CN110796335A - Audit project implementation quality monitoring system and equipment based on data analysis - Google Patents

Audit project implementation quality monitoring system and equipment based on data analysis Download PDF

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CN110796335A
CN110796335A CN201910882482.0A CN201910882482A CN110796335A CN 110796335 A CN110796335 A CN 110796335A CN 201910882482 A CN201910882482 A CN 201910882482A CN 110796335 A CN110796335 A CN 110796335A
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CN110796335B (en
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周珑
王鑫根
黄华茂
张颖
蔡玲嘉
姜睿
许燕峰
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Audit Center of Guangdong Power Grid Co Ltd
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Abstract

The invention discloses a data analysis-based audit project implementation quality monitoring system and equipment, wherein the system comprises: through the technical scheme, audit contents and implementation conditions of an audit process can be visually displayed, so that an audit project responsible person can intuitively and quickly know the rationality and key point of audit content planning and the implementation conditions and implementation quality of the audit contents in the audit process; the auditing workload of the responsible person of the auditing project is greatly reduced, the monitoring result of auditing implementation quality is more rigorous and accurate due to the attention point completion condition information and the spot check object completion condition information automatically generated by the system, and errors and biases caused by manual auditing are avoided.

Description

Audit project implementation quality monitoring system and equipment based on data analysis
Technical Field
The invention relates to the technical field of auditing, in particular to an auditing project implementation quality monitoring system and equipment based on data analysis.
Background
The auditing project is a series of auditing activities performed on an audited unit by an auditor according to an auditing work plan and in order to achieve a set auditing target. The method is generally various special auditing and leaving economic responsibility auditing projects which are performed by internal auditing departments of national and enterprise units in a mode of taking traditional manual auditing and local auditing as main work.
The work flow of the audit project comprises project issuing, preparation before examination, field implementation, a reporting stage and a text sending stage.
The field implementation scheme is an instructive file for guiding an auditor to carry out field audit work, and comprises a focus point of the audit project and a spot check object of the audit project, wherein the focus point and the spot check object are key points of the audit work, and the implementation condition of the field implementation scheme directly influences the quality of the audit result; in the process of implementing audit, an auditor can carry out audit work according to the field implementation scheme, and records work files such as an audit log and a evidence obtaining table, wherein the audit log and the evidence obtaining table represent the audit conditions of the auditor about the attention points and the selective examination objects.
Currently, when an audit project principal manages the implementation of the audit project, the implementation quality of the audit project is generally monitored by manually auditing logs and evidence obtaining tables of auditors; however, this method is time-consuming and labor-consuming, and once the number of auditors is large, the workload of auditing and rechecking of the auditor project responsible person is huge, and the manual auditing is mainly based on the auditing experience of the auditor project responsible person, so that errors or biases are difficult to avoid.
Disclosure of Invention
The invention mainly aims to provide a data analysis-based audit project implementation quality monitoring system and equipment, and aims to solve the problems that in the prior art, an audit project responsible person adopts a mode of manually auditing an audit log and a evidence obtaining table of an auditor to monitor the implementation quality of the audit project, and the mode is time-consuming and labor-consuming and is easy to make mistakes or has a lot of errors.
The invention provides a data analysis-based audit project implementation quality monitoring system, which comprises:
the implementation scheme acquisition module is used for acquiring a field implementation scheme, decomposing and extracting the acquired field implementation scheme to obtain target point-of-interest information, and storing the target point-of-interest information in a database;
the system comprises a spot check object acquisition module, a database and a database, wherein the spot check object acquisition module is used for acquiring a spot check object list, decomposing and extracting the acquired spot check object list to obtain target spot check object information and storing the target spot check object information in the database;
the audit log acquisition module is used for acquiring an audit log, decomposing and extracting the acquired audit log to obtain actual concern point information and actual spot check object information, and storing the actual concern point information and the actual spot check object information in a database;
the attention point matching module is used for matching the actual attention point information with the target attention point information to obtain an attention point matching result and generating attention point completion condition information according to the attention point matching result;
the spot check object matching module is used for matching the actual spot check object information with the target spot check object information to obtain a spot check object matching result and generating spot check object completion condition information according to the spot check object matching result;
the audit content monitoring module is used for displaying the target focus information;
and the auditing process monitoring module is used for displaying the completion information of the concerned points and displaying the completion information of the spot check object.
