CN102479356A - Walk through test method and apparatus thereof - Google Patents
Walk through test method and apparatus thereof Download PDFInfo
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- CN102479356A CN102479356A CN2010105658688A CN201010565868A CN102479356A CN 102479356 A CN102479356 A CN 102479356A CN 2010105658688 A CN2010105658688 A CN 2010105658688A CN 201010565868 A CN201010565868 A CN 201010565868A CN 102479356 A CN102479356 A CN 102479356A
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Abstract
The embodiment of the invention provides a walk through test method and an apparatus thereof; therefore, working strength of auditors or internal audit personnel can be reduced and accuracy of the walk through test can be improved. The method comprises the following steps that: corresponding relations among work flows, control activities and documents are established; a tested work flow that is selected from the work flows by a user and a selected control activity that is selected from the control activities by the user are received; association is carried out on a concrete field in the documents, the tested work flow and the selected control activity; and it is checked whether the concrete field accords with control of the selected control activity during the tested work flow. According to the invention, auditors or internal audit personnel can be released from heavy and boring manual detection work; auditing time and workload can be substantially reduced; subjective errors during auditing can be reduced; the cost on internal control management of an enterprise itself can be reduced; and an enterprise is assisted to rapidly construct an enterprise internal control management system that not only is in accordance with external supervision but also enables the management level of the enterprise itself to be improved.
Description
Technical field
The present invention relates to the financial software field, relate in particular to a kind of practice test method and apparatus.
Background technology
Practice test is meant chooses sample/one business in related procedure (or sub-process); Initiate the whole process (promptly this flow process is from all processes of origin-to-destination) that link begins to track finance always and keeps accounts/report from business, with this verify intra-company's control flow of noting describe whether complete correctly.Whether practice test is consistent with the description in process flow diagram text description and the risk control matrix in order to examine practical operation/implementation status.Flow process through this kind mode is found is described and the content of risk control document and the difference of actual implementation status; Need to analyze the reason that difference produces; And corresponding rectification or complete suggestion are proposed, ultimate demand reaches the purpose that internal control document content recorded and actual conditions are consistent.
At present; Industry is carried out practice test and has still been continued to use traditional method, that is, and and important transaction flow vertical whole " seeing " a time; For example; For selling and this transaction flow of gathering circulation, exactly through inspection, observe, the inquiry pending trial is had the records of distance by the log preface, from accept customer order, sell on credit examine, a series of contents such as sales slip formation, delivery, gathering, accounting processing all " walking " a time; Situation the such as whether setting of definite internal control is good then, whether internal control is being carried out; Thereby the internal control to relevant is estimated, and on the basis of estimating, determines whether to carry out the control test, and internal auditor or certified public accountant carry out practice test according to " line ".
The method of carrying out practice test from above-mentioned industry can be known; Existing practice test method all is that auditor and Nei examine personnel carry out practice test with the manual mode flow inspection basically; This method working strength is big; The specialty requirement of internally examining personnel or auditor is very high, easy error.
Summary of the invention
The embodiment of the invention provides a kind of practice test method and apparatus, to reduce auditor or interior careful personnel's working strength, improves the accuracy rate of practice test.
The embodiment of the invention provides a kind of practice test method, comprising: set up the corresponding relation between operation flow, control activity and the document;
The selected control activity of selecting in tested operation flow that the reception user selects from said operation flow and the said control activity;
Carry out related with said tested operation flow, said selected control activity the concrete field in the said document;
Check whether said concrete field meets the control of said selected control activity in said tested operation flow process.
The embodiment of the invention provides a kind of practice test device, and said device comprises binding module, receiver module, relating module and inspection module;
Said binding module is used to set up the corresponding relation between operation flow, control activity and the document;
Said receiver module is used for receiving the selected control activity of selecting tested operation flow that the user selects from said operation flow and the said control activity;
Said relating module is used for carrying out related with said tested operation flow, said selected control activity the concrete field of said document;
Said inspection module is used for checking whether said concrete field meets the control of said selected control activity in said tested operation flow process.
