KR100929844B1 - Audit information system based on erp system, and method of managing the same - Google Patents

Abstract

The present invention relates to an audit information system and an internal control method using the same, comprising: an audit database server means; Risk autonomous control means for managing a risk item for each business process inputted from a user terminal; Risk monitoring means for managing risk monitoring information on risk items for each business process by using source data obtained from the risk items for each business process and an ERP system or an internal company computer network; And a risk diagnosis management means for managing the audit result and the follow-up management information of the risk item for each business process by using the risk monitoring information.

Description

Audit information system based on the enterprise resource management system, method of operating audit information using the same, and recording media recording the program {AUDIT INFORMATION SYSTEM BASED ON ERP SYSTEM, AND METHOD OF MANAGING THE SAME}

The present invention relates to an audit information system and an internal control method using the same, and more particularly, to an audit information system capable of efficient auditing and easy access and utilization of a user, and an internal control method using the same.

Companies have been carrying out risk management for a long time in the past through risk recognition, prioritization and various other management strategies. To effectively manage these risks, companies can establish an effective and effective internal control system to effectively manage risks before they occur, thereby giving them confidence that they are achieving their goals internally and externally. .

Recently, computerized systems for efficiently performing the above-described audit or internal control have been proposed. However, these computerized audit systems mean nothing more than the computerization of a system that was simply managed in paper form. In particular, the audit and internal control system is not enough to be used as an internal control system to suit the characteristics of the company, and problems that are not easy to use for users who perform audit management and users who use the audit information. have. Existing auditing method has a problem that when using computerized information as a basis for risk occurrence factor, a lot of manual work is repeatedly generated for processing a large amount of information, which lowers audit efficiency and decreases utilization of processed information.

In addition, the system for performing the conventional audit management has to use a check list or a predetermined manual to confirm the risk, it is difficult to identify the quantitative risk occurrence status, there is a problem that can not be efficiently managed.

It is therefore an object of the present invention to provide a method and apparatus for solving the above problems of the prior art.

Specifically, an object of the present invention is to provide an audit information system based on enterprise resource planning (Enterprise Resource Planning, ERP), an audit information system that provides the most appropriate audit information to users and business workers performing audit management and audit using the same. It is to provide information management.

Another object of the present invention is to provide an audit information system and a method for operating audit information using the same, by which risk monitoring is automatically performed, thereby reinforcing risk diagnosis and enabling post-management of risk.

The present invention for achieving the above object is an ERP system-based audit information system, the audit database server means; Risk autonomous control means for managing a risk item for each business process inputted from a user terminal; Risk monitoring means for managing risk monitoring information on risk items for each business process by using source data obtained from the risk items for each business process and an ERP system or an internal company computer network; And risk diagnosis management means for managing the audit result and the follow-up management information of the risk item for each business process step by using the risk monitoring information, wherein the audit database server comprises: a first database for storing the source data; A second database for storing information on risk items for each business process; A third database for storing an analysis result of the risk monitoring information input from the user; And a fourth database for storing the audit result and the follow-up management information of the risk item for each business process step input from the user.
In addition, the present invention for achieving the above object, the method of operating the ERP system-based audit information system, the first step of managing risk items for each business process input from the user terminal; A second step of managing risk monitoring information on risk items for each business process by using the risk items for each business process and the source data; And a third step of managing the audit result and the follow-up management information of the risk item for each work process step by using the risk monitoring information.
In addition, the present invention for achieving the above object, the ERP system-based audit information system, a first function for managing risk items for each business process input from the user terminal; A second function of managing risk monitoring information on risk items for each business process by using the risk items for each business process and the source data; And a computer-readable recording medium recording a program for realizing a third function of managing the audit result and the follow-up management information of the risk item for each work process step by using the risk monitoring information.

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According to the present invention, by providing an ERP-based audit information system, it is possible to provide audit information that is most suitable for users and business workers performing audit management.

