{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,7,30]],"date-time":"2025-07-30T13:07:09Z","timestamp":1753880829837,"version":"3.41.2"},"reference-count":31,"publisher":"World Scientific Pub Co Pte Ltd","issue":"16","funder":[{"name":"The Education Science Planning Leading Group Office of Guangdong Province's Education Science Planning Office's 2021 Education Science Planning Project","award":["2021GXJK517"],"award-info":[{"award-number":["2021GXJK517"]}]},{"name":"The 2019 project of Guangdong Agricultural and Business Vocational and Technical College","award":["XJXZ1904"],"award-info":[{"award-number":["XJXZ1904"]}]},{"name":"The 2021 Higher Vocational Education Teaching Quality and Teaching Reform Project of Guangdong Provincial Department of Education","award":["GDJG2021180"],"award-info":[{"award-number":["GDJG2021180"]}]},{"name":"Humanities and Social Sciences Fund of the Ministry of Education of China","award":["23YJA880057"],"award-info":[{"award-number":["23YJA880057"]}]},{"name":"Guangdong Social Science Foundation","award":["GD23XYJ41"],"award-info":[{"award-number":["GD23XYJ41"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["J CIRCUIT SYST COMP"],"published-print":{"date-parts":[[2024,11,15]]},"abstract":"<jats:p> In the era of big data, audit risk assessment is facing increasing business volume. Hence, it is important to develop automatic audit risk assessment methods for enterprises with the assistance of intelligent algorithms. As a consequence, this paper proposes data-driven smart assessment for enterprise audit risks-based radial basis function (RBF) neural networks and grey correlation analysis (GCA). First, evaluation data are collected and analyzed to understand the characteristics and influencing factors of enterprise audit risks. Secondly, RBF interpolation is introduced to establish the network structure for RBF neural networks. Then, GCA is integrated with RBF Interpolation (RBFNN) to formulate the automatic audit risk evaluation method, and the proposal is named RBF and GCA. Such a combined methodology can improve audit risk assessment efficiency. Finally, we make some experiments to evaluate the proposed TBF-GCA on a real-world dataset, and some evaluation indicators are specified based on the actual audit risk situation of the enterprises. The obtained results reveal that RBF\u2013GCA has high accuracy in identity precision and can effectively identify audit risks for enterprises. <\/jats:p>","DOI":"10.1142\/s0218126624502876","type":"journal-article","created":{"date-parts":[[2024,5,17]],"date-time":"2024-05-17T14:25:45Z","timestamp":1715955945000},"source":"Crossref","is-referenced-by-count":0,"title":["Data-Driven Smart Assessment for Enterprise Audit Risks Based on Radial Base Function Neural Network and Grey Correlation Analysis"],"prefix":"10.1142","volume":"33","author":[{"given":"Jiezhen","family":"Yuan","sequence":"first","affiliation":[{"name":"Department of Economic Management, Guangzhou Institute of Science and Technology, Guangzhou 510540, P. R. China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Zhihong","family":"Zhang","sequence":"additional","affiliation":[{"name":"Department of Economic Management, Guangzhou Institute of Science and Technology, Guangzhou 510540, P. R. China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-4265-8313","authenticated-orcid":false,"given":"Zhuo","family":"Chen","sequence":"additional","affiliation":[{"name":"Department of Economic Management, Guangzhou Institute of Science and Technology, Guangzhou 510540, P. R. China"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"219","published-online":{"date-parts":[[2024,7,2]]},"reference":[{"key":"S0218126624502876BIB001","doi-asserted-by":"publisher","DOI":"10.1109\/TVT.2023.3265300"},{"key":"S0218126624502876BIB002","doi-asserted-by":"publisher","DOI":"10.1016\/j.dajour.2023.100212"},{"key":"S0218126624502876BIB003","doi-asserted-by":"publisher","DOI":"10.1109\/JIOT.2022.3202628"},{"key":"S0218126624502876BIB004","first-page":"20230011","volume":"32","author":"Peng C.","year":"2023","journal-title":"J. Intell. Syst."