CN102760273A - Automatic longitudinal control auditing method and system - Google Patents
Automatic longitudinal control auditing method and system Download PDFInfo
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- CN102760273A CN102760273A CN2012102026204A CN201210202620A CN102760273A CN 102760273 A CN102760273 A CN 102760273A CN 2012102026204 A CN2012102026204 A CN 2012102026204A CN 201210202620 A CN201210202620 A CN 201210202620A CN 102760273 A CN102760273 A CN 102760273A
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Abstract
The invention discloses an automatic longitudinal control auditing method, which is characterized in that a. a system network module is equipped and is used for receiving auditing submit data information from a subordinate unit; b. a data entry unit is equipped so as to sort and summarize all items automatically in terms of four types, i.e. asset, liability, net asset and income and expense; c. the data obtained by using the method is made into an analytical statement; and d. the lists and the analytical statements are made into submit data. With the adoption of the automatic control auditing, the outlay is monitored and controlled. The income and expense information of the outlay is connected year by year and recoded into the computer; the expense of the outlay of one year and the expense of the last year are analyzed, and the budget of the year is compared with the budget of last year, thereby improving the auditing quality and effect; through such compression and analysis, the budget is specified and operated within the income and expense in accordance with the laws and regulations.
Description
Technical field
The present invention relates to a kind of auditing method and system, especially a kind of auditing method and system of vertically controlling automatically.
Background technology
Current, during the financial audit of underway small enterprise of Certified Public Accountants Firm, there are problems such as inefficiency, complex operation, error rate height, longer duration in the also basic pattern that adopts the hand filling form.Particularly in the audit process, data message can't be realized effectively sharing, the auditor can only through manual mode between various forms, realize data verification, calculate, quote, greatly reduce auditor's work efficiency.In addition when audit of expense, efficient is not too high, and the duplication of labour is many, and the problem of longer duration can not finely find excess budget, reference mark beyond the planned quota in audit process.
Summary of the invention
The objective of the invention is to overcome the deficiency of prior art, a kind of auditing method and system of vertically controlling automatically is provided, reach and increase work efficiency, shorten working hours, improve audit quality and user-friendly purpose at this.
The present invention is achieved in that a kind of auditing method of vertically controlling automatically of structure, it is characterized in that:
A, be provided with the grid module: be used to receive audit reported data data from subordinate unit;
B, be provided with data entry element: but system according to the data disk of this unit automatic reception treasurer's department, also can manual typing related data, data are sorted out, are gathered automatically all subjects according to assets, debt, net assets, four classifications of revenue and expenditure;
C, with the data analysis report generation that said method obtained, be specially finger to receiving or the data of typing are analyzed with requiring according to auditing procedure automatically, generate relevant data form and all kinds of audit statement, for the auditor provides the analysis foundation;
D, with the form and the report generation reported data of above-mentioned generation, after the control report generation with audit, process the data network dish and report, the line data library backup of going forward side by side imports, audit facilitates consultation.
A kind of auditing system of vertically controlling automatically is characterized in that:
Comprise and be provided with data entry element, network system, system audit module, systematic analysis processing module;
Wherein said grid module is used to receive the audit reported data data from subordinate unit;
Data entry element: but system according to the data disk of this unit automatic reception treasurer's department, also can manual typing related data, data are sorted out, are gathered automatically all subjects according to assets, debt, net assets, four classifications of revenue and expenditure;
System audit module: with the data analysis report generation that said method obtained; Being specially finger analyzes with requiring according to auditing procedure the data of reception or typing automatically; Generate relevant data form and all kinds of audit statement, for the auditor provides the analysis foundation;
Analysis process system: with the form and the report generation reported data of above-mentioned generation, after the control report generation with audit, process the data network dish and report, the line data library backup of going forward side by side imports, and audit facilitates consultation.