Can know from the invention described above embodiment; Corresponding relation between operation flow, control activity and the document is set up in advance; The user only need select to select in tested operation flow and the said control activity selected control activity from said operation flow, system carries out the concrete field in the said document and said tested operation flow, said selected control activity related automatically and accomplishes whether the said concrete field of inspection meets said selected control activity in said tested operation flow process control.Because the concrete work of above-mentioned practice test is to be automatically performed by software program; Therefore; The present invention can make auditor or interior careful personnel from heavy, uninteresting manual detection, free, and practices thrift the time and the workload of audit greatly, and; Owing to do not need manual intervention in the practice test process, can reduce the subjective errors in the audit greatly.The method of using the embodiment of the invention to provide can reduce the cost of enterprise self to internal control and management, assists enterprise to build the enterprise's internal control and management system that not only meets external administration but also can largely promote the self-management level fast.
Description of drawings
In order to be illustrated more clearly in the technical scheme of the embodiment of the invention; To do to introduce simply to the accompanying drawing of required use in prior art or the embodiment description below; Obviously, the accompanying drawing in describing below only is some embodiments of the present invention, for those of ordinary skills; Under the prerequisite of not paying creative work property, can also obtain other accompanying drawing like these accompanying drawings.
Fig. 1 is the practice test method flow synoptic diagram that the embodiment of the invention provides;
Fig. 2 is the practice test device logical organization synoptic diagram that the embodiment of the invention provides;
Fig. 3 is the practice test device logical organization synoptic diagram that another embodiment of the present invention provides;
Fig. 4 is the practice test device logical organization synoptic diagram that another embodiment of the present invention provides;
Fig. 5 is the practice test device logical organization synoptic diagram that another embodiment of the present invention provides;
Fig. 6 is the practice test device logical organization synoptic diagram that another embodiment of the present invention provides.
Embodiment
To combine the accompanying drawing in the embodiment of the invention below, the technical scheme in the embodiment of the invention is carried out clear, intactly description, obviously, described embodiment only is the present invention's part embodiment, rather than whole embodiment.Based on the embodiment among the present invention, those of ordinary skills are not making the every other embodiment that is obtained under the creative work prerequisite, all belong to the scope of the present invention's protection.
Seeing also accompanying drawing 1, is the practice test method flow synoptic diagram that the embodiment of the invention provides, and mainly comprises step:
S101 sets up the corresponding relation between operation flow, control activity and the document.
So-called control activity is meant policy and program that the instruction of guaranteeing the management echelon is able to carry out, comprises and mandate, evaluation of performance, information processing, control in kind such as separate at relevant activity with responsibility.For example; Control activity in " expense reimbursement payment " this financial system, exactly in order to ensure claimer department head's (or upper-level leader) in the process for reimbursing expense affirmation signature, financial executive's audit, the general manager (GM) of company (or delegable people) examine and receive and pay out check and a series of activities such as effect payment are able to carry out and the relevant policies and the program of working out.Document is exactly in the relevant financial system (for example, K/3 system etc.), to an operation flow, has the document of upstream and downstream relation, for example, and the expenses claim sheer in " process for reimbursing expense ", payment order or the like.
In embodiments of the present invention; Can set up the corresponding relation of operation flow and document earlier; Then, set up the corresponding relation of this operation flow and control activity again, for example; Set up the corresponding relation of " process for reimbursing expense " and " expenses claim sheer ", " payment order "; Set up the relation of " process for reimbursing expense " and " expense reimbursement payment " again, so, " process for reimbursing expense ", " document " (comprising " expenses claim sheer ", " payment order ") and " expense reimbursement payment " three's corresponding relation has just been set up.Certainly, can directly set up " process for reimbursing expense ", " document " (comprising " expenses claim sheer ", " payment order ") and " expense reimbursement payment " three's corresponding relation simultaneously, the present invention does not add restriction to this yet.
When setting up corresponding relation, can set up corresponding relation with the title of operation flow, control activity and document, also can in advance operation flow, control activity and document be given corresponding ID number, the corresponding relation of setting up these ID numbers gets final product.
S102, the selected control activity of selecting in tested operation flow that the reception user selects from said operation flow and the said control activity.
