JP2009163577A - Accounting-processing system, accounting-processing method, and accounting-processing program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To obtain an accounting-processing system which is simple in configuration, and easily and accurately conducts the transmission and reception of data. <P>SOLUTION: The accounting-processing system conducts, via a portable recording medium, transmission and reception of audit-finished accounting data and audit-requested accounting data between information-processing devices, the audit-finished accounting data being accounting data to which an audit is finished as the accounting data stored in an accounting file, and the audit-requested accounting data being audit-unfinished accounting data for which an audit is requested. In this case, a visit audit PC1 stores taking-out/taking-back instruction information in a USB memory 5, together with an accounting file, when it transmits the accounting file to a consultation destination PC3, the taking-out/taking-back instruction information including audit-finished monthly accounting data to be transmitted to the consultation destination PC3 and audit-requested monthly accounting data received from the consultation destination PC3. The consultation destination PC3 reads in the audit-finished accounting data, which conform to the taking-out/taking-back instruction information in the USB memory 5, from the USB memory 5, and stores the audit-requested accounting data, which conform to the taking-out/taking-back instruction information in the USB memory 5, in the USB memory 5. <P>COPYRIGHT: (C)2009,JPO&INPIT

Description

  The present invention relates to an accounting processing system, an accounting processing method, and an accounting processing program for transferring data between information processing apparatuses via a portable recording medium, and in particular, data to be transferred is necessary for accounting processing. Information (hereinafter referred to as “accounting information”), which relates to an accounting system, an accounting method, and an accounting program for supporting an auditing operation at an accounting office requested by an advisor.

  Accounting information (accounting file) is exchanged between an accounting office and an advisor via an information processing device such as a PC (Personal Computer). An information processing device (for example, a device on the advisory side) that performs processing related to the accounting information uses a network or the like to exchange data with another information processing device (device on the accounting office side). May be sent and received.

  For example, in the accounting information processing system described in Patent Document 1, a first information processing apparatus and a second information processing apparatus are connected via a network, and daily transaction data is recorded in the first information processing apparatus. A journal file, a subject file, and a basic information file are included, and the second information processing apparatus communicates with each file constituting the first cash register file. A second account book file in which data synchronization is established, and an accounting file in which data synchronization is established between each file of the second account book file. The synchronization control between the first account book file and the second account book file is performed at the predetermined timing from the first information processing apparatus side, and the second account book file and the accounting are controlled. Synchronous control with a file is performed during predetermined processing in the second information processing apparatus.

  In addition, there is a method for transferring data between information processing apparatuses via a portable recording medium. For example, in the medical information sharing system described in Patent Document 2, the first information processing apparatus includes recording means for recording medical information on a recording medium in which software for referring to medical information is recorded. The second information processing apparatus includes an activation unit that activates software in the recording medium, and a display control unit that displays medical information on the display unit when the software is activated.

JP 2007-11749 A JP 2007-249825 A

  However, in the former prior art, it is necessary to connect an information processing apparatus that transmits and receives data to a network, which increases costs associated with the introduction of equipment. It also becomes a cause of troubles such as illegal intrusion into the network and virus infection of data.

  In the latter prior art, since it is necessary to record software in a recording medium, the configuration of the recording medium becomes complicated, and data cannot be easily exchanged between information processing apparatuses. .

  In addition, when data is exchanged using the above-mentioned former and latter conventional technologies, the information processing device on the accounting office side or the information processing device on the advisory side receives the data to be audited monthly by the user. It is necessary to exchange data by specifying units. For this reason, there is a case where forgetting to retrieve or returning monthly data to be audited occurs between information processing apparatuses due to a mistake in specifying the month by the user. In particular, when auditing multiple months at once and returning multiple months at a time, there was a problem that data could not be imported or returned correctly due to misdesignation of the month or misunderstandings. .

  The present invention has been made in view of the above, and an object of the present invention is to obtain an accounting processing system, an accounting processing method, and an accounting processing program that easily and accurately exchange data with a simple configuration.

  In order to solve the above-described problems and achieve the object, the accounting processing system according to the present invention includes audited accounting data, which is audited accounting data as accounting data stored in an accounting file, and an audit request. In an accounting processing system for transferring audit request accounting data, which is audit accounting data, between information processing apparatuses via a portable recording medium, one information processing apparatus sends the accounting file to the other information processing apparatus. In this case, the record of the withdrawal / return instruction information including the month of the audited accounting data to be sent to the other information processing apparatus and the month of the audit request accounting data received from the other information processing apparatus together with the accounting file The other information processing apparatus stores the audited accounting data according to the take-out / return instruction information in the recording medium. It reads in from the body, characterized by storing the audit request accounting data according to the extraction and return instruction information in the recording medium to the recording medium.

  The accounting processing system according to the next invention includes audited accounting data which is audited accounting data and audit request accounting data which is unaudited accounting data to be audited as information stored in an accounting file. In an accounting system that exchanges data between processing devices via a portable recording medium, when one information processing device sends the accounting file to the other information processing device, accounting file specific information unique to the accounting file And encrypting the accounting file unique information with a predetermined encryption key, storing the encrypted accounting file and the encrypted accounting file unique information in the recording medium, and The information processing apparatus includes an encrypted accounting file and an encrypted accounting file from the recording medium. Reading unique information, decrypting the encrypted accounting file unique information with a predetermined decryption key, and decrypting the encrypted accounting file using the decrypted accounting file unique information Features.

  In the accounting processing system according to the next invention, the recording medium stores identification information for identifying itself as another recording medium in the other information processing apparatus, and the other information processing apparatus is connected to the own apparatus. Based on the identification information, it is determined whether the recording medium is a recording medium used when exchanging the audit request accounting data, and a recording medium connected to the own apparatus is used when exchanging the audit request accounting data. When it is determined that the storage medium is a recording medium, the accounting file is read from the recording medium connected to the own apparatus.