Preferably, the monitoring system further comprises:
the evidence obtaining table obtaining module is used for obtaining an evidence obtaining table, decomposing and extracting the obtained evidence obtaining table to obtain problem concern point information, and storing the problem concern point information in the database;
and the evidence obtaining table matching module is used for matching the problem concern point information with the actual concern point information to obtain a problem concern point matching result, and generating concern point finding problem condition information according to the problem concern point matching result.
Preferably, the audit content monitoring module is further configured to display the target spot check object information.
Preferably, the implementation scheme acquisition module is further configured to decompose and extract the imported field implementation scheme to obtain project member information, and store the project member information in a database;
and the audit content monitoring module is also used for displaying the project member information.
Preferably, the monitoring system further comprises:
and the audit result monitoring module is used for displaying the information of the problem found by the concerned points.
Preferably, the audit result monitoring module is further configured to generate audit project result information according to the point of interest completion information, the spot check object completion information, and the point of interest discovery problem condition information, and display the audit project result information, where the audit project result information includes: the number of audit logs, the number of evidence obtaining tables, the related amount and the spot check proportion.
Preferably, the interest point matching module is further configured to:
calculating according to the actual attention point information and the target attention point information to obtain the attention point matching result;
calculating according to the attention point matching result to obtain attention point human input and attention point coverage rate;
and determining the manpower input and the coverage rate of the attention point as the completion condition information of the attention point.
Preferably, the spot check object matching module is further configured to:
calculating to obtain the matching result of the object to be spot-checked according to the actual information of the object to be spot-checked and the information of the object to be spot-checked;
calculating according to the matching result of the spot check object to obtain the manpower input of the spot check object and the coverage rate of the spot check object;
and determining the human input of the spot check object and the coverage rate of the spot check object as the completion condition information of the concerned point.
Preferably, the forensics table matching module is further configured to:
calculating according to the problem concern point information and the actual concern point information to obtain a problem concern point matching result;
calculating according to the problem concern matching result to obtain the labor input and the number of the problem concerns;
and determining the manpower input of the problem concern points and the problem concern points as the problem finding condition information of the concern points.
The invention also provides data analysis-based audit project implementation quality monitoring equipment, which comprises the data analysis-based audit project implementation quality monitoring system.
The technical scheme provided by the invention at least has the following technical effects:
according to the technical scheme, the field implementation scheme, the spot check object list and the audit log are imported into the monitoring system, the monitoring system extracts target point-of-interest information from the field implementation scheme through a text information extraction technology, extracts target spot check object information from the spot check object list, and extracts actual point-of-interest information and actual spot check object information from the audit log; then matching the actual concern point information with the target concern point information to generate concern point completion condition information, and matching the actual spot check object information with the target spot check object information to generate spot check object completion condition information; and then target attention point information, attention point completion information and spot check object completion information are output and displayed, namely audit content and implementation conditions of an audit process can be visually displayed, so that an audit project responsible person can visually and quickly know the rationality and key point of audit content planning and the implementation conditions and implementation quality of the audit content in the audit process.
The auditing workload of the responsible person of the auditing project is greatly reduced, the monitoring result of auditing implementation quality is more rigorous and accurate due to the attention point completion condition information and the spot check object completion condition information automatically generated by the system, and errors and biases caused by manual auditing and occurrence are avoided.
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In order to more clearly illustrate the embodiments of the present invention or the technical solutions in the prior art, the drawings used in the description of the embodiments or the prior art will be briefly described below, it is obvious that the drawings in the following description are only some embodiments of the present invention, and for those skilled in the art, other drawings can be obtained according to the structures shown in the drawings without creative efforts.
FIG. 1 is a schematic structural diagram of a first embodiment of a data analysis-based audit project implementation quality monitoring system according to the present invention;
Detailed Description
It should be understood that the specific embodiments described herein are merely illustrative of the invention and are not intended to limit the invention.
The invention provides an audit project implementation quality monitoring system and equipment based on data analysis.
For clarity of explanation of the principles of the present invention, the nomenclature commonly found in auditing practice will first be explained:
and (4) auditing items: the auditing project is a series of auditing activities performed on an audited unit by an auditor according to an auditing work plan and in order to achieve a set auditing target. The auditing project refers to various special auditing and leaving economic responsibility auditing projects of internal auditing departments of the national enterprise and taking traditional manual auditing and local auditing as main work modes.
