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K-means Method as a tool of big data analysis in riskoriented Auditстатья
- Авторы: Леонов П.Ю., Суйц В.П., Котелянец О.С., Иванов Н.В.
- Сборник: Big Data Innovations and Applications. 5th International Conference, Innovate-Data 2019,Istanbul, Turkey, August 26–28, 2019. Proceedings
- Год издания: 2019
- Место издания: Springer
- Первая страница: 206
- Последняя страница: 216
- DOI: 10.1007/978-3-030-27355-2
- Аннотация: Considering the modern risk-oriented approach to auditing, environmental instability, as well as the lack of clear recommendations for conducting selective surveys, improving sampling methods is relevant, updating and new development of methodological tools for conducting selective audits are required; the article substantiates the use of the K-means method as a selective method for constructing an audit sample, special attention was paid to the professional judgment of the auditor and his need to apply K-means clustering
- Добавил в систему: Суйц Виктор Паулевич