JP4983028B2 - Financial control support program and financial control support system - Google Patents

Description

  The present invention relates to an audit support system and an audit support program.

  In securities trading, etc., the fact that there is no divergence between the actual state of companies and financial reporting is the basis for forming a sound trading market. It is the audit that verifies that this is not the case, that is, verifies that the actual situation is as per the financial report. Therefore, today, each corporation (company) is audited. In addition, this audit is indispensable for monitoring the suitability of business and preventing the occurrence of business risks within each company and for the early detection of problems.

  Specifically, an auditor (an internal auditor or an external auditor) conducts a follow-up survey of an arbitrary matter or a survey focusing on a certain audit trail (such as a form) according to an audit policy. On the other hand, although it can be said that activities within a company are carried out in units of business processes, the situation is different depending on the complex and individual projects, and in reality the situation cannot be dealt with systematically.

  Although not limited to auditing, Patent Document 1 describes the following as a system used for business process management and the like. In other words, the task is to improve the design efficiency of business processes, promote the sharing of business processes, and support each activity on the created business processes. Combined, process diagrams can be created electronically. On the diagrams, the usage relationship of information is expressed by media symbols and access symbols, and cost simulation is performed on the created processes. A business process design support system is described in which a customized access service is provided to a personal computer used in each activity according to the description in the service definition table when the created business process is operated.

As a system used for auditing, Patent Document 2 describes the following. In other words, the issue is to provide an audit system that can improve the quality and productivity of audits by recording and analyzing audit results based on quantitative information. Based on the audit database that stores the audit result data including the quantified audit results quantified according to a predetermined standard, and the audit result data stored in the audit database. And an audit result analysis processing unit for analyzing the audit result by a predetermined method and outputting the analysis result. According to this system, a standard output about the audit result is obtained based on the quantified data. It is described that the quality and productivity of the audit can be improved.
JP 2002-63323 A JP 2001-350910 A

  However, such a conventional technique has a problem in that it is difficult to trace an important trail in an audit. Further, although a test is required for auditing, sampling the test document is complicated, and the user interface is not suitable for auditing, so that it is not easy to use.

  The present invention has been made by paying attention to such problems of the conventional technology, and is designed to integrate the business process and evidence document record management, and to facilitate the access to the trail. The purpose is to provide support systems and audit support programs.

The gist of the present invention for achieving the object lies in the inventions of the following items.
[1] A financial control support program that allows a computer to support financial control,
In the computer,
A business flow storage function for storing a business flow related to a process action corresponding to a financial statement account item required for each corporation;
And risk control matrix storage function to store control which each action may occur to the action risk and the risk generating a control method to prevent,
And job separation table storage function of storing duties should play a role and the role for each action,
The out of control, which is stored by the risk control matrix memory function for the key control which should perform an audit, the control content and links and test results defined a test document to be related to the key control is a check item Key control storage function to store
HR information storage function for storing past and present employees and HR information including employee enrollment period from joining to retirement in a searchable manner using the role as a key,
The operation flow storage business flow stored by the function, in response to key control stored by the risk control matrix controls stored in the storage function and the key control storage function, action and the action of the business flow displayed as cooperation between, to display controls identifier corresponding to the action, the business flow display function for displaying in different forms the key control identifier with the control identifier,
For the key control displayed by the business flow display function, according to an instruction from an operator, the contents of the test stored by the key control storage function, the link of the document to be tested, and the test result are displayed in the job separation table. It displays the role and job stored in association with the memory function, retrieves the action from the job separation table memory function, and displays the personnel information corresponding to the role corresponding to the retrieved action and the document generation time. Search from the personnel information storage function, realize a control display function to display the retrieved personnel information ,
The said control display function displays the personnel information of the employee who was in the said role at the time of the production | generation of a document using the employee's tenure period memorize | stored by the said personnel information storage function, The financial control support program characterized by the above-mentioned .

[2] A test input function capable of inputting whether or not the document to be tested displayed by the control display function is qualified;
Retest document selection function for selecting a document to be further tested when the result input by the test input function is not eligible
The financial control support program according to [1], further realizing the above.

[3] A financial control support system used for financial control,
A business flow storage means for storing a business flow related to a process action corresponding to a financial statement account item required for each corporation;
And risk control matrix storage means for storing control that every action may occur to the action risk and the risk generating a control method to prevent,
And job separation table storage means for storing the job should play a role and the role for each action,
The out of control, which is stored by the risk control matrix storage means, with respect to key control which should perform an audit, the control content and links and test results defined a test document to be related to the key control is a check item Key control storage means for storing
HR information storage means for storing past and present employees and HR information including employee enrollment period from joining to retirement in a searchable manner using a role as a key,
Business flow, which is stored by the operation flow storage unit, in response to key control stored by the control and the key control storage means is stored by the risk control matrix storage unit, action and the action of the business flow displayed as cooperation between, to display controls identifier corresponding to the action, the business flow display means for displaying in different forms the key control identifier with the control identifier,
With respect to the key control displayed by the workflow display means, according to an instruction from the operator, the contents of the test stored in the key control storage means, the link of the document to be tested, and the test result are displayed in the job separation table. The role stored in the storage means is displayed in association with the duties, the action is retrieved from the job separation table storage means, and the personnel information corresponding to the role corresponding to the searched action and the document generation time is displayed. Searching from the personnel information storage means, comprising a control display means for displaying the retrieved personnel information ,
The said control display means displays the personnel information of the employee who was in the said role at the time of the production | generation of a document using the enrollment period of the employee memorize | stored by the said personnel information storage means, The financial control support system characterized by the above-mentioned .