And (4) implementing an audit project: the audit project implementation refers to the stage of field implementation of the audit project, and is the process from sending an audit notice, carrying out pre-examination investigation to finishing on-site investigation.
The field implementation method comprises the following steps: and (4) auditing a synopsis file of the project in the execution process, wherein the content mainly comprises the attention points of the audit project.
Attention points are as follows: and when the on-site implementation scheme of the audit project is determined, the responsible person of the audit project sets specific audit content according to the audit target, the audit work plan and the pre-examination investigation condition. The attention points are the details forming the audit content, and the auditors conduct audit work around the attention points.
And (3) spot check of an object: the object to be checked is an object after audit sampling when the examined unit is checked, and the object to be checked is an engineering project, meeting data, financial certificate, power consumer and the like.
And (4) auditing logs: the method comprises the steps of auditing the working logs of members of a project, recording the auditing activity condition and problem finding condition of the current day, and specifically comprising what auditing contents (namely, points of interest) are actually reviewed on the current day and what spot-checking objects are reviewed.
And (4) obtaining a evidence list: the main contents of the work manuscript for communicating and confirming the found problems with the examined units are to explain the problems found in the auditing process, auditing judgment and evidence in detail. One evidence obtaining table corresponds to one audit content, namely attention points.
As shown in fig. 1, in a first embodiment of the audit project implementation quality monitoring system based on data analysis, the monitoring system includes:
the implementation scheme acquiring module 110 is configured to acquire a field implementation scheme, decompose and extract the acquired field implementation scheme to obtain target point-of-interest information, and store the target point-of-interest information in a database.
Specifically, before the audit project is implemented, the implementation scheme obtaining module 110 obtains a field implementation scheme imported by a project principal, and decomposes and extracts the field implementation scheme to obtain target point-of-interest information, where the decomposition and extraction uses a text information extraction technology, which is the prior art and is not described again.
The spot check object obtaining module 120 is configured to obtain a spot check object list, decompose and extract the obtained spot check object list to obtain target spot check object information, and store the target spot check object information in a database.
Specifically, before the audit project is implemented, the implementation scheme obtaining module 110 obtains a spot check object list imported by a project administrator, and decomposes and extracts the spot check object list to obtain target spot check object information, and since the imported spot check object list is already a document (excel document) in a standardized table form, the decomposition and extraction here only needs to perform simple document analysis.
The audit log obtaining module 130 is configured to obtain an audit log, decompose and extract the obtained audit log to obtain actual point-of-interest information and actual spot check object information, and store the actual point-of-interest information and the actual spot check object information in a database.
Specifically, when the audit project is implemented, the audit log obtaining module 130 obtains the audit log imported by the audit member, and decomposes and extracts the audit log to obtain the actual point of interest information and the actual spot check object information, where the decomposition and extraction uses a text information extraction technology, which is the prior art, and thus is not described again.
And the attention point matching module 140 is configured to match the actual attention point information with the target attention point information to obtain an attention point matching result, and generate attention point completion information according to the attention point matching result.
Specifically, the focus matching result here is a comparison result between actual focus information and target focus information in an audit log imported by an audit member, and the focus completion information here refers to completion of each target focus information obtained by analyzing the comparison result (including human input of each target focus information and completion coverage of each target focus information).
And a spot check object matching module 150, configured to match the actual spot check object information with the target spot check object information to obtain a spot check object matching result, and generate spot check object completion information according to the spot check object matching result.
Specifically, the matching result of the object to be checked is a comparison result between actual object information to be checked and target object information in an audit log imported by an audit member, and the completion information of the object to be checked is the completion of each target object information (including human input of each target object information and the completion coverage of each target object information) obtained by analyzing the comparison result.
And the audit content monitoring module 160 is configured to display the target point of interest information.
Specifically, the audit content monitoring module 160 displays the point of interest information for the responsible person of the audit project to review.
And the auditing process monitoring module 170 is configured to display the completion information of the concerned point and display the completion information of the spot check object.
According to the technical scheme, the field implementation scheme, the spot check object list and the audit log are imported into the monitoring system, the monitoring system extracts target point-of-interest information from the field implementation scheme through a text information extraction technology, extracts target spot check object information from the spot check object list, and extracts actual point-of-interest information and actual spot check object information from the audit log; then matching the actual concern point information with the target concern point information to generate concern point completion condition information, and matching the actual spot check object information with the target spot check object information to generate spot check object completion condition information; and then target attention point information, attention point completion information and spot check object completion information are output and displayed, namely audit content and implementation conditions of an audit process can be visually displayed, so that an audit project responsible person can visually and quickly know the rationality and key point of audit content planning and the implementation conditions and implementation quality of the audit content in the audit process.