  In the accounting processing system according to the next invention, the retrieval / return instruction information has a continuous monthly setting for the audited accounting data and a continuous monthly setting for the audit request accounting data. The information is characterized in that the continuity between the months is ensured.

  In the accounting processing system according to the next invention, when the other information processing device decrypts the encrypted accounting file unique information, the accounting file unique information decrypted with the accounting file opened by the device itself To determine whether or not the accounting file opened on the own device and the encrypted accounting file stored in the recording medium match, and the accounting file opened on the own device When it is determined that the file and the encrypted accounting file stored in the recording medium match, the encrypted accounting file is read from the recording medium.

  In the accounting method according to the next invention, the audited accounting data that is audited accounting data and the audit request accounting data that is unaudited accounting data to be audited are stored as information stored in the accounting file. In an accounting method that is exchanged between processing devices via a portable recording medium, when one information processing device sends the accounting file to the other information processing device, it is audited to be sent to the other information processing device An instruction information storage step for storing, in the recording medium, together with the accounting file, retrieval / return instruction information including the monthly accounting data and the month of the audit request accounting data received from the other information processing apparatus; The information processing apparatus reads the audited accounting data corresponding to the take-out / return instruction information in the recording medium from the recording medium. , Characterized in that it comprises a, and accounting data output step of storing the audit request accounting data according to the extraction and return instruction information in the recording medium to the recording medium.

  In the accounting method according to the next invention, the audited accounting data that is audited accounting data and the audit request accounting data that is unaudited accounting data to be audited are stored as information stored in the accounting file. In an accounting processing method that is exchanged between processing devices via a portable recording medium, when one information processing device sends the accounting file to the other information processing device, accounting file specific information unique to the accounting file And encrypting the accounting file using the encryption key and encrypting the accounting file specific information with a predetermined encryption key, and the one information processing apparatus encrypts the accounting file and the encrypted accounting A storage step of storing file-specific information in the recording medium, and the other information processing apparatus includes: A reading step of reading the encoded accounting file and the encrypted accounting file unique information, and the other information processing apparatus decrypts the encrypted accounting file unique information with a predetermined decryption key and And decrypting the encrypted accounting file using the converted accounting file unique information.

  In the accounting processing method according to the next invention, the recording medium stores identification information for identifying itself as another recording medium in the other information processing apparatus, and before the reading step, the other information processing apparatus Further includes a recording medium identification step for determining whether or not a recording medium connected to the apparatus is a recording medium used when the audit request accounting data is exchanged based on the identification information, and the reading step includes When the other information processing apparatus determines that the recording medium connected to the own apparatus is a recording medium used when the audit request accounting data is exchanged, the accounting file is read from the recording medium connected to the own apparatus. It is characterized by that.

  In the accounting method according to the next invention, the retrieval / return instruction information is such that the month in which the audited accounting data is set has continuity, and the month in which the audit request accounting data is set is continuous. The information is characterized in that the continuity between the months is ensured.

  In the accounting processing method according to the next invention, before the reading step, the other information processing apparatus compares the accounting file opened on its own apparatus with the decrypted accounting file specific information, thereby An accounting file identifying step for determining whether or not the accounting file opened in the apparatus and the encrypted accounting file stored in the recording medium match, and the reading step includes the other information processing When the device determines that the accounting file opened on the own device matches the encrypted accounting file stored on the recording medium, the device reads the encrypted accounting file from the recording medium. Features.

  An accounting processing program according to the next invention is characterized by causing a computer to execute the accounting processing method.

  According to the present invention, the audited accounting data corresponding to the monthly information in the recording medium is read from the recording medium, and the audit request accounting data corresponding to the monthly information in the recording medium is stored in the recording medium. There is an effect that data can be exchanged easily and accurately with a simple configuration.

  According to the next invention, the accounting file is encrypted using the accounting file unique information unique to the accounting file, and the accounting file unique information is encrypted with a predetermined encryption key, thereby preventing leakage of the accounting file. There is an effect that it becomes possible to do.

  Hereinafter, embodiments of an accounting processing system, an accounting processing method, and an accounting processing program according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to the embodiments.

(Outline of accounting system)
FIG. 1 is a diagram for explaining an outline of an accounting processing system according to the present invention. The accounting system 100 includes a USB (Universal Serial Bus) between a visit audit PC (Personal Computer) 1 which is an information processing apparatus on the accounting office A side and an advisor PC 3 which is an information processing apparatus on the advisor B side. This is a system for sending and receiving accounting files (accounting information) via the memory 5.

  The accounting file is data necessary for auditing work. For example, accounting data audited by the accounting firm A (hereinafter referred to as audited accounting data X), and the advisor B requests the accounting firm A to audit. Accounting data such as accounting data (hereinafter referred to as audit request accounting data Y) is stored. The accounting file stores audited accounting data X and audit request accounting data Y for each month. The accounting file stores information related to the visit audit execution history (an audit status management table described later) and the like.

  The accounting system 100 automatically determines a period to be audited (for example, what month is the audit target) and specifies monthly accounting data to be exchanged between the visit audit PC 1 and the consultant PC 3. Then, the visit audit PC 1 and the consultant PC 3 exchange monthly accounting data determined to be exchanged. Specifically, the visit audit PC1 specifies the month when the audit request accounting data Y is fetched from the advisor PC3 for the audit and the month when the audit is completed and the audited accounting data X is returned to the advisor PC3. Based on the specified month information, the visit audit PC 1 and the consultant PC 3 exchange the accounting file.

  The visit audit PC 1 is a portable portable terminal device such as a notebook PC, for example. When the accounting file is exchanged with the advisor PC 3, the visit audit PC 1 from the accounting office A to the advisor B is provided. Carried by the user (accounting firm staff, etc.).