The present invention operates as follows.
In the audit support system, the business flow holding means holds a business flow that is composed of a plurality of activity elements and linkage information between the activity elements, and the first information holding means is an audit item for the activity elements. The first correspondence information that associates a certain audit element with the activity element is retained, and the second information retaining means stores second correspondence information that associates the document information in the activity element with the activity element. And the instruction input means receives the instruction for specifying the document information corresponding to the audit item, and the first specifying means, when receiving the instruction for specifying the document information, the first correspondence information and the second information The document information of the activity element corresponding to the audit item is specified using the correspondence information, and when the second specifying means receives the document information specification instruction, the cooperation information and the first correspondence information And the second correspondence information Specifying the document information activities elements cooperate from activity elements corresponding to the audit items Te. As a result, the document information of the activity element corresponding to the audit item and the document information of the linked activity element can be specified by an instruction for specifying the document information for audit from the operator.

  Further, the instruction input means further interprets an instruction for the audit item displayed on the screen and receives the instruction for specifying the document information, and the display control means includes the document information of the activity element corresponding to the audit item and the Control is performed to display the document information of the linked activity element from the activity element corresponding to the audit item. Thus, the operator's instruction for the audit item becomes an input of document information specifying instruction, and the document information of the activity element corresponding to the audit item and the document information of the linked activity element can be displayed.

  According to the audit support system and the audit support program according to the present invention, the document information of the activity element corresponding to the audit item and the document information of the linked activity element are obtained according to the instruction for specifying the document information for audit from the operator. To be able to identify.

Hereinafter, a preferred embodiment of the present invention will be described with reference to the drawings.
Each figure shows an embodiment of the present invention. FIG. 1 is a conceptual module configuration diagram of an embodiment of the present invention. In this embodiment, in order to integrate the business process and the evidence document record management, an audit portal is provided in the conventional business support system, and the business system is used to make the audit process special. It is intended to facilitate auditing without creating documents, etc., facilitates access to the trail, makes it easy to know the control that is the control method to prevent risk occurrence, and Sampling of test objects and test results can be aggregated.

The module generally refers to a component such as software or hardware that can be logically separated. Therefore, the module in the present embodiment indicates not only a module in a program but also a module in a hardware configuration. Therefore, the present embodiment also serves as an explanation of a program, a system, and a method. In addition, the modules correspond almost one-to-one with the functions. However, in mounting, one module may be composed of one program, or a plurality of modules may be composed of one program. A plurality of programs may be used. The plurality of modules may be executed by one computer, or one module may be executed by a plurality of computers in a distributed or parallel environment. Hereinafter, “connection” includes not only physical connection but also logical connection.
In addition, the system includes a configuration in which a plurality of computers, hardware, devices, and the like are connected via a network or the like, and includes a case where the system is realized by a single computer.
Here, a document is an object, which can be processed by a computer. More specifically, the content includes text, images, sounds, moving images, and the like.

  As an audit support system, a system for supporting financial control will be mainly described. The financial control support system according to the present embodiment is used for financial control. As shown in FIG. 1, a business flow DB 311, a business flow description DB 312, a risk control matrix DB 313, a job separation table 314, a key A control DB 315 and a personnel database 316 are provided. In addition, there is a document storage 210 that stores a document used by each business system in association with attribute information such as a creation time and an update time of the document, and has a role as a repository and data storage. Then, there are a workflow display module 321, an instruction input module 322, a control display module 323, a test document selection module 324, a retest document selection module 325, a test input module 326, and an audit report generation module 327. There is a display device 331 that displays the processing result of the module so that the operator can understand it.

  The business flow DB 311 stores the business flow related to the action of the process corresponding to the account item of the financial statements required for each corporation using this system. Note that the account items of the financial statements vary depending on the business form and the like, and therefore differ for each corporation. In addition, since processes (businesses) performed in each company are related to management activities, they correspond to account items. The process then includes multiple action elements. More specifically, the data structure is as shown in FIG. The business flow DB 311 has an action No. It has a table structure including items of a column 3111, a financial statement account name column 3112, an action column 3113, a pre-action column 3114, and a post-action column 3115. Action No. A column 3111 is a number that can uniquely identify the financial statement account title column 3112 in the system. The financial statement account item name column 3112 is a process name corresponding to the account item and includes, for example, “securities etc. process”, “tax calculation process”, “loan allowance process”. The action column 3113 is a specific action in each process, for example, “receive material”, “accept material in the warehouse”, or the like. The pre-action column 3114 describes an action to be performed before the action column 3113, and the post-action column 3115 describes an action to be performed next to the action column 3113. The action column 3113, the pre-action column 3114, and the post-action column 3115 form a business flow. Some processes also have a tree structure that includes processes that should be children.