In addition, the present invention has the advantage that the risk monitoring is automatically carried out through the comparison of the source data according to the preliminary symptom occurrence criteria set in advance, thereby increasing the efficiency of quantification and diagnosis of risk and systematically managing risk follow-up. .

The following merely illustrates the principles of the invention. Therefore, those skilled in the art, although not explicitly described or illustrated herein, can embody the principles of the present invention and invent various devices that fall within the spirit and scope of the present invention. In addition, all conditional terms and embodiments listed herein are in principle clearly intended to be understood solely for the purpose of understanding the concept of the invention and are not to be limited to the specifically listed embodiments and states. do. In addition, it is to be understood that all detailed descriptions, including the principles, aspects, and embodiments of the present invention, as well as listing specific embodiments, are intended to include structural and functional equivalents of these matters. In addition, these equivalents should be understood to include not only equivalents now known, but also equivalents to be developed in the future, that is, all devices invented to perform the same function regardless of structure.
Thus, for example, it should be understood that the block diagrams herein represent a conceptual view of example circuitry embodying the principles of the invention. Similarly, all flowcharts and the like should be understood to represent various processes performed by a computer or processor, whether or not the computer is substantially represented on a readable medium and whether or not the computer or processor is explicitly shown.
The functionality of the various elements shown in the figures, including functional blocks represented by a processor or similar concept, can be provided by the use of dedicated hardware as well as hardware capable of executing software in association with appropriate software. When provided by a processor, the functionality may be provided by a single dedicated processor, by a single shared processor or by a plurality of individual processors, some of which may be shared. In addition, the explicit use of the terms presented in terms of processor, controller, or similar concept shall not be interpreted exclusively as a citation of hardware capable of executing software, and without limitation, ROM for storing digital signal processor (DSP) hardware, software. (ROM), RAM, and non-volatile memory are to be understood to implicitly include. Other hardware for the governor may also be included.
In the claims of this specification, components expressed as means for performing the functions described in the detailed description include all types of software including, for example, a combination of circuit elements or firmware / microcode, etc. that perform the functions. It is intended to include all methods of performing a function which are combined with appropriate circuitry for executing the software to perform the function. The invention, as defined by these claims, is equivalent to what is understood from this specification, as any means capable of providing such functionality, as the functionality provided by the various enumerated means are combined, and in any manner required by the claims. It should be understood that.
The above objects, features and advantages will become more apparent from the following detailed description taken in conjunction with the accompanying drawings. First of all, in adding reference numerals to the components of each drawing, it should be noted that the same components have the same number as much as possible even if displayed on different drawings. In addition, in describing the present invention, when it is determined that the detailed description of the related known technology may unnecessarily obscure the subject matter of the present invention, the detailed description thereof will be omitted. Hereinafter, first, the principle of the present invention will be described, and preferred embodiments according to the present invention will be described in detail with reference to the accompanying drawings.
The basic principle of the present invention is to provide an audit information system linked with an ERP system and an internal computer network. The audit information system includes at least one of a risk type analysis, a request for information change on a business process and a risk type, and an evaluation of risk impact. Risk autonomous control for receiving or displaying anomalies; Receive or display at least one of selection of risk items for each business process, abnormal symptoms data generated according to a predetermined abnormal symptom occurrence criterion by comparing the risk items with the source data, and status information on the processing status of the abnormal symptom data. Risk monitoring function to achieve; And receiving an analysis result of the risk monitoring information and a report of the analysis result, or receiving an on-site verification result and thanksgiving discrimination audit result to perform a risk diagnosis management function for cumulative management.