  The accounting office A is provided with a server device (not shown) that stores various information and provides the visiting audit PC 1 with various information. The server device includes an accounting DB (Data Base) 6 that stores accounting files of each consultant, an audit status management table, and the like. When the accounting file is exchanged between the visiting audit PC 1 and the consulting company PC 3, the visiting audit PC 1 first extracts the accounting file of the consulting company B from the accounting DB 6 in order to carry out the audited accounting data X. And stored in its own device (1).

  Thereafter, the user visits the advisor B with the visit audit PC 1 (2). In the advisor B, the USB memory 5 is connected to the visit audit PC 1, and the visit audit PC 1 sends the accounting file to the USB memory 5. At this time, the visit audit PC 1 specifies audited accounting data X and audit request accounting data Y to be exchanged with the advisor B. Specifically, the visit audit PC 1 determines the monthly target of audit (monthly audited or monthly audited) based on the current date and time, audit history (audit status management table), etc. (3). Then, the visit audit PC 1 stores, in the USB memory 5, an instruction for auditing the determined monthly as a monthly instruction (a retrieval / return table described later) (monthly information). This monthly instruction is an instruction for outputting the audited accounting data X for a predetermined month to the advisor PC3 and an instruction for extracting the predetermined monthly audit request accounting data Y from the advisor PC3. Further, the visit audit PC 1 stores the accounting file storing the audited accounting data X corresponding to the determined month in the USB memory 5 (4).

  Next, the USB memory 5 is removed from the visit inspection PC 1 and connected to the advisor PC 3 (5). The advisor PC 3 reads a monthly instruction in the USB memory 5. Then, the consultant PC 3 stores the audited accounting data X corresponding to the monthly instruction from the USB memory 5 to its own device (6). Further, the consultant PC 3 stores the audit request accounting data Y corresponding to the monthly instruction in the USB memory 5 (7).

  Next, the USB memory 5 is removed from the advisor PC 3 and connected to the visit audit PC 1 (8). The visit audit PC 1 reads the audit request accounting data Y from the USB memory 5 and stores it in its own device (9).

  Thereafter, the user returns to the accounting office A with the visit inspection PC 1 (10). In the accounting office A, the visiting audit PC 1 performs an accounting audit of the advisor B using the audit request accounting data Y based on an instruction from the user (11). The visit audit PC 1 stores the audit request accounting data Y after the accounting audit or the like as the audited accounting data X in the accounting DB 6 (12). The visit audit PC 1 updates the audit status management table related to the visit audit execution history and stores it in the accounting DB 6.

  Here, the case where the audited accounting data X is brought back to the accounting office and the accounting audit is performed has been described, but the accounting audit may be performed by the advisor B. In this case, the visiting audit PC 1 performs an accounting audit of the advisor B using the audit request accounting data Y based on an instruction from the user. The visit audit PC 1 stores the audit request accounting data Y after performing the accounting audit and the like in the USB memory 5 as the audited accounting data X. At this time, the visit audit PC 1 stores in the USB memory 5 the monthly information specifying the audited accounting data X that has been audited as the audit target.

  When the USB memory 5 is removed from the visit audit PC 1 and connected to the advisor PC 3, the advisor PC 3 reads a monthly instruction in the USB memory 5. Then, the consultant PC 3 stores the audited accounting data X corresponding to the monthly instruction from the USB memory 5 to its own device. Thereafter, the user returns to the accounting office A with the visit audit PC 1, and the visit audit PC 1 stores the audit status management table of the accounting file in the accounting DB 6.

  Although only one advisor B is shown in FIG. 1, a plurality of advisors B may be provided. In this case, the accounting processing system 100 exchanges accounting files corresponding to each advisor B for each advisor B.

  Hereinafter, a case where an accounting file storing audited accounting data X and audit request accounting data Y is stored in the USB memory 5 will be described. In the following, audited accounting data X and audit request accounting data Y may be referred to as accounting data.

(Device configuration of the first embodiment of the visit audit PC1)
Next, the configuration of the visit audit PC 1 according to the first embodiment of the present invention will be described. FIG. 2 is a block diagram illustrating the configuration of the visit audit PC according to the first embodiment of the present invention. The visit inspection PC 1 includes an instruction input unit 11, an audit monthly determination unit 12, a USB memory connection unit 13, a display unit 14, a storage unit 15, and a control unit 19.

  The instruction input unit 11 includes a mouse and a keyboard, and inputs various instructions (for example, an instruction to specify an accounting file to be audited) input from a user of the visit audit PC 1.

  The audit monthly determination unit 12 determines the month to be audited based on the current date and time and the audit status management table when determining the month to be audited. The audit monthly determination unit 12 according to the present embodiment creates an extraction / return table based on the monthly information determined to be an audit target. The take-out / return table is information indicating, on a monthly basis, whether the accounting data for each month is an object to be taken out from the advisor PC 3 (an object to be taken in) or an object to be returned to the advisor PC 3. In other words, the take-out / return table is information that designates the audited accounting data X as a target to be returned to the advisor PC3 and specifies the audit request accounting data Y as a target to be taken out from the advisor PC3. The advisor PC 3 exchanges accounting files (audited accounting data X and audit request accounting data Y) with the USB memory 5 based on the take-out / return table. Therefore, the take-out / return table is instruction information related to exchange of accounting files from the visit audit PC 1 to the consultant PC 3.

  Further, when the audit monthly judgment unit 12 of this embodiment receives the audit request accounting data Y or the take-out / return table updated by the consultant PC 3 via the USB memory 5, the take-out / return table is received. The audit status management table is updated based on the above.