Through audit robotization control audit, supervision and control funds.Funds revenue and expenditure coupling together from year to year with information; Last year each item funds income and expenses as a main line bar; Input computer was analyzed with last year when the annual expense spending, and budget in this year and budget last year compare, can improve audit quality and effect; Budget-auditing is through this comparative analysis, and the standard funds are the revenue and expenditure operation within rules and regulations.Vertically control audit automated software can be analyzed and researched funds data ordering for many years together, confirms the validity of funds, is the data that macro-level policy-making provides, and avoids blindly budget, the waste of reducing the loss.Vertically control audit automated software can be positioned on treasurer's department's accounting system, carries out synchronization monitoring, and keeping under strict supervision close inspection funds goods and materials move in rules, behind the machine, are convenient to leaders' at different levels supervision and check, guidance on the networking.The audit automated software through vertical analysis, through microcomputer retrieval arrangement, can be found out project violating the regulations in violation of rules and regulations, carries out the emphasis follow-up auditing to projecting point.The vertical audit automated software is through analyzing, and the budget of audit has more rationality, science, can neutralize at all seasons each stage, how much can point out the funds of should paying wages month arbitrarily; What are paid wages, ultra adjusting range, funds surpass index, can special suggestion bright red light.The vertical Control Software of audit robotization can improve audit quality and efficient, and software can produce needed data, form, data, archives, is convenient to search the extraction data, can alleviate finance and auditor's labour intensity, from loaded down with trivial details craft, frees.Funds are vertically controlled audit software, are funds this year and last year, this year and the year before last were compared, and therefrom find out characteristics clocklike, therefrom find out audit focus (reference mark or with preceding any 1 year benefit point).Go wrong asset-liabilities funds, budgetary resources, the automatic reference mark of the extra budgetary funding problem of looking for come with item column through the computing machine screening; As it is over half to break through annual expense; The contact fund changes too greatly, and the funds subject computing machine of over-expense more than one times directly shows warning lamp! The reference mark occurs, then analyze, press through the computing machine identification to have subtracted the funds expenditure, balance between revenue and expenditure is with a slight surplus, has reached in specialized range, can go out profitable audit and show.Vertically control audit robotization is the information aggregating of vertical audit with modern means; Sort out, put in order, extract useful information, making a policy accurately and timely; Through vertical analysis; Implement in advance, in the thing and subsequent supervision, ensure the audit automated software, ensure the satisfactory completion of key task.
The invention has the advantages that: through audit robotization control audit, supervision and control funds.Couple together the funds revenue and expenditure with information year by year; Last year each item funds income and expenses as a main line bar; Input computer was analyzed with last year when the annual expense spending, and budget in this year and budget last year compare, can improve audit quality and effect; Budget-auditing is through this comparative analysis, and the standard funds are the revenue and expenditure operation within rules and regulations.
Description of drawings
Fig. 1 controls the audit management system synoptic diagram automatically.
Fig. 2 is that the present invention controls audit management system Data Control synoptic diagram automatically.
Fig. 3 is that the present invention vertically controls the audit statement synoptic diagram automatically.
Fig. 4 is that the present invention vertically controls audit control form synoptic diagram automatically.
Embodiment
Make detailed description in the face of the present invention down:
In order to overcome the deficiency of prior art, a kind of vertical control auditing method automatically of the present invention,
A, be provided with the grid module: be used to receive audit reported data data from subordinate unit;
B, be provided with data entry element: but system according to the data disk of this unit automatic reception treasurer's department, also can manual typing related data, data are sorted out, are gathered automatically all subjects according to assets, debt, net assets, four classifications of revenue and expenditure;
C, with the data analysis report generation that said method obtained, be specially finger to receiving or the data of typing are analyzed with requiring according to auditing procedure automatically, generate relevant data form and all kinds of audit statement, for the auditor provides the analysis foundation;
D, with the form and the report generation reported data of above-mentioned generation, after the control report generation with audit, process the data network dish and report, the line data library backup of going forward side by side imports, audit facilitates consultation.
On automatic reference mark; Controlling index is set, can designs the controlling index (as surpassing 30%, 35%, 40%) of ultra funds, ultra trend automatically, when be provided with beyond target 30% the time; Will occur surpassing conventional; On your time point, put forward 30% data beyond target automatically, flash the redlight, warning mark occurs.Utilize the autocontrol method of vertical audit; For the project of the ultra trend of funds development operation, send alarm command in advance, be beneficial to whole adjustment; Timely correct problems; Regulation and control in time guarantee that the funds goods and materials continue healthy and orderly operation, and this method is suitable for many projects such as commerce, finance, tax revenue, bank, state financial budget.
A kind of auditing system of vertically controlling automatically comprises being provided with data entry element, network system, system audit module, systematic analysis processing module;
Wherein said grid module is used to receive the audit reported data data from subordinate unit;
Data entry element: but system according to the data disk of this unit automatic reception treasurer's department, also can manual typing related data, data are sorted out, are gathered automatically all subjects according to assets, debt, net assets, four classifications of revenue and expenditure;
System audit module: with the data analysis report generation that said method obtained; Being specially finger analyzes with requiring according to auditing procedure the data of reception or typing automatically; Generate relevant data form and all kinds of audit statement, for the auditor provides the analysis foundation;
Analysis process system: with the form and the report generation reported data of above-mentioned generation, after the control report generation with audit, process the data network dish and report, the line data library backup of going forward side by side imports, and audit facilitates consultation.