The auditing workload of the responsible person of the auditing project is greatly reduced, the monitoring result of auditing implementation quality is more rigorous and accurate due to the attention point completion condition information and the spot check object completion condition information automatically generated by the system, and errors and biases caused by manual auditing and occurrence are avoided.
In a second embodiment of the data analysis-based audit project implementation quality monitoring system provided by the present invention, based on the first embodiment, the monitoring system further includes:
and the evidence obtaining table obtaining module is used for obtaining an evidence obtaining table, decomposing and extracting the obtained evidence obtaining table to obtain the problem concern point information, and storing the problem concern point information in the database.
Specifically, the audit project is implemented, the forensics table obtaining module obtains the forensics table imported by the audit member, and decomposes and extracts the obtained forensics table to obtain the problem concern information, and the decomposition and extraction adopts a text information extraction technology, which is the prior art, and therefore, the text information extraction technology is not repeated.
And the evidence obtaining table matching module is used for matching the problem concern point information with the actual concern point information to obtain a problem concern point matching result, and generating concern point finding problem condition information according to the problem concern point matching result.
Specifically, the problem point matching result here is a comparison result between the point of interest completion information and the problem point of interest information, and the problem point finding problem information here refers to the completion of each problem point of interest information obtained by analyzing the comparison result (including the human input of each problem point of interest information and the number of problem point of interest information).
Through the technical scheme, quality monitoring can be implemented on the evidence obtaining table, so that project responsible persons can quickly know the problem concern in the implementation process of the audit project, targeted processing is carried out, and monitoring on the audit result is enhanced.
In a third embodiment of the system for monitoring quality of audit project implementation based on data analysis, based on the first embodiment, the audit content monitoring module 160 is further configured to display the target spot check object information.
Target spot check object information is displayed, so that an audit project responsible person can visually and quickly know audit contents of the audit project, and the monitoring effect on the implementation quality of the audit project is further enhanced.
In a fourth embodiment of the data analysis-based audit project implementation quality monitoring system provided by the present invention, based on the first embodiment, the implementation scheme obtaining module 110 is further configured to decompose and extract the imported field implementation scheme to obtain project member information, and store the project member information in a database;
the audit content monitoring module 160 is further configured to display the project member information.
The project member information is displayed, so that an audit project responsible person can visually and quickly know the audit content of the audit project, and the monitoring effect on the implementation quality of the audit project is further enhanced.
In a fifth embodiment of the quality monitoring system implemented on the basis of the audit project of the data analysis provided by the present invention, based on the second embodiment, the monitoring system further includes:
and the audit result monitoring module is used for displaying the information of the problem found by the concerned points.
The information of the problem found by the attention points is displayed, so that the responsible person of the audit project can visually and quickly know the problem of the audit project, and the monitoring effect on the implementation quality of the audit project is further enhanced.
In a sixth embodiment of the data analysis-based audit project implementation quality monitoring system according to the present invention, based on the fifth embodiment, the audit result monitoring module is further configured to generate audit project result information according to the point of interest completion information, the spot check object completion information, and the point of interest discovery problem condition information, and display the audit project result information, where the audit project result information includes: the number of audit logs, the number of evidence obtaining tables, the related amount and the spot check proportion.
Through the technical scheme, the responsible person of the audit project can visually and quickly know the audit result of the audit project, wherein the audit result refers to the basic situation of the completion of the audit project, so that the monitoring effect on the implementation quality of the audit project is enhanced.
In a seventh embodiment of the system for monitoring quality of audit project implementation based on data analysis, based on the first embodiment, the focus matching module 140 is further configured to:
and calculating to obtain the concerned point matching result according to the actual concerned point information and the target concerned point information.
Specifically, the focus point matching result here is a comparison result between the actual focus point information and the target focus point information.
And calculating according to the attention point matching result to obtain the attention point human input and the attention point coverage rate.
Specifically, the manpower input and the coverage rate of the concerned points are both key indexes for implementing quality monitoring of the audit project; the coverage rate of the attention points reflects the completion extent of the audit content, and the human input of the attention points reflects the completion depth of the audit content.
