METHOD OF SPECTRAL CLUSTERING OF PAYMENTS AND RAW MATERIALS SUPPLY FOR THE COMPLIANCE AUDIT PLANNING
DOI:
https://doi.org/10.15588/1607-3274-2021-1-13Keywords:
audit planning, clustering, spectral decomposition, medoids, sequence of payment and supply of raw materials.Abstract
Context. The analytical procedures used in the audit are currently based on data mining techniques. The work solves the problem of increasing the efficiency and effectiveness of analytical audit procedures by clustering based on spectral decomposition. The object of the research is the process of auditing the compliance of payment and supply sequences for raw materials.
Objective. The aim of the work is to increase the effectiveness and efficiency of the audit due to the method of spectral clustering of sequences of payment and supply of raw materials while automating procedures for checking their compliance.
Method. The vectors of features are generated for the objects of the sequences of payment and supply of raw materials, which are then used in the proposed method. The created method improves the traditional spectral clustering method by automatically determining the number of clusters based on the explained and sample variance rule; automatic determination of the scale parameter based on local scaling (the rule of K-nearest neighbors is used); resistance to noise and random outliers by replacing the k-means method with a modified PAM method, i.e. replacing centroid clustering with medoid clustering. As in the traditional approach, the data can be sparse, and the clusters can have different shapes and sizes. The characteristics of evaluating the quality of spectral clustering are selected.
Results. The proposed spectral clustering method was implemented in the MATLAB package. The results obtained made it possible to study the dependence of the parameter values on the quality of clustering.
Conclusions. The experiments carried out have confirmed the efficiency of the proposed method and allow us to recommend it for practical use in solving audit problems. Prospects for further research may lie in the creation of intelligent parallel and distributed computer systems for general and special purposes, which use the proposed method for segmentation, machine learning and pattern recognition tasks.
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