Proceedings of the 5th International Conference on Management Science and Software Engineering (ICMSSE 2025)

Application Research of Big Data and Artificial Intelligence in Enhancing Audit Rectification Efficiency

Authors
Xing Zhang1, *, Hong Liu1
1Finance and Auditing Department Engineering University of Joint Logistics Support Force, Chongqing, China
*Corresponding author. Email: zhangxingaudit@163.com
Corresponding Author
Xing Zhang
Available Online 26 December 2025.
DOI
10.2991/978-94-6463-958-2_18How to use a DOI?
Keywords
Audit Rectification; Big Data; Artificial Intelligence; Efficiency Enhancement
Abstract

Audit rectification represents the “final mile” in closing the audit work loop, with its efficiency directly impacting the effectiveness of audit oversight functions. Taking the whole process of audit rectification as the main line, this paper systematically analyzes the application basis and specific paths of emerging technologies in the four modules of audit rectification, namely “Problem Identification - Process Monitoring - Effect Evaluation - Collaborative Empowerment”. It refines the technical implementation details of each link and supplements the supporting empirical data, providing theoretical references for improving the efficiency of audit rectification.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 5th International Conference on Management Science and Software Engineering (ICMSSE 2025)
Series
Advances in Intelligent Systems Research
Publication Date
26 December 2025
ISBN
978-94-6463-958-2
ISSN
1951-6851
DOI
10.2991/978-94-6463-958-2_18How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Xing Zhang
AU  - Hong Liu
PY  - 2025
DA  - 2025/12/26
TI  - Application Research of Big Data and Artificial Intelligence in Enhancing Audit Rectification Efficiency
BT  - Proceedings of the 5th International Conference on Management Science and Software Engineering (ICMSSE 2025)
PB  - Atlantis Press
SP  - 152
EP  - 160
SN  - 1951-6851
UR  - https://doi.org/10.2991/978-94-6463-958-2_18
DO  - 10.2991/978-94-6463-958-2_18
ID  - Zhang2025
ER  -