The business flow description DB 312 stores the description of the business stored in the business flow DB 311 so that the operator can understand it.
The risk control matrix DB 313 stores a risk that can occur in each action for each action and a control that is a control method for preventing the risk from occurring. For example, the risk is a risk outline (control objective) within the risk classification of legal compliance: “The contract document has not been received and maintained in the central repository and can be accessed by anyone other than the licensor”. There are such contributing factors as "electronic folder is placed in the wrong place on the computer", "unauthorized users can delete the electronic folder", etc. "Create an electronic folder that contains a purchase order and purchase order". More specifically, the data structure is as shown in FIG. The risk control matrix DB 313 has an action no. Column 3131, risk column 3132, control No. It has a table structure composed of items of a column 3133 and a control content column 3134. Action No. A column 3131 displays an action No. stored in the business flow DB 311. This corresponds to the column 3111, and is associated with the business flow DB 311 in order to acquire risk items and control items that can occur for each action element from the action elements. The risk column 3132 shows an action No. The risk corresponding to is described. Control No. A column 3133 is a number for uniquely identifying a control item corresponding to the risk in the system. The control content column 3134 describes a control (control method) corresponding to the risk.

  The job separation table 314 stores a role for each action element and a job to play the role. For example, for each action element, there is a role that each employee should play in it and a job that should play that role. More specifically, the data structure is as shown in FIG. The separation of duties table 314 is an action number. It has a table structure comprising items of a column 3141, a role column 3142, and a job column 3143. Action No. A column 3141 is an action No. stored in the business flow DB 311. This corresponds to the column 3111 and is associated with the business flow DB 311 in order to acquire the role and job corresponding to the action element from the action element. The role column 3142 includes “document creation”, “approval”, and the job column 3143 includes “XX member”, “XX department manager”, and the like.

  The key control DB 315 stores the control contents that are the check items and the regulations relating to the key controls in association with the key controls that are the target items to be audited among the control items stored by the risk control matrix DB 313. To do. Among the control items, there is a key control item which is the main control among these controls, and this must be performed during the audit. More specifically, the data structure is as shown in FIG. The key control DB 315 includes a key control No. The table structure includes a column 3151, a test column 3152, a regulation column 3153, a test required document link column 3154, and a test result column 3155. Key control No. A column 3151 indicates a control No. in the risk control matrix DB 313. The number of the key control which is selected from the column 3133 and is the key control among the controls is stored. The test column 3152 describes the content of the test. The regulation column 3153 describes a document link that can access the regulation document for the regulation that is the basis for the control. The test required document link column 3154 stores a document link that can access a document for testing whether the control is actually performed in the audit. The test result column 3155 describes the test result.

The business flow display module 321 performs control for displaying data in the business flow DB 311, business flow description DB 312, risk control matrix DB 313, key control DB 315, or processing results using the data on the display device 331. In accordance with the business flow stored by the business flow DB 311, the control stored by the risk control matrix DB 313, and the key control stored by the key control DB 315, the business flow is displayed as a link between the actions and the actions. The control identifier corresponding to the action is displayed, and the key control identifier is displayed in a form different from the control identifier. Further, when a more detailed description of the business is requested by an operator's instruction using the instruction input module 322, the corresponding description in the business flow description DB 312 is searched and displayed.
The instruction input module 322 gives an instruction to the system by looking at the processing result displayed on the display device 331 by the operator.

The control display module 323 performs control for displaying the data in the risk control matrix DB 313, the job separation table 314, the key control DB 315, the personnel management DB 316, or the processing result using the data on the display device 331. In response to the key control displayed by the business flow display module 321, the control contents and rules stored in the key control DB 315 are displayed on the display device 331 according to an instruction from the operator using the instruction input module 322. Similarly, in accordance with an instruction from the operator, the contents of the test stored in the key control DB 315, the link of the document to be tested, and the test result are displayed in association with the roles and duties stored in the job separation table 314. . The control display module 323 also displays a document related to the document to be tested.
The test document selection module 324 selects a link of a document to be tested displayed by the control display module 323 using a random number.
The test input module 326 can input whether or not the document to be tested displayed by the control display module 323 is qualified according to an instruction from the operator.
The audit report generation module 327 generates an audit report according to the result input by the test input module 326.
The retest document selection module 325 selects a document to be further tested if the result entered by the test input module 326 is not eligible.