And determining the manpower input and the coverage rate of the attention point as the completion condition information of the attention point.
Specifically, the information of the completion condition of the attention point includes two indexes of manpower input and coverage rate of the attention point.
Through the technical scheme, the manpower input and the coverage rate of the attention points are determined as the completion condition information of the attention points, and the two indexes can accurately reflect the implementation quality of the audit project.
In an eighth embodiment of the method for monitoring quality of audit project implementation based on data analysis, based on the seventh embodiment, a calculation formula of the focus matching result is as follows:
Figure BDA0002206306750000091
wherein, PRGdijMatching the audit log imported for the ith audit member on the day d with the jth target interest point information to obtain the interest point matching result; a isjFor the jth of the target point of interest information, G { } is a set of the point of interest information, and aj∈G{}；RGdi{ } actual closes in the audit log imported for the ith audit member on day dA set of note point information (audit member imports an audit log every day); d is the expiration date of the audit project, n is the number of audit members in the audit project into which the audit log has been imported, m is the number of the target point of interest information, and D, n and m are both positive integers.
In this embodiment, D is 1, m is 2, and n is 2.
Simultaneously, setting: the set of the actual concern point information in the audit log of the 1 st audit member on the 1 st day includes the 1 st target concern point information, the set of the actual concern point information in the audit log of the 1 st audit member on the 1 st day does not include the 2 nd target concern point information, the set of the actual concern point information in the audit log of the 2 nd audit member on the 1 st day does not include the 1 st target concern point information, and the set of the actual concern point information in the audit log of the 2 nd audit member on the 1 st day includes the 2 nd target concern point information.
Therefore, the following steps are carried out: PRG111＝1，PRG112＝0，PRG121＝0，PRG122＝1。
The concerned point matching result can clearly express whether the actual concerned point information in the audit log uploaded by any audit member on any day contains any target concerned point information.
In a ninth embodiment of the method for monitoring quality of audit project implementation based on data analysis, based on the eighth embodiment, the focus matching module 140 is further configured to:
calculating the human input of the ith audit member to the jth target attention point information in the audit log imported in any day, wherein the calculation formula is as follows:
Figure BDA0002206306750000101
wherein k isdijAnd the labor input of the jth target concern information in the audit log imported by the ith audit member on any day is carried out.
Specifically, the calculation of the fifth embodiment yields: k is a radical of111＝1，k112＝0，k121＝0，k122＝1。
And calculating the manpower input of the attention point, wherein the calculation formula is as follows:
Figure BDA0002206306750000102
wherein RLTRDjThe target point of interest information is expressed by the total human input for the j-th target point of interest information by day D.
Specifically, from the above, it can be calculated: RLTR111, that is, 1 person unit is invested for the 1 st target point of interest information by day 1 (where 1 person unit indicates that 1 audit member includes the target point of interest information in 1 audit log), RLTR12That is, 1 indicates that 1 human unit is input for the 2 nd target point of interest information by day 1.
Judging whether the jth target attention point information is examined or not from the D th day, and acquiring a judgment result, wherein the calculation formula of the judgment result is as follows:
Figure BDA0002206306750000111
wherein, when XDjWhen the current day is 1, it means that the jth target point-of-interest information is examined by day D, and when X isDjWhen 0, it means that the jth target point of interest information is not reviewed by day D.
Specifically, when RLTRDjWhen the value is 0, it means that no manpower is input until day D, and the target point of interest information is not examined.
From the above, it can be obtained: x11＝1，X12＝1。
And calculating the coverage rate of the attention points, wherein the calculation formula is as follows:
Figure BDA0002206306750000112
wherein, FGLDAnd representing the proportion of the inspected target point of interest information in all the target point of interest information by the D day as the point of interest coverage.
In particular, FGL can be calculated from the above1That is, it means that all the target point of interest information has been reviewed by day 1.
In a tenth embodiment of the system for monitoring quality of audit project implementation based on data analysis, based on the first embodiment, the spot check object matching module 150 is further configured to:
and calculating to obtain the matching result of the object to be spot-checked according to the actual information of the object to be spot-checked and the information of the target spot-checked object.
Specifically, the matching result of the object to be spot-checked is the comparison result between the actual information of the object to be spot-checked and the target information of the object to be spot-checked.