  The USB memory connection unit 13 includes a USB connector and the like, and is connected to the USB memory 5 via the USB connector. The information in the visit audit PC 1 is sent to the USB memory 5 through the USB memory connection unit 13, and the information in the USB memory 5 is sent to the visit audit PC 1 through the USB memory connection unit 13.

  The display unit 14 has display means such as a liquid crystal monitor and displays various information. The display unit 14 displays, for example, a screen (monthly check monthly confirmation screen 61 described later) indicating a month to be audited, and a screen (month later audit target detail setting screen 62) for setting the month to be audited. indicate.

  The storage unit 15 is a storage unit such as a memory, and stores audited accounting data X, audit request accounting data Y, an audit status management table, and the like. The control unit 19 controls the instruction input unit 11, the audit monthly determination unit 12, the USB memory connection unit 13, the display unit 14, and the storage unit 15.

  Here, operation examples of the visit audit PC 1 and the consultant PC 3 until various programs used in the present invention are executable will be described. In the visit inspection PC 1 and the consultant PC 3 having the above-described configuration, for example, a program is installed in a disk unit (not shown) from a CD-ROM set in a CD-ROM drive unit (not shown). When the program is executed, the program read from the disk unit is stored in a predetermined location in the storage units 15 and 35. In this state, the control units 19 and 39 execute processing related to auditing according to the programs stored in the storage units 15 and 35, and cause the audit monthly determination units 12 and 32 to perform monthly determination and the like.

  In this example, a CD-ROM is used as a recording medium to provide a program that describes the processing related to the audit. However, the present invention is not limited to this. For example, a recording medium such as a magnetic disk such as a floppy (registered trademark) disk, a magneto-optical disk, a magnetic tape, or a DVD (Digital Versatile Disk) can be used. Moreover, it is good also as using the program provided by transmission media, such as an email and the internet.

(Apparatus configuration of the consultant PC 3 of Example 1)
Next, the configuration of the advisor PC 3 according to the first embodiment of the present invention will be described. FIG. 3 is a block diagram illustrating the configuration of the consultant PC according to the first embodiment of the present invention. The advisor PC 3 includes an instruction input unit 31, an audit monthly determination unit 32, a USB memory connection unit 33, a display unit 34, a storage unit 35, and a control unit 39.

  The instruction input unit 31, the audit monthly determination unit 32, the USB memory connection unit 33, the display unit 34, the storage unit 35, and the control unit 39 are respectively an instruction input unit 11, an audit monthly determination unit 12, a USB memory connection unit 13, The display unit 14, the storage unit 15, and the control unit 19 have the same functions, and descriptions on the same functions are omitted.

  The monthly audit judgment unit 32 exchanges accounting data with the USB memory 5 based on the take-out / return table from the visit audit PC 1. The audit monthly judgment unit 32, based on an instruction from the user, performs exchange of accounting data different from the exchange of accounting data specified in the withdrawal / return table from the visit audit PC 1 (retrieve / return When the contents are changed), the take-out / return table is updated based on the actual exchange of accounting data.

  The audit monthly judgment unit 32 stores the updated take-out / return table in the USB memory 5 when the take-out / return table is updated, and the unrefreshed take-out / return table when the take-out / return table is not updated. Is stored in the USB memory 5 as it is. Also, the audit monthly judgment unit 32 updates the audit status management table in the own apparatus based on the take-out / return table stored in the USB memory 5. 2 and FIG. 3, illustration of means (accounting software) for performing an accounting audit is omitted.

(Processing of Visit Audit PC1)
Next, the processing procedure of the visit audit PC 1 will be described. FIG. 4 is a flowchart showing the processing procedure of the visit audit PC. FIG. 4 shows a procedure of processing for storing the information sent from the visit audit PC 1 to the consultant PC 3 in the USB memory 5. The visit audit PC 1 acquires an audit status management table and audited accounting data X from the accounting DB 6 in advance and stores them in the storage unit 15.

  When sending audited accounting data X from the visit audit PC 1 to the consultant PC 3, first, the visit audit PC 1 and the USB memory 5 are connected. Then, the visit inspection PC 1 causes the display unit 14 to display a screen for designating an accounting file corresponding to the advisor B. Information for designating an accounting file corresponding to the advisor B is input to the instruction input unit 11 by the user (step S110).

  The audit monthly judgment unit 12 reads the accounting file designated from the instruction input unit 11 from the storage unit 15 (step S120). Further, the audit monthly judgment unit 12 reads the audit status management table from the storage unit 15 (step S130).

  Thereafter, the audit monthly determination unit 12 performs monthly determination of the accounting data. Specifically, the audit monthly judgment unit 12 predicts candidates for audit request accounting data Y to be extracted and audited accounting data X to be returned based on the audit status management table and the current date and time ( Step S140). In other words, the audit monthly determination unit 12 automatically determines the audited monthly data (month to be output to the consultant PC 3) and the monthly data to be audited (month to be fetched from the consultant PC 3). The audit monthly judgment unit 12 is, for example, monthly accounting data set to “under audit” in the audit status management table, and has been audited from the current date and time (for example, November 10). Predicted accounting data (for example, accounting data for October) is set as accounting data to be returned.

  The audit monthly judgment unit 12 displays the predicted extraction / return candidates on the display unit 14 as the audit monthly confirmation screen 61. FIG. 5 is a diagram illustrating an example of an audit monthly confirmation screen. The audit monthly confirmation screen 61 is a screen that shows information on the month in which the accounting data is output as audited in the accounting file and the month in which auditing will be performed in the future. FIG. 5 shows a case where the audited month is April to May, and the auditing month is June to October.

  In addition, an execution button and a detailed setting button are arranged on the audit monthly confirmation screen 61. The execution button is a button for approving the return of audited accounting data X and the extraction of audit request accounting data Y according to the information being displayed. The audit monthly determination unit 12 advances the process of taking out and returning the accounting data in the displayed month when the execution button is clicked. The detailed setting button is a button for performing a setting different from the information being displayed. When the detail setting button is clicked, the audit monthly determination unit 12 causes the display unit 14 to display the audit target detail setting screen 62.

