Financial Analysis Apparatus, Financial Analysis Method And Storage Medium

A computer executable financial analysis method comprising:

• generating first vectors having fluctuation of account items within first terms of accounting data, as components,;
• estimating fluctuation of the account items for each first term belonging to the second term, based on the first vectors within a second term including the first terms;
• calculating a residual between each fluctuation estimated by the estimator and an actual fluctuation;
• identifying an account item for which a value derived from the residual exceeds a predetermined threshold for a specific first term;
• identifying journal entries of the accounting data for the specific first term belonging to the second term to generate second vectors containing components, which are amounts of account items in each journal entry;
• extracting such journal entries from the second vectors as ones include account items for which the values derived from the residuals exceed the threshold;
• detecting whether there are anomalies among the extracted journal entries;
• and
• extracting the journal entry having the detected anomaly.

A non-transitory computer readable storage medium having stored therein computer executable financial analysis method comprising:

• generating first vectors having fluctuation of account items within first terms of accounting data, as components;
• estimating fluctuation of the account items for each first term belonging to the second term, based on the first vectors within a second term including the first terms;
• calculating a residual between each fluctuation estimated by the estimator and an actual fluctuation;
• identifying an account item for which a value derived from the residual exceeds a predetermined threshold for a specific first term;
• identifying journal entries of the accounting data for the specific first term belonging to the second term to generate second vectors containing components, which are amounts of account items in each journal entry;
• extracting such journal entries from the second vectors as ones include account items for which the values derived from the residuals exceed the threshold;
• detecting whether there are anomalies among the extracted journal entries;
• and
• extracting the journal entry having the detected anomaly.