1 is a view showing a schematic configuration of an audit information system according to an embodiment of the present invention.
Referring to FIG. 1, the audit information system includes an audit database server 20 and a communication network for acquiring and storing a data source 10 which is a result of processing a task actually performed in a business process step from an ERP system and an in-house computer network. At least one or more on-site operator terminal 30, at least one or more auditor terminals, the first and second user terminals 40 and 50, the on-site operator terminal 30 and the auditor terminal ( 40, 50) and the data transmission and reception between the audit database server 20, the risk monitoring information (abnormal signs data, trend report) is automatically generated using the source data of the business process step obtained from the audit database server 20 The risk monitoring information is used to generate an audit result of risk items for each business process, Scotland is configured to include an audit web server 100 for managing a post-by-step risk management information items.
The business practitioner inputs information on the work process, risk items for each work process, the basis of risk occurrence, and preventive recurrence plan to the auditing web server 100 through the work staff terminal 30 such as a general computer or a laptop. In addition, the auditor may know the risk occurrence status from the audit web server 100 through the auditor terminals 40 and 50, and may check the risk occurrence basis and the recurrence prevention plan input by the business practitioner.
The data source 10 refers to detailed data for each work item stored in an ERP system and an in-house computer network. Such detailed data for each work item include, for example, purchasing information, material status, financial and accounting information, manufacturing and quality information, sales and marketing information.
Audit database server 20 is a first database for storing the data obtained from the data source 10, and a second for storing information about the business process information and risk items for each business process input from the practitioner terminal 30 And a third database for storing analysis results of risk monitoring information input from the auditor terminals 40 and 50, and a fourth database for storing follow-up information on the audit results and the risk monitoring results. .
Audit web server 100, as shown, the work derived by the risk autonomous control unit 110, risk autonomous control unit 110 to derive risk items for each business process by performing business process management and risk management Risk monitoring unit for generating risk monitoring information by using the risk items of each process and the source data acquired from the ERP system (actually obtained from the ERP system and the in-house computer network and stored in the first database of the audit database server 20). 120, the risk diagnosis management unit 130 for generating an audit result of the risk items for each business process by using the risk monitoring information, and manages the follow-up management information of risk items for each business process, audit information system for driving the entire system The driving unit 140 is included.
2 is a view showing a schematic configuration of the risk autonomous control unit 110 shown in FIG.
Referring to FIG. 2, the risk autonomous control unit 110 includes risk autonomous control interface means 111 that provides an input field for risk autonomous control and risk process step inputs through the risk autonomous control interface means 111. And risk management means 115 for determining the type of risk and assessing the impact on the work. In addition, the risk autonomous control interface means 111 further includes a business process management means 113 for the user (business practitioner, auditor) to check the business process, or manage information about the business process input by the user do.
3A to 3E are diagrams showing an embodiment of the risk autonomous control interface unit shown in FIG.
3A to 3E, the risk autonomous control interface means 111 requests a user to change a business process item (Biz.Process), a business unit, a risk type classification and identification, and data. Provides a menu for selecting internal control manuals.
