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–GCA has high accuracy in identity precision and can effectively identify audit risks for enterprises.
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