FIG. 2 is a diagram illustrating a relationship between systems when the present embodiment is realized. The multi-function device 100 mainly performs image processing that performs image input, image output, image processing, and the like, and specifically has functions of a scanner, a printer, a copier, and a FAX. A paper document or electronic document 101 is input, output as a paper document or electronic document 102, connected to an intranet or the Internet 600, and can communicate with other devices.
The document storage system 200 is a system that manages the document storage 210 and is mainly a large-capacity repository. It is connected to an intranet or the Internet 600, and performs document input, document output, document search, etc. from other devices.
The business system 300 includes a business flow display module 321, an instruction input module 322, a control display module 323, a test document selection module 324, a retest document selection module 325, a test input module 326, and an audit report generation module 327. It is for carrying out business. It is connected to the intranet or the Internet 600, and inputs an instruction from another device or gives an instruction to another device. Specifically, it is a server device that performs back-end processing, mainly receives an instruction from an operator of the client 500 through the intranet or the Internet 600, executes processing according to the instruction, and displays the processing result on the display of the client 500. Transmitting via the intranet or the Internet 600 for display on 606.
The core system 400 performs company-wide processing (for example, integration) in cooperation with the business system 300. It is connected to the intranet or the Internet 600, and inputs an instruction from the business system 300 or the like or instructs another device.
The client 500 has a display device 331, and is a PC (personal computer) for an operator to operate. An operator can instruct a device such as the business system 300 via the intranet or the Internet 600 using the client 500 and display the result or the like.

  A computer for executing a financial control support program, a computer for realizing a financial control support system, a computer for executing a financial control support method, specifically, a document storage system 200, a business system 300, a backbone system 400, a client As shown in FIG. 3, for example, 500 is a general computer, and in particular, the client 500 is a personal computer or the like. A CPU 601 that executes a program, a boot ROM 602 that stores programs and data that are activated when the computer is booted, a RAM 603 that stores general programs and data, and a plurality of programs and data that are stored A hard disk 604 as an auxiliary storage device, a keyboard / mouse 607 as an input device for inputting data by an operator's operation, a display 606 such as a CRT or a liquid crystal display, and a print for outputting the results to paper or the like It comprises a device 608, a network interface 605 for communicating with other computers, etc., and a bus 609 for connecting them to exchange data. A plurality of these computers may be connected to each other via a network interface 605 via a network.

  Hereinafter, with reference to the drawings, mainly the screen displayed on the display device 331 and the operation and operation (operation) of each module and their relation will be described. The financial control support system can support financial control. FIG. 8 shows an example of a display screen provided or displayed by the business system 300. In FIG. 8, the display screen 410 includes a list display window 412 and a table display / edit window 414. A tab row 416 as a virtual button is provided on the upper edge of the windows 412 and 414. Here, the tab row 416 includes eight tabs corresponding to eight categories. Specifically, the tab column 416 includes an organization structure tab 418, a resource tab 419, a knowledge information tab 420, an activity tab 421, a process tab 422, a project tab 423, an execution workflow tab 424, a financial internal control documentation tab 425, and the like. By clicking each tab, it is possible to refer to information associated with the tab.

  The list display window 412 displays a hierarchical list of information relationships within the selected category. On the other hand, in the table display and edit window 414, detailed information corresponding to the item selected on the list display window 412 is displayed as a table or a list. Of course, it is also possible to create a process diagram using such a window 414. In this case, a tool bar or the like is displayed as necessary.

FIG. 9 shows an example of a screen when the financial internal control documentation tab 425 is clicked from the state of FIG. In the list display window 412, processes corresponding to the account items of the financial statements required for each corporation are displayed as a hierarchical structure. For example, in this corporation, there are “securities, etc.”, “taxes”, “allowance for doubtful accounts”, “inventories”, etc. as account items of financial statements. Etc. ”,“ Tax calculation process ”,“ Loan allowance process ”,“ Inventory purchase process ”, and within the“ Loan allowance process ” "Process" and "Process for recording allowances for overseas leases". These data are stored in the business flow DB 311, and the business flow display module 321 searches the business flow DB 311 and displays it on the display device 331.
Among these, when the “general loan loss provision process” is clicked by the operator, a flowchart of the corresponding process is shown as shown in the business flow display window 901. This flowchart is expressed by using boxes such as a processing box and a judgment box for each action. The relationship between actions is displayed as a line with an arrow connecting the boxes. These represent that actions are linked. These data are stored in the business flow DB 311, and the business flow display module 321 searches the business flow DB 311 and displays it on the display device 331. At that time, by following the action column 3113, the pre-action column 3114, and the post-action column 3115, the cooperation between actions can be illustrated by arrows.

  In the vicinity of the box, numbers surrounded by circles are displayed, such as control A 9011, control B 9012, and key control 9013. This indicates that there is a corresponding control item for each element of the action. The number is a control identifier. These data are stored in the risk control matrix DB 313, and the business flow display module 321 searches the risk control matrix DB 313 and displays it on the display device 331 while matching the data of the business flow DB 311. Yes. That is, the action No. in the business flow DB 311 is displayed. Column 3111 and the corresponding action No. in the risk control matrix DB 313. By searching the column 3131, the control number corresponding to the action is displayed. Column 3133 can be obtained.

  Further, the control A 9011 and the control B 9012 are displayed as black circles, while the key control 9013 is displayed as a red circle. This indicates that the control is a target item to be audited. In other words, if this control is performed, the legitimacy of the business can be proved. These data are stored in the key control DB 315, and the business flow display module 321 searches the key control DB 315 and displays it on the display device 331 while matching the data in the risk control matrix DB 313. . That is, the action No. in the risk control matrix DB 313 is displayed. A column 3131 is a key control No. in the key control DB 315. It is searched whether or not it is in the column 3151, and if there is a corresponding identifier, the control is a key control and is displayed in a red circle. Of course, the key control only needs to be displayed differently from the general control, so in addition to changing the color like red, changing the shape like a square or blinking It may be.