  FIG. 6 is a diagram illustrating an example of the audit target detail setting screen. The audit target detail setting screen 62 is a screen for setting the monthly of the audit request accounting data Y to be retrieved from the consultant PC 3 and the monthly of the audited accounting data X to be returned to the consultant PC 3 (detailed correction instructions) Can be displayed on the screen). On the audit target detail setting screen 62, the monthly audit status set in the audit status management table, the monthly audit status set in the visit audit PC1, and the accounting data instructed to the consultant PC 3 are retrieved and returned. Display information.

  In FIG. 6, the accounting data for April and May are set to the audited state by the visiting audit PC1, and the accounting data for June to October are set as the audit target (target for withdrawal from the advisor PC3). Shows the case. The accounting data for the month set as “audited” is set as the accounting data to be returned (audited accounting data X) in the extraction / return table. The accounting data for the month set as “audit” is set as the accounting file (audit request accounting data Y) to be extracted in the extraction / return table.

  The user is made to confirm the contents of the withdrawal / return of the accounting data based on the audit monthly confirmation screen 61 shown in FIG. 5 (step S150). When the detailed setting button is clicked by the user, the audit monthly determining unit 12 determines that there is a change in the accounting data retrieval / return content (Yes in step S160), and the audit target detailed setting screen 62 is displayed on the display unit 14. Is displayed. Then, the audit monthly judgment unit 12 causes the user to change the contents of the accounting data extraction / return on the audit target detail setting screen 62. The user sets whether or not the accounting data is set to audited on the audit target detailed setting screen 62 shown in FIG. 6 and sets whether or not the accounting data is to be audited.

  For example, if the user wants to audit October accounting data, the user sets this column to “Audit” when the October column of the advisory PC 3 is blank. With this setting, in the extraction / return table, the accounting data for October is set to the accounting data to be extracted from the setting that is neither the extraction target nor the return target. As a result, confirmation processing and correction processing of the contents for taking out / returning the accounting data are performed (step S170). And the audit monthly judgment part 12 displays on the display part 14 the new audit monthly confirmation screen 61 based on the taking-out / return content of the accounting data after correction.

  When the execution button is clicked by the user, the audit monthly determination unit 12 determines that it is approved to take out and return the accounting data with the displayed information (No in step S160), and the audit monthly determination unit 12 Creates an extraction / return table based on the setting being displayed (step S180). The audit monthly judgment unit 12 creates an extraction / return table based on the contents of the accounting data extraction / return displayed on the audit monthly confirmation screen 61. Thereafter, the audit monthly judgment unit 12 stores the take-out / return table and the accounting file storing the audited accounting data X in the USB memory 5 (step S190).

(Processing procedure of consultant PC3)
Next, the processing procedure of the consultant PC 3 will be described. FIG. 7 is a flowchart showing the processing procedure of the consultant PC. FIG. 7 shows a procedure of processing in which the consultant PC 3 exchanges data such as transaction data with the USB memory 5 based on information in the USB memory 5.

  First, the advisor PC 3 and the USB memory 5 are connected. The consultant PC 3 reads the take-out / return table from the USB memory 5 (step S210). The audit monthly judgment unit 32 displays an audit monthly confirmation screen 61 on the display unit 34 based on the take-out / return table.

  The user is made to confirm the contents of taking out / returning the accounting data based on the audit monthly confirmation screen 61 shown in FIG. 5 (step S220). When the detailed setting button is clicked by the user, the audit monthly determining unit 32 determines that there is a change in the contents of taking out / returning the accounting data (step S230, Yes), and the auditing unit detailed setting screen 62 is displayed on the display unit 34. Is displayed. And the audit monthly judgment part 32 makes a user change accounting data extraction / return content on the audit target detailed setting screen 62. The user sets whether or not the accounting data is set to audited on the audit target detailed setting screen 62 shown in FIG. 6 and whether or not the accounting data is to be audited. As a result, the confirmation processing and correction processing of the accounting data take-out / return content are performed (step S240). Then, the audit monthly judgment unit 32 causes the display unit 34 to display a new audit monthly confirmation screen 61 based on the contents of the accounting data that has been corrected and returned.

  When the execution button is clicked by the user, the audit monthly determination unit 32 determines that the accounting data is approved to be taken out and returned with the displayed information (No in step S230), and the audit monthly determination is performed. The unit 32 creates (corrects) the take-out / return table (step S250). Specifically, the audit monthly judgment unit 32 creates an extraction / return table based on the contents of the accounting data extraction / return displayed on the audit monthly confirmation screen 61. At this time, the audit monthly judgment unit 32 does not need to create a new take-out / return table unless the take-out and return contents of the accounting data are changed.

  Thereafter, the audit monthly judgment unit 32 reads the audited accounting data X corresponding to the take-out / return table from the USB memory 5 (step S260). Further, the audit monthly judgment unit 32 stores the accounting file storing the audit request accounting data Y corresponding to the take-out / return table in the USB memory 5 (step S270). The advisor PC 3 updates the audit status management table in the accounting file based on the withdrawal / return table, stores the updated audit status management table, and stores the withdrawal / return table in the USB memory 5 (step S280). ).

  Thereafter, the audit request accounting data Y and the take-out / return table in the USB memory 5 are stored in the visit audit PC 1. The visit audit PC 1 performs an accounting audit using the audit request accounting data Y based on an instruction from the user. When performing an audit, the user audits the audit request accounting data Y for a predetermined month based on the take-out / return table.