Corresponding relation between operation flow, control activity and the document can be set up in advance and be stored in the system, also can when user test, set up temporarily.After these corresponding relations were set up, the user just can be from selection operation flow these operation flows with corresponding relation and the control activity and control activity as tested operation flow and selected control activity.
When the user selects in tested operation flow and the said control activity to select selected control activity from said operation flow, system receives this operation.
S103 carries out related with said tested operation flow, said selected control activity the concrete field in the said document.
In embodiments of the present invention, the concrete field in the document can be when carrying out practice test, and the critical field that auditor or interior careful personnel relatively pay close attention to, these critical fielies also are the stress test projects of practice test.For example, in embodiment provided by the invention, can be with " audit state " in " expense (loaning bill) request slip " concrete field as practice test, also can be with " appraising and deciding Fee Amount " in " expenses claim sheer " concrete field as practice test.Which concrete field can be selected according to user's testing requirement as the concrete field of practice test in the document, only illustrates here, is not limited to technical scheme provided by the invention.
S104 checks whether said concrete field meets the control of said selected control activity in said tested operation flow process.
From choosing of practice test related procedure (or sub-process), practice test is a kind of behavioral test of similar sample testing, and therefore, practice test is not that each field in the document is all tested yet.As previously mentioned; What auditor or interior careful personnel relatively paid close attention to is the critical field in the document, therefore, and in embodiments of the present invention; Software program only need check whether said concrete field meets the control of said selected control activity in said tested operation flow process; That is, based on the corresponding relation of operation flow, document and control activity, whether concrete field meets the control of said selected control activity on the tracking inspection document in said tested operation flow process.
For example, for " audit state " field in " expense (loaning bill) request slip ", if through practice test, the check result that provides is that the person approving is same people with making single, does not then obviously meet the control that the control activity is given; And for example; " appraising and deciding Fee Amount " field in " expenses claim sheer "; If this amount of money should be certain set-point; But the check result that provides is this to be appraised and decided Fee Amount and is greater than or less than this certain set-point, does not then obviously also meet the control that the control activity is given, and these documents should not passed through by audit.
Can know from the invention described above embodiment; Corresponding relation between operation flow, control activity and the document is set up in advance; The user only need select to select in tested operation flow and the said control activity selected control activity from said operation flow, system carries out the concrete field in the said document and said tested operation flow, said selected control activity related automatically and accomplishes whether the said concrete field of inspection meets said selected control activity in said tested operation flow process control.Because the concrete work of above-mentioned practice test is to be automatically performed by software program; Therefore; The present invention can make auditor or interior careful personnel from heavy, uninteresting manual detection, free, and practices thrift the time and the workload of audit greatly, and; Owing to do not need manual intervention in the practice test process, can reduce the subjective errors in the audit greatly.The method of using the embodiment of the invention to provide can reduce the cost of enterprise self to internal control and management, assists enterprise to build the enterprise's internal control and management system that not only meets external administration but also can largely promote the self-management level fast.
Need to prove; In embodiments of the present invention, because the corresponding document difference of each operation flow, the control activity of each operation flow that need test correspondence is also different; Therefore; Can before the corresponding relation of setting up between operation flow, control activity and the document, preset said operation flow and said control activity, also can carry out preceding scene and preset in test.
Particularly, these control activities can be from the control activity that has existed in the system, also can be through the newly-increased control activity of automatic control platform.
As replenishing; Whether the said concrete field of inspection meets the control of said selected control activity in said tested operation flow process after; The result that can also in said tested operation flow process, whether meet the control of said selected control activity according to the said concrete field of inspection; Generation practice test report is as file records.
Seeing also accompanying drawing 2, is a kind of practice test device logical organization synoptic diagram that the embodiment of the invention provides.For the ease of explanation, only show the part relevant with the embodiment of the invention.The practice test device of Fig. 2 example comprises binding module 201, receiver module 202, relating module 203 and inspection module 204, wherein:
Relating module 203 is used for carrying out related with said tested operation flow, said selected control activity the concrete field of said document;
The binding module 201 of Fig. 2 example comprises that first sets up unit 301 and second and set up unit 302, the practice test device logical organization synoptic diagram that another embodiment of the present invention provides shown in accompanying drawing 3, wherein:
First sets up unit 301, is used to set up the corresponding relation of said operation flow and said document;
Second sets up unit 302, is used to set up the corresponding relation of said operation flow and said control activity.