When the operator clicks the key control 9013 in the business flow display window 901 with the right button of the mouse and selects a rule in the displayed pull-down menu, a risk control matrix display window 902 is displayed as shown in FIG. The risk control matrix display window 902 displays specific control contents of the clicked key control 9013 and a link to a prescribed document related to the key control. These contents are stored in the key control DB 315, and the business flow display module 321 searches the key control DB 315 for the key control designated by the operator and displays it on the display device 331.
Here, when the operator clicks a link to a prescribed document displayed in the risk control matrix display window 902, a regulation display window 903 is displayed as shown in FIG. The rule display window 903 displays, for example, a further relevant part of the rule relating to “allowance for doubtful accounts” (in FIG. 11, which is a chapter that prescribes a standard regarding the evaluation amount of consumable supplies). This is to access a document related to the corresponding rule stored in the document storage 210 by a link to a specified document in the key control DB 315. As a result, a portal for auditing is provided in the business support system, and it is possible to easily know the control, which is a control method for preventing risk occurrence, and easily distinguish between key control and other general controls. Will be able to.

When the operator clicks the key control 9013 in the work flow display window 901, a test target control display window 904 is displayed as shown in FIG. The test target control display window 904 displays the contents of the test, the link to the regulation document, the link to the test document, the test result, and the like. These contents are stored in the key control DB 315, and the business flow display module 321 searches the key control DB 315 for the key control designated by the operator and displays it on the display device 331.
Next, when the operator gives an inspection instruction using the test target control display window 904, a test execution display window 905 is displayed as shown in FIG. In the test execution display window 905, a sample document name, a test date, a test result, and the like that are documents to be tested are displayed. If a document to be tested is determined in advance, it can be disguised such as making it valid data only for that document. You may make it select using a random number. As a result, an appropriate document can be selected without relying on the allegation of the person who audits the test document, and the validity of the audit can be ensured.

  Next, when the operator clicks a link of a document to be tested in the test execution display window 905, a voucher confirmation window 911 is displayed as shown in FIG. In the voucher confirmation window 911, an order slip 906 and an invoice 908 are displayed in addition to the delivery slip 907 which is a document designated by the operator by clicking. In this case, the order slip 906 is a document used in an action generated before the delivery slip 907, and the invoice 908 is a document used in an action generated after the delivery slip 907. Documents that are in the context of the document to be tested can also be displayed. In addition to the context of actions, it is also possible to display related documents. This can be searched using the previous action column 3114 and the subsequent action column 3115 in the business flow DB 311. As a result, it is possible to easily check a document indicating the context of the document to be tested, so that a more appropriate audit can be performed.

By selecting either the OK button 909 or the NO button 910 displayed on the voucher confirmation window 911, the operator performs an audit as to whether or not the document or action is eligible. The test result is stored in the key control DB 315. As a result, the test result can be input, so that an audit report can be easily created.
In addition, an audit report can be created using the test results. That is, the test execution display window 905 or the test target control display window 904 in which the test result is described becomes an audit report as it is. This makes it easier to create an audit report.

  In addition, the document displayed in the voucher confirmation window 911 includes the document such as a creator mark 9061, an approver mark 9062, a creator mark 9071, an approver mark 9072, a creator mark 9081, and an approver mark 9082. The created creator's mark and the approver's mark are displayed. This is because these contents are stored in the job separation table DB 314 and the control display module 323 corresponds to the corresponding action No. Is retrieved from the job separation table DB 314 and displayed on the display device 331. These marks are associated with the role column 3142 and the job column 3143 in the job separation table DB 314. As a result, a portal for auditing is provided in the business support system, and it is possible to easily know the control, which is a control method for preventing risk occurrence, and easily distinguish between key control and other general controls. The document to be tested can be easily accessed with respect to the key control, and the test result can be stored, so that the audit document can be easily created.

  When the NO button 910 in the voucher confirmation window 911 is selected by the operator, a document to be tested is further selected using a random number. This facilitates the next audit process even if the audit result is not accurate. In this case, the number of documents selected as test documents may be larger than the number of documents used in the previous test.

Further, as shown in FIG. 15, the document displayed in the voucher confirmation window 911 includes a creator mark 9161, an approver mark 9162, a creator mark 9171, an approver mark 9172, a creator mark 9181, and an approver mark 9182. Thus, the mark of the creator who created the document and the mark of the approver are displayed. This is image data of an image generated by scanning a seal imprinted on a paper document as an original by a scanning device such as a scanner. The document is stored in the document storage 21 in association with generation time information generated as an image scanned by a scanning device such as a scanner. Further, reference information 919 and 920 for confirming the name written on the seal may be displayed on the voucher confirmation window 911.
The above reference information 919 and 920 is information on the role and the employee name who was in that role at the time of stamping the document, and is specified by the job separation table DB 314 and the personnel database shown in FIG. The HR DB is software implemented on a computer as a database capable of extracting HR information including past and current employee names and employee enrollment periods from joining to retirement using job information or role information as keys. The control display module 323 corresponds to the corresponding action No. Is retrieved from the job separation table DB 314, and the corresponding action No. in the job separation table DB 314 is retrieved. Personnel information corresponding to the role of the document and the generation time information of the document stored in the document storage 21, that is, the name of the employee who was in that role at the time of generating the document, is retrieved from the personnel database and displayed on the display device 331.

