文章基本信息

标题：ANALIZA INTELIGENTĂ A DATELOR ÎN AUDITUL FINANCIAR
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作者：Conf. Dr. Gheorghe Mirela ; - Asist. Drd. Boldeanu Dana ; - Asist. Drd. Aleca Ofelia 等
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2006
卷号：XV
期号：02
页码：1100-1103
出版社：University of Oradea
摘要：The Data Mining techniques can support the auditor¡¯s judgment, providing him an automatic analysis of an important and complex set of data with the purpose of finding models with specific .patterns¡± or that otherwise will pass unnoticed. Choosing samples will stand out as an essential functionality that can be approach through this technology because a clustering analysis will allow auditors to identify the samples from several representatives groups classified in a less noticeable way using other tools.