},{"key":"S0218126624502876BIB005","doi-asserted-by":"publisher","DOI":"10.1109\/JSEN.2023.3336153"},{"key":"S0218126624502876BIB006","doi-asserted-by":"publisher","DOI":"10.1016\/j.envres.2023.115549"},{"key":"S0218126624502876BIB007","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-662-68038-4_11"},{"key":"S0218126624502876BIB008","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-030-69221-6_97"},{"key":"S0218126624502876BIB009","doi-asserted-by":"publisher","DOI":"10.1016\/j.rser.2022.112128"},{"key":"S0218126624502876BIB010","first-page":"93","volume":"14","author":"Chiba Z.","year":"2022","journal-title":"Int. J. Commun. Netw. Inform. Secur."},{"key":"S0218126624502876BIB011","first-page":"231","volume":"3","author":"Egbunike F. C.","year":"2022","journal-title":"J. Contemp. Issues Account."},{"key":"S0218126624502876BIB012","doi-asserted-by":"publisher","DOI":"10.1109\/CINTI-MACRo57952.2022.10029542"},{"key":"S0218126624502876BIB013","doi-asserted-by":"publisher","DOI":"10.2478\/amns.2021.2.00061"},{"key":"S0218126624502876BIB014","doi-asserted-by":"publisher","DOI":"10.1016\/j.future.2022.10.032"},{"key":"S0218126624502876BIB015","doi-asserted-by":"publisher","DOI":"10.1109\/TIV.2023.3237960"},{"key":"S0218126624502876BIB016","doi-asserted-by":"publisher","DOI":"10.3390\/w14142174"},{"key":"S0218126624502876BIB017","doi-asserted-by":"publisher","DOI":"10.1155\/2022\/1027518"},{"key":"S0218126624502876BIB018","doi-asserted-by":"publisher","DOI":"10.1016\/j.cam.2020.112718"},{"key":"S0218126624502876BIB019","doi-asserted-by":"publisher","DOI":"10.3390\/foods12081677"},{"key":"S0218126624502876BIB020","first-page":"100527","volume":"15","author":"Zhao J.","year":"2024","journal-title":"Mach. Learn. Appl."},{"key":"S0218126624502876BIB021","doi-asserted-by":"publisher","DOI":"10.1016\/j.pursup.2024.100896"},{"key":"S0218126624502876BIB023","doi-asserted-by":"publisher","DOI":"10.1007\/s12063-022-00336-x"},{"key":"S0218126624502876BIB024","doi-asserted-by":"publisher","DOI":"10.1109\/TFUZZ.2021.3052109"},{"key":"S0218126624502876BIB025","doi-asserted-by":"publisher","DOI":"10.1016\/j.scitotenv.2022.155389"},{"key":"S0218126624502876BIB026","doi-asserted-by":"publisher","DOI":"10.1109\/ACCESS.2021.3096799"},{"key":"S0218126624502876BIB027","doi-asserted-by":"publisher","DOI":"10.1016\/j.ijpe.2019.02.001"},{"key":"S0218126624502876BIB028","first-page":"20230011","volume":"32","author":"Peng C.","year":"2023","journal-title":"J. Intell. Syst."},{"key":"S0218126624502876BIB029","doi-asserted-by":"publisher","DOI":"10.1002\/isaf.1505"},{"key":"S0218126624502876BIB030","doi-asserted-by":"publisher","DOI":"10.1108\/JEIM-01-2023-0032"},{"key":"S0218126624502876BIB031","first-page":"243","volume":"4","author":"Mostafa M. M.","year":"2015","journal-title":"Int. J. Comput. Intell. Stud."},{"key":"S0218126624502876BIB032","doi-asserted-by":"publisher","DOI":"10.1016\/j.cities.2022.103971"}],"container-title":["Journal of Circuits, Systems and Computers"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.worldscientific.com\/doi\/pdf\/10.1142\/S0218126624502876","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,11,15]],"date-time":"2024-11-15T13:10:37Z","timestamp":1731676237000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.worldscientific.com\/doi\/10.1142\/S0218126624502876"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2024,7,2]]},"references-count":31,"journal-issue":{"issue":"16","published-print":{"date-parts":[[2024,11,15]]}},"alternative-id":["10.1142\/S0218126624502876"],"URL":"https:\/\/doi.org\/10.1142\/s0218126624502876","relation":{},"ISSN":["0218-1266","1793-6454"],"issn-type":[{"type":"print","value":"0218-1266"},{"type":"electronic","value":"1793-6454"}],"subject":[],"published":{"date-parts":[[2024,7,2]]},"article-number":"2450287"}}