The described financial control support program, financial control support system, and financial control support method can also be understood as the following invention.
[1] A financial control support program that allows a computer to support financial control,
In the computer,
A business flow storage function for storing a business flow related to a process action corresponding to a financial statement account item required for each corporation;
A risk control matrix storage function for storing a risk that can occur in each action for each action and a control that is a control method for preventing the occurrence of the risk;
Among the controls stored by the risk control matrix storage function, the key control storage function for storing the control content that is the check item and the regulation related to the key control in association with the key control that should be audited When,
In accordance with the business flow stored by the business flow storage function, the control stored by the risk control matrix storage function, and the key control stored by the key control storage function, the business flow is changed to an action and its action. A business flow display function for displaying the control identifier corresponding to the action, displaying the key control identifier in a form different from the control identifier,
For the key control displayed by the business flow display function, a control display function for displaying a control content and a rule stored by the key control storage function is realized by an instruction from an operator. Financial control support program.

[2] A financial control support program that allows a computer to support financial control,
In the computer,
A business flow storage function for storing a business flow related to a process action corresponding to a financial statement account item required for each corporation;
A risk control matrix storage function for storing a risk that can occur in each action for each action and a control that is a control method for preventing the occurrence of the risk;
Job separation table storage function that memorizes roles for each action and duties that should play that role,
Among the controls stored by the risk control matrix storage function, for the key control that is to be audited, the control contents that are the check items, the rules regarding the key control, the link of the document to be tested, and the test result Key control storage function to store
In accordance with the business flow stored by the business flow storage function, the control stored by the risk control matrix storage function, and the key control stored by the key control storage function, the business flow is changed to an action and its action. A business flow display function for displaying the control identifier corresponding to the action, displaying the key control identifier in a form different from the control identifier,
For the key control displayed by the business flow display function, according to an instruction from an operator, the contents of the test stored by the key control storage function, the link of the document to be tested, and the test result are displayed in the job separation table. A financial control support program characterized by realizing a control display function for displaying in association with roles and duties memorized by the memory function.

[3] The financial control support program according to [2], wherein a test document selection function for selecting a link of a document to be displayed displayed by the control display function using a random number is realized.

[4] The financial control support program according to [2] or [3], wherein the control display function also displays a document related to a document to be tested.

[5] The financial control according to any one of [2] to [4], wherein a test input function is provided for inputting whether or not the document to be tested displayed by the control display function is eligible. Support program.

[6] The financial control support program according to [5], wherein an audit report generation function for generating an audit report is realized according to a result input by the test input function.

[7] The financial statement according to [5] or [6], wherein a retest document selection function for further selecting a document to be tested is realized when a result input by the test input function is not qualified. Control support program.

[8] A financial control support system used for financial control,
A business flow storage means for storing a business flow related to a process action corresponding to a financial statement account item required for each corporation;
A risk control matrix storage means for storing a risk that can occur in each action for each action and a control that is a control method for preventing the occurrence of the risk;
Of the controls stored in the risk control matrix storage means, key control storage means for storing the control contents that are check items and the regulations relating to the key controls in association with the key controls that are to be audited When,
According to the business flow stored by the business flow storage means, the control stored by the risk control matrix storage means, and the key control stored by the key control storage means, the business flow is changed to an action and its action. Business flow display means for displaying the control identifier corresponding to the action, displaying the key control identifier in a form different from the control identifier,
Control display means for displaying the control contents and rules stored in the key control storage means in response to an operator's instruction with respect to the key controls displayed by the business flow display means. Financial control support system.

[9] A financial control support system used for financial control,
A business flow storage means for storing a business flow related to a process action corresponding to a financial statement account item required for each corporation;
A risk control matrix storage means for storing a risk that can occur in each action for each action and a control that is a control method for preventing the occurrence of the risk;
Job separation table storage means for storing roles for each action and duties to play the roles;
Among the controls stored in the risk control matrix storage means, for the key control that is to be audited, the control content that is the check item, the rules regarding the key control, the link of the document to be tested, and the test result Key control storage means for storing
According to the business flow stored by the business flow storage means, the control stored by the risk control matrix storage means, and the key control stored by the key control storage means, the business flow is changed to an action and its action. Business flow display means for displaying the control identifier corresponding to the action, displaying the key control identifier in a form different from the control identifier,
With respect to the key control displayed by the workflow display means, according to an instruction from the operator, the contents of the test stored in the key control storage means, the link of the document to be tested, and the test result are displayed in the job separation table. A financial control support system comprising control display means for displaying in association with roles and duties stored in a storage means.