Referring to Figure 3a, the meaning of the 'business process step by step' means a step-by-step division of each work progress, for example, equipment and material procurement (Material Management), purchase request, purchase execution, It is classified into disposal sale, logistics management, import and export customs clearance, material import and export, import inspection, nonconforming product processing, and payment.The above purchase request includes investment review, purchase request, purchase request and review in case of equipment purchase execution unit process. It means that it is divided into stages, such as receiving quotations and writing contracts. In the present invention, the risk items are classified by stages of the unit process for each task. For example, in the purchase contract phase of the purchase execution process of equipment purchase, one of the risk items is a content error in the contract preparation, and the risk type is a loss of revenue.
Referring to FIG. 3B, the risk autonomous control interface means 111 shows detailed items for each business unit. In FIG. 3B, when the raw subsidiary material of the purchase is selected, as shown in FIG. 3C, a menu and a risk type and evaluation for each step of the work process that the user can manage the work process in association with the work process management means 113 are shown. This will provide the data to determine the risk items and the function to query the related unit process step by step.
Figure 3d is an example of a menu for registering and modifying the risks, risk types, and impact levels of the process by business unit.
3E shows a change request menu in which an information change request module (not shown) for requesting new registration and information change for a business process and a risk provided in the risk autonomous control interface means 111 is performed. That is, the risk autonomous control unit 110 receives a work process and a risk item for the work process from the user terminal 30, 40, or 50 through the information change request module (not shown). As shown, the change request menu is configured to provide information on the request by providing a request date, requestor, requesting unit, request contents, attachments, and functions. The user may transmit a change request of a work item or a risk item for each work process to the requesting unit through the change request menu. In response to such a change request, if the relevant department inputs the processing result, the request contents and processing contents are accumulated and managed. Therefore, the user can check the request contents and the processing contents at the same time.
4 is a diagram illustrating a schematic configuration of the risk monitoring unit 120 illustrated in FIG. 1.
Referring to FIG. 4, the risk monitoring unit 120 includes a monitoring interface unit 121 that provides an input field for risk monitoring to a user, and a risk item for each business process is selected through the monitoring interface unit 121. Source data acquisition means 122 for acquiring the source data corresponding to the risk item of the business process step by step selected from the first database of the audit database server 20, and predetermined based on the risk item of the selected business process step and the source data And an abnormal symptom data generating means 123 for generating abnormal symptom data according to an abnormal symptom occurrence criterion, and state information generating means 124 for generating status information on the processing state of the abnormal symptom data. In addition, the risk monitoring unit 120 generates a trend report of the detailed analysis result for each abnormal symptom data generated, and from the first database of the audit database server 20 to the details of the business process step required for generating the trend report Risk analysis means 125 for obtaining the information, and risk feedback means 126 for performing a cause analysis request for the monitoring result.
Here, the "source data of risk items for each business process" means, for example, the purchase price information of all products when the risk items for each business process are 'purchase cost changes for each product'. In addition, the predetermined 'abnormal symptom generation criteria' can be changed, for example, such as' if more than 5% more than the last month's minimum purchase price. That is, the abnormal symptom data generating means 123 determines the item corresponding to the preset abnormal symptom generation criteria among the source data as the abnormal symptom data. "Status information" means the processing result or progress of abnormal symptom data. If the user inputs that the abnormal symptom data is in progress, the status information generating means 124 generates status information as 'in progress'. Definitions of the above terms will become more apparent in the following description.
5A and 5C show an embodiment of the risk monitoring interface unit 121 shown in FIG.
Referring to FIG. 5A, a menu for selecting Monitoring and Trend Report is provided.
5a shows that the risk items of each business process are 'purchase price fluctuations by product', and the abnormal symptom generation criteria is 'when the price rises or falls more than 5% from the last purchase price of the last month', and the abnormal symptom data is 88 Shows when a gun is created. In addition, the risk monitoring interface unit 121 interlocks with the state information generating unit 124 to show that the state of each data is 'in progress', 'unprocessed' or 'complete'. In addition, the E-mail or message transmission menu is added to the risk monitoring interface means 121, and if the user selects it, the E-mail or message is transmitted to the person in charge through the risk feedback means 126 and described later. Automatically in the audit management interface means 131, it is possible to save.