  Thereafter, the visit audit PC 1 updates the audit status management table based on the visit audit execution history. The visit audit PC 1 stores the audit request accounting data Y after the accounting audit and the like and the updated audit status management table in the accounting DB 6.

(Audit status management table update processing)
Here, the update process of the audit status management table will be described. The advisory PC 3 updates the audit status management table when sending and receiving accounting data to and from the USB memory 5, and the visit audit PC 1 receives the audit request accounting data Y from the advisory PC 3 via the USB memory 5. The audit status management table is updated. At this time, the consultant PC 3 and the visit audit PC 1 update the audit status management table based on the take-out / return table in the USB memory 5, respectively.

  FIG. 8 is a diagram for explaining the update process of the audit status management table. The audit status management table in FIG. 8 shows the configuration of the audit status management table managed in synchronization with the visit audit PC1 and the consultant PC3.

  The audit status management table shown in the upper part of FIG. 8 is the audit status management table before the update process, and the audit status management table shown in the lower part of FIG. 8 is the audit status management table after the update process. Here, the update process of the audit status management table when a visit audit is performed in November is shown. “Done” shown in FIG. 8 is accounting data that has already been audited (audited accounting data X), and “under auditing” is accounting data (audit request accounting data Y taken out) from the advisor PC 3 at the previous visit. ). The accounting data for the month in which the audit status is blank is accounting data that is being used or planned to be used in the advisory PC 3 (unaudited accounting data).

  In the audit status management table before the update process, for example, the audit status in April is “completed” indicating audited, and the audit status in May is “inspecting” indicating that auditing is in progress. In addition, accounting data is not audited after June. That is, the accounting data for April has already been audited and returned to the advisory PC3, and the accounting data for May has been imported from the advisory PC3 into the accounting file on the accounting office side. Is shown.

  Regardless of whether the monthly audit information of the accounting data is “Done” or “During audit”, the advisor PC 3 sets the advisor PC 3 so that data cannot be input in this month. In other words, the advisor PC 3 can perform processing such as addition, correction, and deletion of data only on blank accounting data.

  When a visit audit is performed in November and an accounting file is designated by the visit audit PC 1, the audit monthly judgment unit 12 acquires date and time information (November) by a system timer or the like. When the month for the visit inspection is November, the audit monthly determination unit 12 determines that the accounting data for which the journal entry has been completed at the consultant PC 3 is until October. Further, the audit monthly judgment unit 12 is based on the current audit status management table (before update), and the months not audited (months when no accounting data is extracted) are the months after June. Judge. Therefore, the audit monthly judgment unit 12 judges that the accounting data for fetching accounting data from the advisory PC 3 for auditing is accounting data for June to October.

  Also, the monthly auditing section 12 determines that the monthly data (acquisition data from the advisory PC 3) that has already been acquired at the accounting office based on the current audit status management table is April. Judge that it is May. The accounting data for April has been audited, but the accounting office may have corrected the journal again, so the accounting file of the consultant PC3 needs to be the same information as the accounting file of the accounting office. The audit monthly determination unit 12 determines that all audited accounting data is returned to the advisor PC3. Therefore, the audit monthly determination unit 12 determines that the accounting data to be returned (registered) to the consultant PC 3 is the accounting data for April and May.

  Then, the audit monthly judgment unit 12 sets the accounting data for April and May as audited and is set as an object (return) to be output to the consultant PC 3, and the accounting data for June to October is audited (removed). Create the retrieval / return table set for the month. In this way, by performing a visit audit in November, the accounting data for June to October becomes the subject of extraction (audit request accounting data Y). Further, by performing an accounting audit of the May accounting data, the May accounting data becomes the object of return (audited accounting data X).

  The take-out / return table created by the audit monthly judgment unit 12 is stored in the USB memory 5 by the visit audit PC 1. When the USB memory 5 storing the take-out / return table is connected to the advisor PC 3, the advisor PC 3 acquires accounting data output from the USB memory 5 as audited based on the take-out / return table from the USB memory 5. The accounting data to be registered and audited is stored in the USB memory 5. Then, the audit monthly judgment unit 32 of the advisor PC 3 updates the audit status management table based on the take-out / return table.

  As a result, the audit monthly judgment unit 32 updates the May accounting data from “under auditing” to “done” as shown in the lower part of FIG. Change to Medium.

  Furthermore, the audit monthly judgment unit 32 of the consultant PC 3 creates a take-out / return table corresponding to the exchange of accounting data and stores it in the USB memory 5. When the USB memory 5 storing the take-out / return table is connected to the visit audit PC 1, the visit audit PC 1 reads accounting data to be audited from the USB memory 5 based on the take-out / return table. Then, the audit monthly judgment unit 12 of the visit audit PC 1 updates the audit status management table based on the take-out / return table.

  As a result, the audit monthly judgment unit 12 updates the accounting data for May from “under auditing” to “done” as shown in the lower part of FIG. Change to Medium. By the above processing, the audit status management table managed by the consultant PC 3 and the audit status management table managed by the visit audit PC 1 become the same information. As a result, the advisor PC 3 cannot perform processing such as writing to the accounting data set to “Done” or “During audit” in the audit status management table.

(Monthly judgment processing)
Next, the monthly determination process (process of step S140 in FIG. 4) performed by the visit inspection PC 1 will be described in detail. In the present embodiment, when performing a visit audit, the visit audit PC 1 determines the accounting data to be returned to the advisor PC 3 and the accounting data taken out from the advisor PC 3 based on the audit status management table. As a result, even if the user does not specify the audit month, an instruction (extraction / return table) that can control the audit of the advisor PC 3 can be stored in the USB memory 5. With the USB memory 5 in which this instruction is embedded, it is possible to return accounting data, take out accounting data, control prohibiting input of accounting data, and the like to the consulting company PC 3.