And calculating according to the matching result of the spot check object to obtain the human input of the spot check object and the coverage rate of the spot check object.
Specifically, the human input of the spot check object and the coverage rate of the spot check object are both key indexes for implementing quality monitoring of the audit project; the coverage rate of the spot check object reflects the completion extent of the audit content, and the human input of the spot check object reflects the completion depth of the audit content.
And determining the human input of the spot check object and the coverage rate of the spot check object as the completion condition information of the concerned point.
Specifically, the completion information of the object to be spot-checked includes two indexes, namely, human input of the object to be spot-checked and coverage rate of the object to be spot-checked.
Through the technical scheme, the labor input and the coverage rate of the spot check object are determined as the completion condition information of the spot check object, and the two indexes can accurately reflect the implementation quality of the audit project.
In an eleventh embodiment of the method for monitoring quality of audit project implementation based on data analysis, based on the tenth embodiment, a calculation formula of a matching result of a spot-check object is as follows:
Figure BDA0002206306750000121
wherein, PRCdijMatching the audit log imported for the ith audit member on the day d with the jth target spot check object information to obtain a spot check object matching result; c. CjFor the jth of the target spot check object information, C { } is the set of the point of interest information, and bj∈C{}；RCdi{ } is the set of the actual spot check object information in the audit logs imported by the ith audit member on the day d (each audit log is imported by the audit member every day); d is the expiration date of the audit project, n is the number of audit members in the audit project into which the audit log has been imported, g is the number of the target spot check object information, and D, n and h are positive integers.
In this embodiment, let D be 1, g be 2, and n be 2.
Simultaneously, setting: the set of the actual spot check object information in the 1 st audit log of the 1 st audit member contains the 1 st target spot check object information, the set of the actual spot check object information in the 1 st audit log of the 1 st audit member does not contain the 2 nd target spot check object information, the set of the actual spot check object information in the 1 st audit log of the 2 nd audit member does not contain the 1 st target spot check object information, and the set of the actual spot check object information in the 1 st audit log of the 2 nd audit member contains the 2 nd target spot check object information.
Therefore, the following steps are carried out: PRC111＝1，PRC112＝0，PRC121＝0，PRC122＝1。
The matching result of the object to be spot-checked can clearly express whether the actual information of the object to be spot-checked in the audit log uploaded by any audit member on any day contains any target information of the object to be spot-checked.
In a twelfth embodiment of the method for monitoring quality of audit project implementation based on data analysis, based on the eleventh embodiment, the spot check object matching module 150 is further configured to:
calculating the human input of the ith audit member to the jth target spot check object information in the audit log imported in any day, wherein the calculation formula is as follows:
wherein h isdijAnd the human input of the jth target spot check object information in the audit log imported by the ith audit member on any day is realized.
Specifically, the calculation of the eighth embodiment yields: h is111＝1，h112＝0，h121＝0，h122＝1。
And calculating the human input of the spot check object, wherein the calculation formula is as follows:
Figure BDA0002206306750000131
wherein, CRLTRDjAnd representing all human input to the jth target spot-check object information from the day D.
Specifically, from the above, it can be calculated: CRLTR111, which means that 1 person unit is invested into the 1 st target spot check object information by day 1 (the 1 person unit here means that 1 audit member includes the target spot check object information in 1 audit log), CRLTR12The term "1" means that 1 human unit is put into the 2 nd object spot check object information by day 1.
Judging whether the jth target spot check object information is examined or not from day D, and acquiring a judgment result, wherein the calculation formula of the judgment result is as follows:
wherein when SDjWhen the number of the target spot check object information is 1, the jth target spot check object information is checked from the Dth day, and when the number of the target spot check object information is SDjWhen being equal to 0, representsUntil day D, the jth target spot check object information is not reviewed.
Specifically, when CRLTRDjWhen the value is 0, it means that no manpower is input until day D, and the jth target spot-check object information is not inspected.
From the above, it can be obtained: s11＝1，S12＝1。
And calculating the coverage rate of the spot check object, wherein the calculation formula is as follows:
wherein, CFGLDAnd the coverage rate of the object to be checked is expressed as the percentage of the object to be checked in all the object information to be checked by day D.
Specifically, CFGL can be calculated from above1That is, the target spot check object information is checked until day 1.