5B illustrates a case where a trend report is selected by a user, and specifically, shows a trend of 'purchasing of a purchase price per product'. That is, when the user selects a trend report in the risk monitoring interface unit 121, the risk analysis unit 125 obtains data for the trend report from the audit database server 20 to generate a trend report. According to the embodiment, the detailed analysis result of the normal data (herein, the purchase price) may be provided, and FIG. 5C is a diagram illustrating the detailed analysis of the purchase price.
FIG. 6 is a diagram illustrating a schematic configuration of the risk diagnosis management unit 130 shown in FIG. 1.
Referring to FIG. 6, the risk diagnosis management unit 130 inputs an audit management interface means 131 for inputting an analysis result of the risk monitoring information and a report content of the analysis result, and an on-site verification result and a thanksgiving discrimination audit result. It provides an input field for the purpose, and comprises a post-management interface means 133 for accumulating and managing the input information.
7A and 7B are diagrams showing an example of the implementation of the audit management interface means 131 and the post management interface means 133 shown in FIG.
Referring to FIG. 7A, the post management interface means 133 provides an input field for inputting the thanksgiving discrimination audit result. Here, the information input through the input field is cumulatively managed, and thus, it is possible to check the thanksgiving discrimination audit result step by step. 7A is a screen related to regular audit, and each step is presented with input fields for inputting contents for the implementation of the plan of inquiries, the request for audit notification data, the execution of the audit report, the preparation of the report, the improvement of the result notification plan, and the follow-up management. . Details of the post-management are cumulative management, and the details of the post-management may be separately checked as shown in FIG. 7C.
Referring to FIG. 7B, the audit management interface means 131 may include evidence of the analysis of risk monitoring information and abnormal symptom data in the field, auditors' final processing results, for example, 'thank you', 'confirmation completion'. Will be displayed. 7A and 7B illustrate an example in which the audit management interface means 131 and the post management interface means 133 are integrated into 'Audit Management'. Therefore, in the present invention, it should be noted that risk diagnosis management is sometimes used in the same sense as 'Audit Management'.
8 is a view for explaining an embodiment of the audit information operating method according to the present invention.
The audit information operating method shown in FIG. 8 shows a process of modifying / newly registering a business process. First, in step S10, the auditing web server 100 receives the business process information modification or new input information from the business practitioner terminal 30. Next, in step S20, the auditing web server 100 notifies the auditor terminals 40 and 50 of the information received from the operator terminal 30. Then, in step S30, the audit web server 100 receives the processing result for the business process modification or new registration from the auditor terminal (40, 50) is reflected in the entire system. That is, newly registered or modified business process information is updated and stored in the audit database server 20.
9 is an example showing in detail the process shown in FIG.
Referring to FIG. 9, in step S10, it is determined whether the business worker 30 is new or changed in the business process, and if it is new, the business process information is created and connected to the audit web server 100 to register. It is configured to include a process of downloading a business process from the audit web server 100, modifying it, and registering it in the audit web server 100.
In addition, the step S30 includes the process of the auditors 40 and 50 approving the work process information, and the audit web server 100 reflects the approved work process or risk items for each work process to the entire system. In other words, the approved business process or risk item for each business process is updated and stored in the audit database server 20.
10 is a view for explaining another embodiment of the audit information operating method according to the present invention.
The audit information operating method shown in FIG. 10 shows a process of correcting / newly registering information on risk and evaluation information.
