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Design and implementation of accounting and audit risk early warning system based on big data

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DOI: 10.23977/accaf.2024.050117 | Downloads: 19 | Views: 258


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


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


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.


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


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:


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