텍스트마이닝과 연관규칙을 이용한 외부감사 실시내용의 그룹별 핵심어 추출

• Published in: 品質經營學會誌 Vol. 50; no. 1; pp. 77 - 89
• Main Authors: 성윤석, Seong Yoonseok, 이동희, Lee Donghee, 정욱, Jung Uk
• Format: Journal Article
• Language: Korean
• Published: 한국품질경영학회 31.03.2022
• Subjects: Association Rules; External Audit; Group-wise Keywords; Text Classification; Variable Importance; 학제간연구; Association Rules; Text Classification; External Audit; Variable Importance; Group-wise Keywords
• ISSN: 1229-1889; 2287-9005
• DOI: 10.7469/JKSQM.2022.50.1.77

Purpose: In order to improve the audit quality of a company, an in-depth analysis is required to categorize the audit report in the form of a text document containing the details of the external audit. This study introduces a systematic methodology to extract keywords for each group that determines the differences between groups such as 'audit plan' and 'interim audit' using audit reports collected in the form of text documents. Methods: The first step of the proposed methodology is to preprocess the document through text mining. In the second step, the documents are classified into groups using machine learning techniques and based on this, important vocabularies that have a dominant influence on the performance of classification are extracted. In the third step, the association rules for each group's documents are found. In the last step, the final keywords for each group representing the characteristics of each group are extracted by comparing the important vocabulary for classification with the important vocabulary representing the association rules of each group. Results: This study quantitatively calculates the importance value of the vocabulary used in the audit report based on machine learning rather than the qualitative research method such as the existing literature search, expert evaluation, and Delphi technique. From the case study of this study, it was found that the extracted keywords describe the characteristics of each group well. Conclusion: This study is meaningful in that it has laid the foundation for quantitatively conducting follow-up studies related to key vocabulary in each stage of auditing.