Referring to FIG. 10, in step S110, the auditing web server 100 allows access of a business operator terminal 30. In step S120, the audit web server 100 receives a request for the modification or registration of the risk information of the risk item and the work process step by step newly generated from the connected business staff terminal 30. Here, the evaluation information of the risk item may be a risk level, a type of risk, an abnormal symptom occurrence standard, and the like. Thereafter, in step S130, the audit web server 100 notifies the auditor terminal (40, 50) of the request for the modification or registration of the risk items of the business process step. The auditors 40 and 50 confirm the request for modification or registration of risk items for each business process and input the approval result through the auditor terminals 40 and 50. That is, in step S140, the audit web server 100 reflects the evaluation information of the risk item of the business process step and the risk item of the business process step approved by the auditor terminal 40, 50 in the audit database server 20.
FIG. 11 is an example showing the process shown in FIG. 10 in detail.
Referring to FIG. 11, in steps S110 and S120, the present practitioner 30 grasps the phenomenon of the work process step by step, deriving risk items for each work process step, evaluating whether the risk items are new or not, and the influence of risk. After the information system 100 is connected, the registration / modification request is performed. In step S140, the auditor 40, 50, risk monitoring, risk derivation and evaluation, change or addition according to the risk monitoring results, whether or not to approve the registration request or monitoring results of the business practitioner, audit of the approved content This is done by registering a web server.
12 is a view for explaining another embodiment of the audit information operating method according to the present invention.
The audit information operating method shown in FIG. 12 shows an internal control method using the audit information system, that is, a risk diagnosis management procedure. Referring to FIG. 12, in step S210, the audit web server 100 receives detailed analysis information of a risk monitoring result using the audit information system 100 from the auditor terminals 40 and 50. Next, in step S220, when the audit web server 100 receives the detailed analysis information of the risk monitoring result, it requests the actual working person terminal 30 on the basis for this. When the evidence is input by the on-the-job practitioner, in step S230, the audit web server 100 receives the evidence on the detailed analysis information of the risk monitoring result from the on-site practitioner terminal 30. In step S240, the audit web server 100 transmits the basis information on detailed analysis information of the risk monitoring result to the auditor terminals 40 and 50. Of course, the evidence information may be transmitted to the auditor terminals 40 and 50 via means such as individual mails, rather than through the audit web server 100. In step S250, the auditor processing results are transmitted to the audit web server 100 through the auditor terminals 40 and 50 through the evidence information obtained in step S240, and the auditor to the working terminal 30 in step S280. Notify the processing result. In steps S260 and S270, the audit web server 100 receives the field audit results, improvement status information, follow-up management items, information on the improvement results from the auditor terminals 40 and 50 and the working staff terminal 30. Will be reflected in the system.
13 is an example showing in detail the process shown in FIG.
Referring to FIG. 13, step S210 is performed as a procedure of risk monitoring, abnormal symptom determination, detailed analysis, and request for evidence data from a practical staff using the audit information system 100. In step S230, the business practitioner prepares the evidence data for the abnormal symptoms and inputs the evidence data to the audit information system through the business practitioner terminal 30. In step S250, S270 and S280, the auditor reviews the evidence submitted by the business for detailed analysis of the risk monitoring results, and judges the severity, conducts audit planning and on-site audit in case of serious, general analysis and reports to management. It is a process that reflects on-site audit results, improvement measures report, follow-up management items, and improvement results in the audit information system.
While the invention has been described above based on the preferred embodiments thereof, these embodiments are intended to illustrate rather than limit the invention. It will be apparent to those skilled in the art that various changes, modifications, or adjustments to the above embodiments can be made without departing from the spirit of the invention. Therefore, the protection scope of the present invention should be construed to include not only the appended claims but also all of the above changes, modifications or adjustments.

