimization, the precision of the model is improved from 81 to 87%, the accuracy of the model is improved from 92 to 96%, and the F1 score of the model is reduced from 3.5 to 2.3%. From 2014 to 2017, the current ratio, quick ratio, cash ratio and asset liability ratio of enterprise X decreased in 2015, while they were basically flat from 2015 to 2017. The return on assets and return on net assets corresponding to a competitive value and current value are basically the same, while the operating profit rate and cost profit rate corresponding to competitive value are slightly higher than the current value. Thereby, the data layer conversion model of enterprise intelligent audit based on deep learning has fast data conversion speed, and the audit results obtained are in line with the benchmark evaluation index with high reliability.
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Ding, R. Enterprise Intelligent Audit Model by Using Deep Learning Approach. Comput Econ 59, 1335–1354 (2022). https://doi.org/10.1007/s10614-021-10192-9
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DOI: https://doi.org/10.1007/s10614-021-10192-9