In a thirteenth embodiment of the system for monitoring quality of audit project implementation based on data analysis, based on the second embodiment, the forensics table matching module is further configured to:
and calculating to obtain the problem concern point matching result according to the problem concern point information and the actual concern point information.
Specifically, the problem focus point matching result here is a comparison result between the actual focus point information and the focus point completion information.
And calculating to obtain the manpower input and the number of the problem concern points according to the matching result of the problem concern points.
Specifically, the issue focus point human input here represents human input for a certain issue focus point information, and the issue focus point is the number of issue focus point information presented by the audit item.
And determining the manpower input of the problem concern points and the problem concern points as the problem finding condition information of the concern points.
Specifically, the information of the problem finding situation of the concern includes two indexes of the labor input of the concern and the number of the concern.
Through the technical scheme, the problem concern human input and the problem concern points are determined as the problem finding condition information of the concern points, and the two indexes can accurately reflect the quality of the implementation result of the audit project.
In a fourteenth embodiment of the method for monitoring quality of audit project implementation based on data analysis, based on the thirteenth embodiment, a calculation formula of the problem focus matching result is as follows:
wherein, WPRGdijMatching the audit log imported for the ith audit member on the day d with the jth question concern point information to obtain a question concern point matching result; djFor the jth of the problem point of interest information, WG { } is a set of the point of interest information, and dj∈WG{}；；RGdi{ } is the set of the actual point of interest information in the audit logs imported by the ith audit member on the day d (audit members import one audit log per day); d is the expiration date of the audit project, n is the number of audit members in the audit project into which the audit log has been imported, s is the number of the problem concern information, and D, n and s are positive integers.
In this embodiment, D is 1, m is 2, and s is 2.
Simultaneously, setting: the set of the actual concern point information in the audit log of the 1 st audit member on the 1 st day includes the 1 st concern point information, the set of the actual concern point information in the audit log of the 1 st audit member on the 1 st day does not include the 2 nd concern point information, the set of the actual concern point information in the audit log of the 2 nd audit member on the 1 st day does not include the 1 st concern point information, and the set of the actual concern point information in the audit log of the 2 nd audit member on the 1 st day includes the 2 nd concern point information.
Therefore, the following steps are carried out: WPRG111＝1，WPRG112＝0，WPRG121＝0，WPRG122＝1。
The problem concern point matching result can clearly express whether the actual concern point information in the audit log uploaded by any audit member on any day contains any problem concern point information.
In a fifteenth embodiment of the monitoring method implemented by an audit project based on data analysis provided by the present invention, based on the fourteenth embodiment, the forensics table matching module is further configured to:
calculating the human input of the ith audit member to the jth question concern point information in the audit log imported in any day, wherein the calculation formula is as follows:
wherein ldijAnd the manpower input for the jth question concern information in the audit log imported by the ith audit member on any day is carried out.
Specifically, the calculation of the eighth embodiment yields: l111＝1，l112＝0，l121＝0，l122＝1。
And calculating the human input of the problem concern points, wherein the calculation formula is as follows:
Figure BDA0002206306750000152
wherein RLTRDjThe "work input" means all the work input to the jth point-of-interest information by day D.
Specifically, from the above, it can be calculated: WRLTR111, that is, 1 person unit is input for the 1 st issue point of interest information by day 1 (here, 1 person unit indicates that 1 audit member includes the issue point of interest information in 1 audit log), WRLTR121, i.e. means cut-off toDay 1 invested 1 human unit for the 2 nd issue focus information.
Calculating the concern points of the problems, wherein the calculation formula is as follows:
WGS＝s；
wherein, WGS is the number of points of concern of the problem.
The problem concern points intuitively reflect the problems found in the re-auditing process.
The invention also provides data analysis-based audit project implementation quality monitoring equipment, which comprises any one of the data analysis-based audit project implementation quality monitoring systems.
The above-mentioned serial numbers of the embodiments of the present invention are merely for description and do not represent the merits of the embodiments.
Through the above description of the embodiments, those skilled in the art will clearly understand that the method of the above embodiments can be implemented by software plus a necessary general hardware platform, and certainly can also be implemented by hardware, but in many cases, the former is a better implementation manner. Based on such understanding, the technical solutions of the present invention may be embodied in the form of a software product, wherein the software product is stored in a storage medium (such as ROM/RAM, magnetic disk, optical disk), and includes instructions for enabling a terminal (such as a mobile phone, a computer, a server, an air conditioner, or a network device) to execute the method according to the embodiments of the present invention.
