Financial analysis apparatus, financial analysis method, and financial analysis program

摘要

An anomaly included in accounting data is accurately and efficiently detected. A financial analysis apparatus includes a first vector generation unit that generates a first vector having each variation value of each account item in a first period of accounting data as an element, and a plurality of first periods. An estimation unit that estimates each variation value of a plurality of account items in the first period based on a plurality of first vectors in two periods, and a residual detection unit that detects a residual between the variation value and the actual variation value And an abnormal candidate specifying unit that extracts a fluctuation value of a specific account item in a specific first period in which a value correlated with the residual exceeds a threshold value, and each of a plurality of account items of each journal entry in the specific first period A journal entry limiting unit that generates a second matrix in which second vectors having variable values as elements are arranged in the row direction, and a journal that includes an account item including an account item whose value correlated with the residual exceeds a threshold value from the second matrix. Anomaly detection to detect anomalies contained in the extracted journal and the journal entry If, comprising an abnormal journal extractor for extracting abnormality is detected journal, the. [Selection] Figure 1