The binding module 201 of Fig. 2 example also can include only the 3rd and set up unit 401, the practice test device logical organization synoptic diagram that another embodiment of the present invention provides shown in accompanying drawing 4.The 3rd sets up unit 401 is used for directly setting up the corresponding relation between said operation flow, said control activity and the said document three.
The practice test device of Fig. 2 to Fig. 4 example may further include first preset module 501 and second preset module 502, the practice test device logical organization synoptic diagram that another embodiment of the present invention provides shown in accompanying drawing 5, wherein:
The practice test device of Fig. 2 to Fig. 5 example may further include report generation module 601, the practice test device logical organization synoptic diagram that another embodiment of the present invention provides shown in accompanying drawing 6.Report generation module 601 is used for the check result according to said inspection module 204, generates the practice test report.
In the practice test device of Fig. 2 to Fig. 6 example, said control activity is from the control activity that has existed in the system or newly-increased through automatic control platform.
Need to prove; Contents such as the information interaction between each module/unit of said apparatus, implementation; Since with the inventive method embodiment based on same design; Its technique effect that brings is identical with the inventive method embodiment, and particular content can repeat no more referring to the narration among the inventive method embodiment here.
One of ordinary skill in the art will appreciate that all or part of step in the whole bag of tricks of the foregoing description is to instruct relevant hardware to accomplish through program; This program can be stored in the computer-readable recording medium; Storage medium can comprise: ROM (read-only memory) (ROM; Read Only Memory), RAS (RAM, Random Access Memory), disk or CD etc.
More than a kind of practice test method and apparatus that the embodiment of the invention is provided carried out detailed introduction; Used concrete example among this paper principle of the present invention and embodiment are set forth, the explanation of above embodiment just is used for helping to understand method of the present invention and core concept thereof; Simultaneously, for one of ordinary skill in the art, according to thought of the present invention, the part that on embodiment and range of application, all can change, in sum, this description should not be construed as limitation of the present invention.
Claims (10)
1. a practice test method is characterized in that, said method comprises:
Set up the corresponding relation between operation flow, control activity and the document;
The selected control activity of selecting in tested operation flow that the reception user selects from said operation flow and the said control activity;
Carry out related with said tested operation flow, said selected control activity the concrete field in the said document;
Check whether said concrete field meets the control of said selected control activity in said tested operation flow process.
2. the method for claim 1 is characterized in that, the said corresponding relation of setting up between operation flow, control activity and the document comprises:
Set up the corresponding relation of said operation flow and said document;
Set up the corresponding relation of said operation flow and said control activity.
3. the method for claim 1 is characterized in that, the said corresponding relation of setting up between operation flow, control activity and the document comprises:
Directly set up the corresponding relation between said operation flow, said control activity and the said document three.
4. the method for claim 1 is characterized in that, before the said corresponding relation of setting up between operation flow, control activity and the document, also comprises:
Preset said operation flow and said control activity.
5. like any described method of claim 1 to 4, it is characterized in that said control activity is from the control activity that has existed in the system or newly-increased through automatic control platform.
6. the method for claim 1 is characterized in that, whether the said concrete field of inspection meets the control of said selected control activity in said tested operation flow process after, also comprises:
According to checking whether said concrete field meets the result of the control of said selected control activity in said tested operation flow process, generate the practice test report.
7. a practice test device is characterized in that, said device comprises binding module, receiver module, relating module and inspection module;
Said binding module is used to set up the corresponding relation between operation flow, control activity and the document;
Said receiver module is used for receiving the selected control activity of selecting tested operation flow that the user selects from said operation flow and the said control activity;
Said relating module is used for carrying out related with said tested operation flow, said selected control activity the concrete field of said document;
Said inspection module is used for checking whether said concrete field meets the control of said selected control activity in said tested operation flow process.