  FIG. 9 is a flowchart illustrating a processing procedure of the monthly determination processing. The audit monthly judgment unit 12 of the visit audit PC 1 confirms the monthly audit status based on the audit status management table stored in the storage unit 15 (step S310). Then, the audit monthly judgment unit 12 loops the audit status associated with each month in the audit status management table for each month, and sets each month's accounting data as a retrieval target or return target. .

  Specifically, the audit monthly determination unit 12 first determines whether the accounting data corresponding to the first month is set to “completed” indicating “audited”. It is determined whether the month of the eye is an audited month (step S320).

  When the month to be determined is an audited month (step S320, Yes), the audit monthly determining unit 12 determines that the monthly accounting data is a return target to the advisor PC 3 (step). S330). On the other hand, if the month to be determined is not an audited month (No in step S320), the audit monthly determination unit 12 determines whether or not the monthly accounting data is set to “under audit”. By determining, it is determined whether or not the month to be determined is the month being audited (step S340).

  When the month to be determined is the month under audit (step S340, Yes), the audit monthly determination unit 12 determines that the monthly accounting data is to be returned to the advisor PC3 (step). S350). On the other hand, if the month to be determined is not the month being audited (No in step S340), the audit monthly determining unit 12 determines that this month is the month before the visit date (current date and time). It is determined whether or not (step S360).

  When the month to be determined is a month before the visit date (step S360, Yes), the audit monthly determination unit 12 determines that the monthly accounting data is a target to be retrieved from the advisor PC3. (Step S370). On the other hand, if the month to be judged is not the month before the visit date, the audit monthly judgment unit 12 is not subject to the monthly judgment (this is being used or will be used). ) (Step S380).

  The audit monthly determination unit 12 writes the determination result determined by the processing in steps S320 to S380 in the extraction / return table as an extraction / return instruction (step S390). Specifically, the audit monthly judgment unit 12 writes “return”, “removal”, and the like for each month of the retrieval / return table. And the audit monthly judgment part 12 judges whether the audit status was confirmed with respect to all the monthly (step S400). When the audit status has not been confirmed for all the months (No in step S400), the audit monthly determination unit 12 repeats the process of confirming the monthly audit status for the next month (step S400). S410, steps S310 to S400). When the audit status is confirmed for all the months (step S400, Yes), the audit monthly determination unit 12 ends the monthly determination process.

(Processing to write out / return instructions to the extraction / return table)
Here, a process of writing a take-out / return instruction to the take-out / return table will be described. FIG. 10 is a diagram for explaining the writing process to the extraction / return table. First, the take-out / return instruction is initialized. In FIG. 10, for example, when the audit status (upper part of FIG. 10) of the audit status management table from April to June is “completed” indicating audited, the accounting data from July to September is audited. This shows the writing process to the take-out / return table when a visit audit is performed in the month. It should be noted that the extraction / return setting for the month in which the extraction / return setting (lower part of FIG. 10) is blank is not set.

  When a visit audit is performed in December and the user designates an accounting file on the visit audit PC 1, the audit monthly judgment unit 12 acquires date and time information (December) by a system timer or the like. It is considered that the monthly for which the visit audit was performed is that the journal entry at the consultant's PC 3 is being entered and the month has not ended. Therefore, the audit monthly judgment unit 12 sets the end of the monthly range taken out from the consultant PC 3 until the month immediately before the month when the visit audit was performed.

  First, the audit monthly judgment unit 12 judges that the accounting data from July to September is the return object to the advisory PC 3 by auditing the accounting data from July to September. Further, by performing a visit audit in December, it is determined that out of the accounting data up to November, the accounting data that has not been returned or has not been audited is to be taken out from the advisor PC3. In other words, the audit monthly determination unit 12 first determines the accounting data after the next month of the last month of the month set to “Done” as a return object to the advisory PC 3 and becomes “Return”. The accounting data from the month following the last month of the current month is determined to be taken out from the advisor PC3. Accordingly, in FIG. 10, the accounting data from April to September is set to “return” indicating that it is a return target to the advisor PC3, and the accounting data for October and November is sent from the advisor PC3. It is set to “Removal”, which indicates that it is the target of retrieval.

(Processing of previous term data)
By the way, when an accounting firm employee visits the advisor B near the beginning of the term, the visit audit PC1 previously took out the monthly accounting data for the previous term and is still auditing (not audited) There is. In this case, the consultant PC 3 finishes inputting the journal for the previous period and inputs the journal for the current period. For journals in the previous term, journals that have been audited and settled by the accounting firm (visit audit PC1) are in the final state. The visit audit PC 1 needs to return the previous period data to the advisor PC 3, and simultaneously returns the previous period data to the advisor PC 3 when processing the month of the current period by the visit audit. In the visit audit PC1 and the advisor PC3, when the previous period data is returned to the advisor PC3, all months in the audit status management table of the previous period are audited.

  As a result, forgetting to return the previous period data can be prevented, and the return process of the previous period data can be performed at the same time as a visit audit of the current period data, which leads to a reduction in operation errors and processing steps.

(Processing to ensure continuity of audit monthly)
Next, a process for ensuring the continuity of audit months will be described. Accounting journal entries are carried out continuously every day. In the accounting system 100, for example, these accounting entries are managed on a monthly basis (state as of the account closing date). Then, when the auditing of the accounting data in the advisory PC3 is performed, the visit audit PC1 takes out the accounting data from the advisory PC3 and returns the accounting data to the advisory PC3 on a monthly basis. In the accounting file, the balance at the end of the previous month is taken over as the accounting status at the start of each month. If a contradiction occurs in the continuity between months in the accounting file, a contradiction also occurs in subsequent months, and the accounting file becomes inconsistent. For this reason, in this embodiment, the visit audit PC 1 ensures the continuity of the audit months in order to prevent the accounting process in which the consistency of the accounting file cannot be taken.

