2019, Suyts, V. P., Leonov, P. Y., Kotelyanets, O. S., Ivanov, N. V., Леонов, Павел Юрьевич

© 2019, Springer Nature Switzerland AG.Considering the modern risk-oriented approach to auditing, environmental instability, as well as the lack of clear recommendations for conducting selective surveys, improving sampling methods is relevant, updating and new development of methodological tools for conducting selective audits are required; the article substantiates the use of the K-means method as a selective method for constructing an audit sample, special attention was paid to the professional judgment of the auditor and his need to apply K-means clustering.

2019, Suyts, V. P., Leonov, P. Y., Kotelyanets, O. S., Ivanov, N. V., Леонов, Павел Юрьевич

© 2019, Springer Nature Switzerland AG.The article has a high practical significance, which is that the described model of processing and clustering data on banking operations has significantly accelerated the process of identifying suspicious (high risk) among them and creating a portrait of a client of a credit institution based on its cashless payments (including his counterparties).

2013, Леонов, П. Ю., Леонов, Павел Юрьевич, Кеворкова, Ж. А.