TWM568448U - Intelligent audit system - Google Patents

Abstract

The novel intelligent auditing system includes an accounting accounting processing center and a voucher comparison unit. The accounting and accounting processing center includes an input voucher image, a sales voucher image, a voucher identification unit and a data voucher management unit. The voucher identification unit reads the input voucher image to generate an input voucher data, and the voucher identification unit reads the sales voucher image to generate a sales voucher data. The data voucher management unit includes a character analysis management unit, and the character analysis management unit includes a keyword database, and the character analysis management unit classifies the input voucher data or the sales voucher data according to the content of the keyword database to generate One type of subpoena. The voucher comparison unit compares the class voucher with an external original voucher, and compares the bank account income and expenditure record with the input payment record or with the sales income record to filter out the abnormal item.

Description

Intelligent auditing system

The invention provides a smart auditing system, in particular to a smart auditing system with a voucher comparison unit.

The traditional accountant audits are classified and spot-checked, and the accuracy of the accounts cannot be accurately determined. However, there has been no accounting tool that can directly identify the voucher and immediately generate a voucher, so it takes a lot of time to perform all the inquiries of the accounting. In addition, the use of manual methods to check the company's original subpoena is prone to artificial omissions. Moreover, when some abnormal items are included in the original voucher, the artificial method is not easy to be detected. Therefore, how to improve the various problems of checking accounting, first use information technology to check out abnormal items, and then use professionals to check abnormal items in detail, aiming at accurate and efficient auditing and reducing costs.

The purpose of the novel is to provide a smart auditing system, which can perform a full inspection of the account to filter out abnormal items and perform manual detailed investigation. The novel intelligent auditing system includes a memory unit, an accounting processing center and a voucher comparison unit. The memory unit stores at least one input voucher image and at least one sales voucher image, and the accounting transaction processing center includes a voucher identification unit and a data voucher management unit. The voucher identification unit reads the input voucher image by OCR text recognition technology to generate an input voucher data, and the voucher identification unit reads the sales voucher image by OCR text recognition technology to generate a sales voucher data. The data voucher management unit includes a character analysis management unit, and the character analysis management unit includes a keyword database, and the character analysis management unit classifies the input voucher data or the sales voucher data according to the content of the keyword database to generate One type of subpoena. Wherein, the voucher comparison unit compares the class voucher with an external original voucher. In the above intelligent auditing system, the memory unit, the accounting processing center and the voucher comparison unit are all installed in a server. In the above intelligent auditing system, a detecting unit is further included, the detecting unit is installed on the server, and the detecting unit is used for connecting a terminal control unit outside the line. In the above intelligent auditing system, a financial person controls the detecting unit to check the type of voucher by the terminal control unit. In the smart auditing system described above, wherein the incoming voucher image is generated by scanning or photographing a conventional invoice or an electronic invoice. In the smart auditing system described above, wherein the sales credential image is generated by scanning or photographing a conventional invoice or an electronic invoice. In the above-mentioned smart auditing system, the data voucher management unit further includes a duplicate voucher filtering unit, and the duplicate voucher filtering unit is configured to check whether the inward voucher data or the sales voucher data is repeatedly established. In the smart auditing system described above, when the content of the voucher cannot correspond to the content of the external original voucher, the voucher comparison unit issues a warning message. The above described features and advantages will be more apparent from the following description.