[10] A financial control support method performed by a financial control support system used for financial control,
The financial control support system includes:
A business flow storage means for storing a business flow related to a process action corresponding to a financial statement account item required for each corporation;
A risk control matrix storage means for storing a risk that can occur in each action for each action and a control that is a control method for preventing the occurrence of the risk;
Among the controls stored in the risk control matrix storage means, for the key control that is to be audited, the control content that is the check item, the rules regarding the key control, the link of the document to be tested, and the test result Key control storage means for storing
According to the business flow stored by the business flow storage means, the control stored by the risk control matrix storage means, and the key control stored by the key control storage means, the business flow is changed to an action and its action. Display as a link between them, display a control identifier corresponding to the action, display a key control identifier in a form different from the control identifier,
A financial control support method, comprising: displaying the control contents and rules stored in the key control storage unit in response to an instruction from an operator for the displayed key control.

[11] A financial control support method performed in a financial control support system used for financial control,
The financial control support system includes:
A business flow storage means for storing a business flow related to a process action corresponding to a financial statement account item required for each corporation;
A risk control matrix storage means for storing a risk that can occur in each action for each action and a control that is a control method for preventing the occurrence of the risk;
Job separation table storage means for storing roles for each action and duties to play the roles;
Among the controls stored in the risk control matrix storage means, for the key control that is to be audited, the control content that is the check item, the rules regarding the key control, the link of the document to be tested, and the test result Key control storage means for storing
According to the business flow stored by the business flow storage means, the control stored by the risk control matrix storage means, and the key control stored by the key control storage means, the business flow is changed to an action and its action. Display as a link between them, display a control identifier corresponding to the action, display a key control identifier in a form different from the control identifier,
For the displayed key control, the contents of the test stored in the key control storage unit, the link of the document to be tested, and the test result are stored in the job separation table storage unit according to an instruction from the operator. A method for supporting financial control, characterized in that it is displayed in association with the role and job function.

Further, the audit support program can be stored in a recording medium, and in that case, it can be grasped as the following invention.
On the computer,
A business flow holding function that holds a business flow that comprises a plurality of activity elements and linkage information between the activity elements;
A first information holding function for holding first correspondence information in which an audit element that is an audit item for the activity element is associated with the activity element;
A second information holding function for holding second correspondence information in which document information in the activity element is associated with the activity element;
An instruction input function for receiving an audit instruction for the audit item;
A first identification function for identifying document information of an activity element corresponding to the audit item using the first correspondence information and the second correspondence information when receiving the document information identification instruction;
When the document information specifying instruction is received, the document information of the activity element linked from the activity element corresponding to the audit item is obtained using the linkage information, the first correspondence information, and the second correspondence information. A computer-readable recording medium recording an audit support program characterized by realizing a second specific function to be specified.

  The “computer-readable recording medium on which a program is recorded” refers to a computer-readable recording medium on which a program is recorded, which is used for program installation, execution, program distribution, and the like.

  The recording medium is, for example, a digital versatile disc (DVD), which is a standard established by the DVD Forum, such as “DVD-R, DVD-RW, DVD-RAM,” and DVD + RW. Standards such as “DVD + R, DVD + RW, etc.”, compact discs (CDs), read-only memory (CD-ROM), CD recordable (CD-R), CD rewritable (CD-RW), etc. MO), flexible disk (FD), magnetic tape, hard disk, read only memory (ROM), electrically erasable and rewritable read only memory (EEPROM), flash memory, random access memory (RAM), etc. It is.

  The program or a part of the program can be recorded on the recording medium and stored or distributed. Also, by communication, for example, a local area network (LAN), a metropolitan area network (MAN), a wide area network (WAN), a wired network used for the Internet, an intranet, an extranet, etc., or wireless communication It can be transmitted using a transmission medium such as a network or a combination of these, and can also be carried on a carrier wave.

  Furthermore, the above program may be a part of another program, or may be recorded on a recording medium together with a separate program.

It is a notional module block diagram concerning one embodiment of the present invention. It is a figure which shows the example of a relationship between the systems in one embodiment of this invention. It is a figure which shows the example of a computer by which one embodiment of this invention is implement | achieved. It is a figure which shows the data structural example of a business flow database. It is a figure which shows the example of a data structure of a risk control matrix database. It is a figure which shows the data structural example of the duty separation table database. It is a figure which shows the data structural example of a key control database. It is a figure which shows an example of a display screen. It is a figure which shows an example of the screen which displays a business flow. It is a figure which shows an example of the screen which displays a risk control matrix. It is a figure which shows an example of the screen which displays the rule in a risk control matrix. It is a figure which shows an example of the screen for an audit. It is a figure which shows an example of the screen for an audit. It is a figure which shows an example of the screen for confirming a voucher in the case of an audit. It is a figure which shows an example of the screen for confirming a voucher in the case of an audit.

