내부통제 중요 결함 기업의 예측을 위한 데이터 마이닝 기법 유용성

Data mining is the principle of sorting through large amounts of data and picking out relevant information. It is usually used by business intelligence organizations, and financial analysts, but it is increasingly used in the sciences to extract information from the enormous data sets generated by modern experimental and observational methods. A material weakness in internal control is defined as a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected. This study is to exam of factors affect internal control material weakness(ICMW). I predict material weaknesses in internal control for 452 firms disclosing material weaknesses from 2004 to 2006 in US. For control firms, I use 417 firms of all Compustat firms with available same SIC and similar to sale that did not disclose to ICMW firms. I use 12 independence variables to predict ICMW firms. If it is training 2004 data and testing 2005 data set when there is ICMW firms, the prediction accuracy is 77.84%. And training 2004 data and testing 2005 data set when there is ICMW firms, the prediction accuracy is 73.24%. All data set case, when there is ICMW firms, the prediction accuracy is 75.54%. All the prediction accuracy is 62.56% This paper is possible that the major role for determining whether or not a firm has a material weakness in internal control vary among the sample firms. And this study help to future research might attempt to Korean firm related decision making of internal control.