Please refer to FIG. 1A , which illustrates the smart auditing system 10 of the present embodiment. The intelligent auditing system 10 includes a memory unit 60, an accounting transaction processing center 12, and a voucher comparison unit 13. The memory unit 60 stores at least one input voucher image 601 and at least one sales voucher image 602, and accounting accounting processing The center 12 includes a voucher identification unit 124 and a data voucher management unit 123. The memory unit 60, the accounting transaction processing center 12, and the voucher comparison unit 13 are all installed in a server 6. In addition, the entry voucher image 601 is generated by scanning or photographing a conventional invoice or an electronic invoice, and the sales voucher image 602 is also generated by scanning or photographing a conventional invoice or an electronic invoice. In detail, when the above-mentioned traditional invoice or electronic invoice is an invoice or certificate belonging to the input expenditure, the captured image is classified as the input voucher image 601, if the traditional invoice or electronic invoice is an invoice for the sales income or At the time of the voucher, the captured image is classified as the sales voucher image 602. Thereafter, the voucher identification unit 124 reads the incoming voucher image 601 by the OCR character recognition technology to generate an incoming voucher data (not drawn). Similarly, the voucher identification unit 124 also reads the sales voucher image 602 by OCR character recognition technology to generate a sales voucher data (not drawn). Thereafter, the entry voucher information and the sales voucher data are transmitted to the material voucher management unit 123. In the above-mentioned FIG. 1A, the memory unit 60 stores only one input voucher image 601 and one sales voucher image 602 as an example of the present embodiment. However, in the general case, the memory unit 60 of the smart auditing system 10 stores a plurality of entry voucher images 601 and a plurality of sales voucher images 602. Therefore, the data voucher management unit 123 also temporarily stores a plurality of the input voucher data and a plurality of the sales voucher materials. In addition, the data voucher management unit 123 includes a duplicate voucher filtering unit 1231 and a character analysis management unit 1232. The duplicate voucher filtering unit 1231 is configured to check whether the inward voucher data or the voucher document data is repeatedly established. For example, the duplicate voucher filtering unit 1231 determines whether the entry voucher data or the sales voucher data has been stored in the material voucher management unit 123 according to the traditional invoice or the invoice number of the electronic invoice. As a result, the same invoice will not be re-recorded. In addition, the duplicate voucher filtering unit 1231 can also determine whether the inward voucher data or the sales voucher data has been stored in the data voucher management unit 123 according to the traditional invoice or the date, item and amount of the electronic invoice, and can also avoid duplicate accounting. . In addition, the character analysis management unit 1232 includes a keyword database 1232A, and the character analysis management unit 1232 classifies the input voucher data or the sales voucher data according to the content of the keyword database 1232A to generate a class one voucher. 125. The contents of class subpoena 125 include date, accounting item, product name, and amount. For example, when the entry voucher data includes the "pencil" keyword, the character analysis management unit 1232 finds the corresponding name "stationery article" in the keyword database 1232A, and the account number is "5153". Alternatively, when the entry voucher data includes the keywords "water fee" or "electricity fee", the character analysis management unit 1232 finds the corresponding name in the keyword database 1232A as "hydroelectric gas fee", and the account number is "5161". "." In this way, the input voucher data can be quickly classified by the manual processing to sort out the company's accounting subpoena. In the above, the class ticket 125 is also stored with a plurality of input payables 1251 or a plurality of sales accounts receivable 1252 stored internally (please refer to FIG. 1B, FIG. 1B is a block diagram of the class voucher 125). Thereafter, the voucher comparison unit 13 compares the class voucher 125 with an external original voucher 8T. Among them, the original subpoena 8T is the original accounting subpoena belonging to the company. Therefore, when the class ticket 125 is compared with the external original voucher, it can be confirmed whether the dates, accounting items, product names, and amounts of the two creations match. Also. When the content of the class ticket 125 cannot correspond to the content of the original voucher 8T, the voucher comparison unit 13 issues a warning message to alert the user of the smart auditing system 10. In this way, the intelligent auditing system 10 can more effectively compare the accounting items of the company and reduce the omissions caused by the manual auditing. Referring to FIG. 2, FIG. 2 illustrates a smart auditing system 20 of another embodiment. The difference between the intelligent auditing system 20 and the smart auditing system 10 is that the smart auditing system 20 further includes a detecting unit 24, the detecting unit 24 is also installed in the server 6, and the detecting unit 24 is a one for connecting the outside of the line. The terminal control unit 71, and the terminal control unit 71 is controlled by a financial person 7. Among them, the financial person 7 can be connected to the detecting unit 24 via the terminal control unit 71, and the manipulation detecting unit 24 checks the class ticket 125 to ensure that the content of the class ticket 125 is correct. Please refer to FIG. 3 , which is a block diagram of the voucher comparison unit 13 . The voucher comparison unit 13 includes a date sampling interface 131, an authorization sampling interface 132, and an amount sampling interface 133. The date sampling interface 131 compares the date of the class voucher 125 with the date displayed by the item voucher data (the date displayed by the item voucher data is the date on which the traditional invoice was generated). After that, the date check interface 131 will display the entry voucher data with too much difference between the two dates. Similarly, the date sampling interface 131 also compares the date on which the class voucher 125 is generated with the date displayed on the sales voucher data to display the sales document information of the two date difference. In this way, the user of the smart auditing system 10 can be reminded to reconfirm the traditional invoice or electronic invoice with the date distance too far. In addition, the authorization check interface 132 is used to check whether the entry voucher image 601 or the sales voucher image 602 has a company's authorization certificate, such as a company invoice or company chapter. Moreover, the authorized spot check interface 132 displays the entry voucher image 601 or the sales voucher image 602 without the authorization certificate. In this way, the user of the smart auditing system 10 can be reminded to find a traditional invoice without an authorization certificate. In addition, the amount sampling interface 133 displays the inbound voucher data or the sales voucher data with a higher amount. In this way, the user can be reminded to check whether the higher amount of the traditional invoice or the electronic invoice is the real income or expenditure of the company, so as to prevent the occurrence of the false account. Please refer to FIG. 4. FIG. 4 is a schematic diagram of another embodiment of the smart auditing system 30 applied to the online banking system 9. The difference between the intelligent auditing system 30 and the smart auditing system 10 is that the smart auditing system 30 is communicatively coupled to an online banking system 9, the online banking system 9 includes a transaction detail list 90, and the transaction details list 90 includes at least one The expense record 91 and at least one income record 92, and the smart auditing system 30 further includes a bank data comparison unit 31. The bank data comparison unit 31 is for each of the input payables 1251 and the expenditure record 91 for comparing the class ticket 125 or for each of the sales account 125 and the income record 92 for the comparison class ticket 125. Thereafter, when one of the input payables 1251 may correspond to the expenditure record 91, the pen payable amount 1251 is marked as an abnormal payment record. In detail, if the input payable amount 1251 can match the amount of any expenditure record 91, it indicates that an invoice or receipt of another company line number has been received, and the amount required by the invoice or receipt has been actually paid within the company. However, the class voucher 125 retains the payable amount, so the input payable amount 1251 must first be marked as an abnormal payment record, and the user has been reminded to confirm the payment record of the class voucher 125. Moreover, when the sales receivables 1252 can correspond to the income record, the sales receivables 1252 will also be marked as an abnormal income record. Similarly, if the amount of the receivables receivable 1252 can be matched with the amount of any income record 92, it means that the invoice or receipt issued by the company has received the payment, that is, the other company's line number has been truly Make a payment. However, the class voucher 125 holds the receivable, so the account receivable 1252 must also be marked as an abnormal income record to remind the user to re-enter the income record of the class voucher 125. confirm. Therefore, compared with the manner of manual reconciliation, the smart reconnaissance system 30 can more quickly confirm the correctness of the class voucher 125, effectively avoiding the omission of human audition. Although the present invention has been disclosed in the above preferred embodiments, it is not intended to limit the present invention, and any one of ordinary skill in the art can make some modifications and refinements without departing from the spirit and scope of the present invention. Therefore, the scope of protection of this new type is subject to the definition of the scope of the patent application.