While the present invention has been described with reference to the embodiments shown in the drawings, the present invention is not limited to the embodiments, which are illustrative and not restrictive, and it will be apparent to those skilled in the art that various changes and modifications can be made therein without departing from the spirit and scope of the invention as defined in the appended claims.

Claims (10)

1. An audit project implementation quality monitoring system based on data analysis, comprising:
the implementation scheme acquisition module is used for acquiring a field implementation scheme, decomposing and extracting the acquired field implementation scheme to obtain target point-of-interest information, and storing the target point-of-interest information in a database;
the system comprises a spot check object acquisition module, a database and a database, wherein the spot check object acquisition module is used for acquiring a spot check object list, decomposing and extracting the acquired spot check object list to obtain target spot check object information and storing the target spot check object information in the database;
the audit log acquisition module is used for acquiring an audit log, decomposing and extracting the acquired audit log to obtain actual concern point information and actual spot check object information, and storing the actual concern point information and the actual spot check object information in a database;
the attention point matching module is used for matching the actual attention point information with the target attention point information to obtain an attention point matching result and generating attention point completion condition information according to the attention point matching result;
the spot check object matching module is used for matching the actual spot check object information with the target spot check object information to obtain a spot check object matching result and generating spot check object completion condition information according to the spot check object matching result;
the audit content monitoring module is used for displaying the target focus information;
and the auditing process monitoring module is used for displaying the completion information of the concerned points and displaying the completion information of the spot check object.
2. A data analysis-based audit project performance quality monitoring system as claimed in claim 1 wherein the monitoring system further includes:
the evidence obtaining table obtaining module is used for obtaining an evidence obtaining table, decomposing and extracting the obtained evidence obtaining table to obtain problem concern point information, and storing the problem concern point information in the database;
and the evidence obtaining table matching module is used for matching the problem concern point information with the actual concern point information to obtain a problem concern point matching result, and generating concern point finding problem condition information according to the problem concern point matching result.
3. An audit project implementation quality monitoring system based on data analysis as claimed in claim 1 wherein the audit content monitoring module is further configured to display the target spot check object information.
4. An audit project implementation quality monitoring system based on data analysis as claimed in claim 1 wherein the implementation solution acquisition module is further configured to decompose and extract the imported field implementation solution to obtain project membership information, and store the project membership information in the database;
and the audit content monitoring module is also used for displaying the project member information.
5. A data analysis-based audit project performance quality monitoring system as claimed in claim 2 wherein the monitoring system further includes:
and the audit result monitoring module is used for displaying the information of the problem found by the concerned points.
6. An audit project implementation quality monitoring system based on data analysis according to claim 5, wherein the audit result monitoring module is further configured to generate audit project result information according to the point of interest completion information, the spot check object completion information, and the point of interest finding problem situation information, and display the audit project result information, wherein the audit project result information includes: the number of audit logs, the number of evidence obtaining tables, the related amount and the spot check proportion.
7. An audit project implementation quality monitoring system based on data analysis as claimed in claim 1 wherein the point of interest matching module is further to:
calculating according to the actual attention point information and the target attention point information to obtain the attention point matching result;
calculating according to the attention point matching result to obtain attention point human input and attention point coverage rate;
and determining the manpower input and the coverage rate of the attention point as the completion condition information of the attention point.
8. An audit project implementation quality monitoring system based on data analysis as claimed in claim 1 wherein the spot check object matching module is further to:
calculating to obtain the matching result of the object to be spot-checked according to the actual information of the object to be spot-checked and the information of the object to be spot-checked;
calculating according to the matching result of the spot check object to obtain the manpower input of the spot check object and the coverage rate of the spot check object;
and determining the human input of the spot check object and the coverage rate of the spot check object as the completion condition information of the concerned point.
9. A data analysis-based audit project implementation quality monitoring system as claimed in claim 2 wherein said forensics table matching module is further to:
calculating according to the problem concern point information and the actual concern point information to obtain a problem concern point matching result;
calculating according to the problem concern matching result to obtain the labor input and the number of the problem concerns;
and determining the manpower input of the problem concern points and the problem concern points as the problem finding condition information of the concern points.
10. An audit project implementation quality monitoring apparatus based on data analysis, including a data analysis based audit project implementation quality monitoring system as claimed in any one of claims 1 to 9.
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