Explanation of symbols

DESCRIPTION OF SYMBOLS 100 ... Multifunction machine 101,102 ... Paper document or electronic document 200 ... Document storage system 210 ... Document storage 300 ... Business system 311 ... Business flow DB
312 ... Business flow explanation DB
313 ... Risk control matrix DB
314… Separation of duties DB
315 ... Key control DB
316 ... HR DB
321 ... Business flow display module 322 ... Instruction input module 323 ... Control display module 324 ... Test document selection module 325 ... Retest document selection module 326 ... Test input module 327 ... Audit report generation module 331 ... Display device 400 ... Core system 410 ... Display screen 412 ... List display window 414 ... Table display and editing window 416 ... Tab row 418 ... Organization structure tab 419 ... Resource tab 420 ... Knowledge information tab 421 ... Activity tab 422 ... Process tab 423 ... Project tab 424 ... Execution workflow tab 425 ... Financial internal control documentation tab 500 ... Client 600 ... Intranet or Internet 601 ... CPU
602 ... Boot ROM
603 ... RAM
604 ... Hard disk 605 ... Network interface 606 ... Display 607 ... Keyboard and mouse 608 ... Printing device 609 ... Bus 901 ... Business flow display window 902 ... Risk control matrix display window 903 ... Regulation display window 904 ... Test target control display window 905 ... Test Execution display window 906 ... Order slip 907 ... Delivery slip 908 ... Invoice 909 ... OK button 910 ... NO button 911 ... Voucher confirmation window 919 ... Reference information 920 ... Reference information 3111 ... Action No. Column 3112 ... financial statement account name column 3113 ... action column 3114 ... previous action column 3115 ... subsequent action column 3131 ... action no. Column 3132 ... risk column 3133 ... control No. Column 3134 ... control content column 3141 ... action No. Column 3142 ... role column 3143 ... job column 3151 ... key control No. Column 3152 ... Test column 3153 ... Regulation column 3154 ... Test required document link column 3155 ... Test result column 9011 ... Control A
9012 ... Control B
9013 ... Key control 9061, 9071, 9081 ... Author's mark 9062, 9072, 9082 ... Approver mark

Claims (3)

A financial control support program that allows a computer to support financial control,
In the computer,
A business flow storage function for storing a business flow related to a process action corresponding to a financial statement account item required for each corporation;
And risk control matrix storage function to store control which each action may occur to the action risk and the risk generating a control method to prevent,
And job separation table storage function of storing duties should play a role and the role for each action,
The out of control, which is stored by the risk control matrix memory function for the key control which should perform an audit, the control content and links and test results defined a test document to be related to the key control is a check item Key control storage function to store
HR information storage function for storing past and present employees and HR information including employee enrollment period from joining to retirement in a searchable manner using the role as a key,
The operation flow storage business flow stored by the function, in response to key control stored by the risk control matrix controls stored in the storage function and the key control storage function, action and the action of the business flow displayed as cooperation between, to display controls identifier corresponding to the action, the business flow display function for displaying in different forms the key control identifier with the control identifier,
For the key control displayed by the business flow display function, according to an instruction from an operator, the contents of the test stored by the key control storage function, the link of the document to be tested, and the test result are displayed in the job separation table. It displays the role and job stored in association with the memory function, retrieves the action from the job separation table memory function, and displays the personnel information corresponding to the role corresponding to the retrieved action and the document generation time. Search from the personnel information storage function, realize a control display function to display the retrieved personnel information ,
The said control display function displays the personnel information of the employee who was in the said role at the time of the production | generation of a document using the employee's tenure period memorize | stored by the said personnel information storage function, The financial control support program characterized by the above-mentioned . A test input function capable of inputting whether or not the document to be tested displayed by the control display function is qualified;
The financial control support program according to claim 1, further comprising a retest document selection function for selecting a document to be further tested when a result input by the test input function is not qualified. A financial control support system used for financial control,
A business flow storage means for storing a business flow related to a process action corresponding to a financial statement account item required for each corporation;
And risk control matrix storage means for storing control that every action may occur to the action risk and the risk generating a control method to prevent,
And job separation table storage means for storing the job should play a role and the role for each action,
The out of control, which is stored by the risk control matrix storage means, with respect to key control which should perform an audit, the control content and links and test results defined a test document to be related to the key control is a check item Key control storage means for storing
HR information storage means for storing past and present employees and HR information including employee enrollment period from joining to retirement in a searchable manner using a role as a key,
Business flow, which is stored by the operation flow storage unit, in response to key control stored by the control and the key control storage means is stored by the risk control matrix storage unit, action and the action of the business flow displayed as cooperation between, to display controls identifier corresponding to the action, the business flow display means for displaying in different forms the key control identifier with the control identifier,
With respect to the key control displayed by the workflow display means, according to an instruction from the operator, the contents of the test stored in the key control storage means, the link of the document to be tested, and the test result are displayed in the job separation table. The role stored in the storage means is displayed in association with the duties, the action is retrieved from the job separation table storage means, and the personnel information corresponding to the role corresponding to the searched action and the document generation time is displayed. Searching from the personnel information storage means, comprising a control display means for displaying the retrieved personnel information ,
The said control display means displays the personnel information of the employee who was in the said role at the time of the production | generation of a document using the enrollment period of the employee memorize | stored by the said personnel information storage means, The financial control support system characterized by the above-mentioned .

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