The realization of the basic function of system is the prerequisite set-up procedure that software uses, and mainly comprises several sections such as password setting, data backup and recovery, unit management, year management, unit data deletion, annual data deletion.Generate reported data, after the control report generation with audit, process data disks network or data disks and report; DB Backup imports, and is that some data are imported wherein by any time point with the data importing that generates, and consults audit.Data backup is carried out Disk Backup with the several storehouses that produce; Database compression and repairing, with the packing data compression that produces and to emerged in operation fault repair.Unit management is that institute's supplying unit is arranged in wherein; Progress control is that the * degree that you will move is chosen; Password is revised, and is your computing machine is registered in the Audit data secret password wherein.But the data disk of automatic reception treasurer's department of system, also can manual typing related data, and, and all subjects are sorted out, gathered automatically according to assets, debt, net assets, four classifications of revenue and expenditure according to related data.The data analysis report generation is meant the data of reception or typing is analyzed with requiring according to auditing procedure automatically, generates relevant data form and all kinds of audit statement, for the auditor provides the analysis foundation.Summarizing and reporting.Automatically gather the army's balance sheet that provides, preparatory funds vertical audit table, each subject balance of extra budgetary funding audit table.Inquiry and printing; Funds inquiry and printing form with several types of forms such as asset-liabilities vertical audit table, budgetary resources vertical audit table, extra budgetary funding vertical audit table and other funds vertical audit tables and realize, so that the auditor inquires about the interrelated data data at any time.Archives generate: be exactly that all kinds of forms that generate are got up with the stores of archives material with relevant form, inquiry is at any time used and comparative analysis after being convenient to.
Claims (2)
1. vertically control auditing method automatically for one kind, it is characterized in that:
A, be provided with the grid module: be used to receive audit reported data data from subordinate unit;
B, be provided with data entry element: but system according to the data disk of this unit automatic reception treasurer's department, also can manual typing related data, data are sorted out, are gathered automatically all subjects according to assets, debt, net assets, four classifications of revenue and expenditure;
C, with the data analysis report generation that said method obtained, be specially finger to receiving or the data of typing are analyzed with requiring according to auditing procedure automatically, generate relevant data form and all kinds of audit statement, for the auditor provides the analysis foundation;
D, with the form and the report generation reported data of above-mentioned generation, after the control report generation with audit, process the data network dish and report, the line data library backup of going forward side by side imports, audit facilitates consultation.
2. vertically control auditing system automatically for one kind, it is characterized in that:
Comprise and be provided with data entry element, network system, system audit module, systematic analysis processing module;
Wherein said grid module is used to receive the audit reported data data from subordinate unit;
Data entry element: but system according to the data disk of this unit automatic reception treasurer's department, also can manual typing related data, data are sorted out, are gathered automatically all subjects according to assets, debt, net assets, four classifications of revenue and expenditure;
System audit module: with the data analysis report generation that said method obtained; Being specially finger analyzes with requiring according to auditing procedure the data of reception or typing automatically; Generate relevant data form and all kinds of audit statement, for the auditor provides the analysis foundation;
Analysis process system: with the form and the report generation reported data of above-mentioned generation, after the control report generation with audit, process the data network dish and report, the line data library backup of going forward side by side imports, and audit facilitates consultation.
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| CN2012102026204A CN102760273A (en) | 2012-06-19 | 2012-06-19 | Automatic longitudinal control auditing method and system |
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Cited By (3)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN104809645A (en) * | 2015-05-20 | 2015-07-29 | 武汉聚沙塔管理咨询有限公司 | Processing system for finance and accounting report |
| CN108376361A (en) * | 2017-09-11 | 2018-08-07 | 淄博职业学院 | A kind of budget with comparison function and financial analysis system and its application method |
| CN109872057A (en) * | 2019-01-31 | 2019-06-11 | 深圳顺禧管理咨询有限公司 | A kind of internal control system |
Citations (1)
| Publication number | Priority date | Publication date | Assignee | Title |
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| CN102298738A (en) * | 2011-08-17 | 2011-12-28 | 上海吉网信息技术有限公司 | intelligent audit management system |
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Patent Citations (1)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN102298738A (en) * | 2011-08-17 | 2011-12-28 | 上海吉网信息技术有限公司 | intelligent audit management system |
Non-Patent Citations (1)
| Title |
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| 王学荣等: "网络环境下的实时自动化审计系统", 《审计与经济研究》 * |
Cited By (3)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN104809645A (en) * | 2015-05-20 | 2015-07-29 | 武汉聚沙塔管理咨询有限公司 | Processing system for finance and accounting report |
| CN108376361A (en) * | 2017-09-11 | 2018-08-07 | 淄博职业学院 | A kind of budget with comparison function and financial analysis system and its application method |
| CN109872057A (en) * | 2019-01-31 | 2019-06-11 | 深圳顺禧管理咨询有限公司 | A kind of internal control system |
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