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1 is a view showing a schematic configuration of an audit information system according to an embodiment of the present invention;

2 is a view showing a schematic configuration of the risk autonomous control unit shown in FIG.

3a to 3e are views showing an embodiment of the risk autonomous control interface means shown in FIG.

4 is a view showing a schematic configuration of the risk monitoring unit shown in FIG.

5a and 5c show an embodiment of the risk monitoring interface means shown in FIG.

6 is a view showing a schematic configuration of the risk diagnosis management unit, shown in FIG.

7a and 7b are views showing an implementation example of the audit management interface means and the post-management interface means shown in FIG.

8 is a view for explaining an embodiment of an audit information operating method according to the present invention;

9 is an example showing the process shown in FIG. 8 in detail;

10 is a view for explaining another embodiment of the audit information operating method according to the present invention;

11 is an example illustrating in detail the process illustrated in FIG. 10;

12 is a view for explaining another embodiment of the audit information operating method according to the present invention;

FIG. 13 is an example showing the process illustrated in FIG. 12 in detail.

Claims (17)

As an audit information system based on ERP system, Audit database server means; Risk autonomous control means for managing a risk item for each business process inputted from a user terminal; Risk monitoring means for managing risk monitoring information on risk items for each business process by using source data obtained from the risk items for each business process and an ERP system or an internal company computer network; And Risk diagnosis management means for managing the audit results and follow-up information of the risk items for each business process by using the risk monitoring information Including, The audit database server A first database for storing the source data; A second database for storing information on risk items for each business process; A third database for storing an analysis result of the risk monitoring information input from the user; And A fourth database for storing audit results and follow-up information of risk items for each business process inputted from the user; Including, The risk diagnosis management means Allow auditors to determine abnormal symptoms based on the risk monitoring information, conduct detailed analysis, and request evidence from the business practitioner for the abnormal symptoms; Receiving evidence of the abnormal symptoms from the field practitioner; The auditor judges an abnormal symptom based on the risk monitoring information, performs a detailed analysis, reviews the evidence data on the abnormal symptom inputted by the business practitioner, and judges the seriousness of the business process step. In the case of audit planning and on-site auditing, it is necessary to reflect the general analysis, on-site audit results, report on improvement measures, follow-up management items, and improvement results in the audit information system. The risk self-control measures The risk of providing the user terminal with an information change request module that provides a menu for requesting new registration and information change for the risk item for the work process step by step to the user terminal as an interface for inputting the risk item for the work process step. Autonomous control interface; And Business process management means for managing the risk items for each business process inputted from the user terminal through the risk autonomous control interface unit Including, The risk monitoring means, A monitoring interface unit for providing a menu for selecting risk items for each business process step for risk monitoring to the user terminal; A source data acquisition unit for obtaining source data corresponding to a risk item for each business process selected from a user terminal through the monitoring interface unit from the audit database server unit; An abnormal symptom data generation unit configured to compare the selected risk factors of the business process step with the acquired source data and generate abnormal symptom data according to a predetermined abnormal symptom occurrence standard for the risk items of the selected business process step; And Risk analysis unit for obtaining a trend report on the risk items of the selected business process step by obtaining information on the detailed items of the business process step from the audit database server means Including; The risk diagnosis management means, An audit management interface unit providing an interface for inputting an analysis result of the risk monitoring information to a user terminal; And Provides interface for inputting on-site verification results and thanksgiving discrimination audit results, and post-management interface unit for accumulating and managing inputted information. Audit information system based on the ERP system. delete delete delete delete delete As an operating method of the audit information system based on the ERP system of claim 1, A first step of managing a risk item for each business process inputted from a user terminal; A second step of managing risk monitoring information on risk items for each business process by using the risk items for each business process and the source data; And A third step of managing audit results and follow-up management information of risk items for each business process by using the risk monitoring information; Including, The third step is Allow auditors to determine abnormal symptoms based on the risk monitoring information, conduct detailed analysis, and request evidence from the business practitioner for the abnormal symptoms; Receiving evidence of the abnormal symptoms from the field practitioner; The auditor judges an abnormal symptom based on the risk monitoring information, performs a detailed analysis, reviews the evidence data on the abnormal symptom inputted by the business practitioner, and judges the seriousness of the business process step. In the case of audit planning and on-site auditing, it is necessary to reflect the general analysis, on-site audit results, report on improvement measures, follow-up management items, and improvement results in the audit information system. The first step is Providing an information change request module to the user terminal providing a menu for requesting new registration and information change for the risk item for the work process step by step as an interface for inputting the risk item for the work process step by step. ; And Managing risk items for each business process inputted from the user terminal through providing the interface; Including, The second step, Providing a menu for selecting a risk item for each business process step for risk monitoring to the user terminal; Acquiring, from the audit database server means, source data corresponding to a risk item of a business process step selected from the user terminal through providing the menu; Comparing the acquired risk data with the selected business process step by step and generating abnormal symptoms data according to a predetermined abnormal symptom occurrence criterion for the risk item for the selected business process step; And Acquiring information on the detailed items of the business process step from the audit database server means and generating a trend report on the risk items of the selected business process step Including, The third step, Providing an interface for inputting an analysis result of the risk monitoring information to a user terminal; And Provides an interface for inputting field verification results and thanksgiving discrimination audit results, and accumulates inputted information Operation method of the audit information system comprising a. delete delete delete delete delete delete delete delete delete delete

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