6‧‧‧Server

60‧‧‧ memory unit

601‧‧‧Incoming voucher image

602‧‧ ‧ sales voucher image

8T‧‧‧ original summons

10, 20, 30‧‧‧Intelligent auditing system

12‧‧‧Accounting Processing Center

123‧‧‧Information voucher management unit

1232A‧‧‧Keyword Database

124‧‧‧Voucher Identification Unit

125‧‧‧Subpoena

1251‧‧‧ Inputs payable

1252‧‧‧Development of receivables

13‧‧‧Summon comparison unit

131‧‧‧ Date check interface

132‧‧‧ Authorized spot check interface

133‧‧‧ amount sampling interface

24‧‧‧Detection unit

31‧‧‧Bank Information Comparison Unit

7‧‧‧Financial staff

71‧‧‧ Terminal Control Unit

9‧‧‧Internet Banking System

90‧‧‧Detailed list of transactions

91‧‧‧ expenditure records

92‧‧‧ income record

FIG. 1A illustrates the smart auditing system 10 of the present embodiment. FIG. 1B is a block diagram of a class ticket 125. FIG. 2 illustrates a smart auditing system 20 of another embodiment. FIG. 3 is a block diagram of the voucher comparison unit 13. FIG. 4 is a schematic diagram showing the application of the smart auditing system 30 of another embodiment to the online banking system 9.

Claims (9)

An intelligent auditing system includes: a memory unit, the memory unit stores at least one input voucher image and at least one sales item voucher image; and an accounting transaction processing center, the accounting transaction processing center includes: a voucher identification unit, and a voucher The identification unit reads the input voucher image by OCR text recognition technology to generate an input voucher data, and the voucher identification unit reads the sales voucher image by OCR text recognition technology to generate a sales voucher data and a data voucher. The management unit includes a character analysis management unit, and the character analysis management unit includes a keyword database, and the character analysis management unit performs the input voucher data or the sales voucher data according to the content of the keyword database. Classification to generate a type of subpoena in which a plurality of input payables or multiple sales receivables are stored; a voucher comparison unit that compares the voucher to an external original voucher Correct. The intelligent auditing system of claim 1, wherein the communication is connected to an online banking system, the online banking system comprising a transaction detail list, the transaction details including at least one expenditure record and at least one revenue record. The smart auditing system further includes: a bank data matching unit for comparing each of the input payables of the class of the voucher with the expenditure record or for each of the sales receivables of the class of voucher and The income record; wherein, when one of the input payables corresponds to the expenditure record, the input payable is marked as an abnormal payment record, and when one of the sales receivables corresponds to the income record, The sales receivables are marked as an abnormal income record. The smart auditing system of claim 2, wherein the memory unit, the accounting processing center, the voucher comparison unit, and the bank data comparison unit are all installed in a server. The intelligent auditing system of claim 2, further comprising a detecting unit, wherein the detecting unit is installed in the server, and the detecting unit is used for connecting a terminal control unit outside the line. For example, in the smart auditing system described in claim 2, a financial person controls the detecting unit to check the type of voucher by the terminal control unit. The smart auditing system of claim 1, wherein the input voucher image is generated by scanning or photographing a traditional invoice or an electronic invoice. The smart auditing system of claim 1, wherein the sales credential image is generated by scanning or photographing a traditional invoice or an electronic invoice. The smart auditing system of claim 1, wherein the data voucher management unit further comprises a duplicate voucher filtering unit, wherein the duplicate voucher filtering unit is configured to check whether the inward voucher data or the voucher document data is duplicated set up. For example, in the smart auditing system described in claim 1, when the content of the voucher cannot correspond to the content of the original voucher, the voucher comparison unit issues a warning message.