8. device as claimed in claim 7 is characterized in that, said binding module comprises that first sets up unit and second and set up the unit;
Said first sets up the unit, is used to set up the corresponding relation of said operation flow and said document;
Said second sets up the unit, is used to set up the corresponding relation of said operation flow and said control activity; Perhaps
Said binding module comprises that the 3rd sets up the unit;
The said the 3rd sets up the unit, is used for directly setting up the corresponding relation between said operation flow, said control activity and the said document three.
9. device as claimed in claim 7 is characterized in that, said device also comprises first preset module, second preset module and report generation module;
Said first preset module is used to preset said operation flow;
Said second preset module is used to preset said control activity;
Said report generation module is used for the check result according to said inspection module, generates the practice test report.
10. like any described device of claim 7 to 9, it is characterized in that said control activity is from the control activity that has existed in the system or newly-increased through automatic control platform.
Priority Applications (1)
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| CN2010105658688A CN102479356A (en) | 2010-11-30 | 2010-11-30 | Walk through test method and apparatus thereof |
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| Application Number | Priority Date | Filing Date | Title |
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| CN2010105658688A CN102479356A (en) | 2010-11-30 | 2010-11-30 | Walk through test method and apparatus thereof |
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| CN102479356A true CN102479356A (en) | 2012-05-30 |
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| CN2010105658688A Pending CN102479356A (en) | 2010-11-30 | 2010-11-30 | Walk through test method and apparatus thereof |
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Cited By (5)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN104462988A (en) * | 2014-12-16 | 2015-03-25 | 国家电网公司 | Walk-through test technique based information security audit implementation method and system |
| CN109643346A (en) * | 2016-10-01 | 2019-04-16 | 英特尔公司 | Control stream integrality |
| CN109872057A (en) * | 2019-01-31 | 2019-06-11 | 深圳顺禧管理咨询有限公司 | A kind of internal control system |
| CN110515828A (en) * | 2019-07-10 | 2019-11-29 | 平安普惠企业管理有限公司 | Document test method, device, equipment and storage medium |
| CN113327023A (en) * | 2021-05-24 | 2021-08-31 | 建信金融科技有限责任公司 | Traversal test method and device, electronic equipment and computer readable storage medium |
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| CN1728133A (en) * | 2004-07-27 | 2006-02-01 | 武征 | Object oriented information server, preparation method and browser |
| CN1758274A (en) * | 2005-09-26 | 2006-04-12 | 郭军 | Universal service processing method and its computer system |
| CN101026647A (en) * | 2007-04-09 | 2007-08-29 | 中国网络通信集团公司 | Telecommunication income check dynamic hierarchical management system and method |
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Patent Citations (3)
| Publication number | Priority date | Publication date | Assignee | Title |
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| CN1728133A (en) * | 2004-07-27 | 2006-02-01 | 武征 | Object oriented information server, preparation method and browser |
| CN1758274A (en) * | 2005-09-26 | 2006-04-12 | 郭军 | Universal service processing method and its computer system |
| CN101026647A (en) * | 2007-04-09 | 2007-08-29 | 中国网络通信集团公司 | Telecommunication income check dynamic hierarchical management system and method |
Cited By (7)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN104462988A (en) * | 2014-12-16 | 2015-03-25 | 国家电网公司 | Walk-through test technique based information security audit implementation method and system |
| CN104462988B (en) * | 2014-12-16 | 2017-08-11 | 国家电网公司 | Audit of information security realization method and system based on practice test technology |
| CN109643346A (en) * | 2016-10-01 | 2019-04-16 | 英特尔公司 | Control stream integrality |
| CN109643346B (en) * | 2016-10-01 | 2024-01-02 | 英特尔公司 | Control flow integrity |
| CN109872057A (en) * | 2019-01-31 | 2019-06-11 | 深圳顺禧管理咨询有限公司 | A kind of internal control system |
| CN110515828A (en) * | 2019-07-10 | 2019-11-29 | 平安普惠企业管理有限公司 | Document test method, device, equipment and storage medium |
| CN113327023A (en) * | 2021-05-24 | 2021-08-31 | 建信金融科技有限责任公司 | Traversal test method and device, electronic equipment and computer readable storage medium |
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Application publication date: 20120530 |