  FIG. 11 is a diagram for explaining a method for ensuring the continuity of audit months. The audit monthly determination unit 12 creates a take-out / return table so that a vacancy (setting other than “return”) does not occur in the middle of the month set to “return” when creating the take-out / return table. Is created (e1). In addition, the audit monthly judgment unit 12 creates a take-out / return table so that there is no vacancy (setting other than audited) even in the middle of the month that has already been audited ("Done"). To do. Further, the audit monthly judgment unit 12 creates a take-out / return table so that a vacancy (setting other than “take-out”) does not occur in the middle of the month set to “take-out” (e2).

  Further, the audit monthly judgment unit 12 creates an extraction / return table so that there is no vacancy from the month following the last month set to “return” to the month set to “removal”. Specifically, the last month of the month set for “Return” is September, the first month of the month set for “Removal” is October, and “Removal” and “Return” A take-out / return table is created so that there is no empty space between them (e3). Also, the last month of the month set to audited is June, the first month of the month set to “Return” is July, and between “Removal” and “Return” Then, a take-out / return table is created so that there is no empty space (e4). In addition, when there is no month to be set to “return”, the audit monthly judgment unit 12 sets the “done” month and the “removal” month so that there is no vacancy from the beginning month.

  In this embodiment, the audit status management table is synchronized between the visit audit PC 1 and the advisor PC 3 by exchanging the accounting file between the visit audit PC 1 and the advisor PC 3 based on the take-out / return table. . And the continuity of the audit month is ensured in both the visit audit PC1 and the consultant PC3.

  Here, a specific example of processing for ensuring the continuity of the audit months will be described. 12-16 is a figure for demonstrating the specific example of the process which ensures the continuity of an audit monthly. In FIGS. 12 to 16, the settings related to the audit in the visit audit PC 1 when the settings related to the audit (set to “audited” or set to “audit in the future”) are changed in the visit audit PC 1 or the consultant PC 3. The correspondence relationship with the setting related to auditing at the advisory PC 3 is shown.

  Monthly indicating “Done” indicating audited is a month set as a return target in the visiting audit PC1 or the advisory PC3, and Monthly indicating “auditing” is in the visiting audit PC1 or the advisory PC3. Monthly set for retrieval.

  The leftmost table in FIGS. 12 to 16 shows a state before the setting change of the setting related to audit (initial state), and the table on the right side of the leftmost table shows the state after the setting change. .

  The initial state of the audit status illustrated in FIG. 12 indicates a case where the audit status from April to June is “completed” and the audit status in July is “under audit”. Furthermore, in the visiting audit PC1, April to July is set to “Done”, and in the advisory PC3, August to November is set to “Audit” indicating that the audit target is set.

  In the following description, a case where the setting of “inspected” or “done” is changed on the visit audit PC 1 will be described. However, the setting of “inspected” or “done” may be changed on the consultant PC 3. . In this case as well, the same process as when the visit audit PC 1 sets “in-audit” or “done” is performed.

(In the case of P1)
When September of the visit audit PC 1 is set to “completed” by the user (P 1), “audit” of the consultant PC 3 is set to “completed” of the visit audit PC 1 in September. In addition, if there is a month between the month already set to “Done” and the month set to “Done” in this setting, the month between these will also be set to “Done” . In the case of P1, since July and September are set to “Done”, August in between is also set to “Done” of the visit audit PC1.

  In other words, even if “Done” and “Done” are set to be free, the audit monthly judgment unit 12 sets “Done” to “Done” and “Done” to “Done”. Set to connect monthly. As a result, the audit monthly judgment unit 12 prevents the setting other than the return from entering between the return target month and the return target month.

(In the case of P2)
Further, when January of the advisory PC3 is set to “audit” by the user (P2), January is set to “audit” of the advisory PC3 from the blank. In addition, if there is a month between the month that has already been set to “Audit” and the month that has been set to “Audit” in this setting, the month in between is also set to “Audit”. Is set. In the case of P2, since November and January are set to “audit”, the 12 months between them are also set to “audit”.

  In other words, even if “audit” and “audit” are set to be free, the audit monthly judgment unit 12 determines that the “audit” month and the “audit” month are “ Set to connect monthly for “audit”. As a result, the audit monthly judgment unit 12 prevents any setting other than the removal from being entered between the month to be taken out and the month to be taken out.

(In the case of P3)
Further, when the user sets June to “audit” in the consultant PC 3 by the user (P3), in June, the visit audit PC 1 is set to “inspect” from the visit audit PC 1 to “audit”. . As a result, since June and August are set to “audit”, July in the meantime is also set to “audit” of the advisory PC 3.

  In other words, since the setting of “audit” can be set only in the month after the month set in “done”, the audit monthly judgment unit 12 determines the month between “done”. When set to "Audit", change the "Done" between "Audit" and "Audit" to "Audit" and change the monthly "Audit" and "Audit" Connect monthly with "Auditing" monthly. As a result, the audit monthly judgment unit 12 prevents any setting other than the removal from being entered between the month to be taken out and the month to be taken out.

(In the case of P4)
The initial state of the audit status shown in FIG. 13 indicates an audit status in which “done” or “under auditing” is not set in all the months. When September of the visit audit PC 1 is set to “Done” by the user (P 4), September is set to “Done” of the visit audit PC 1 from the blank. Furthermore, if the beginning is blank, and there is a month between the beginning and the month set to “Done” in the current setting, the month in between is also set to “Done”. In the case of P4, since the beginning is blank and September is set to “Done”, the visit audit PC1 is also set to “Done” from April to August.

  In other words, even if the month other than the beginning is designated as “Done” when the beginning is blank, the audit monthly judgment unit 12 sets “Done” from the beginning to the designated month. As a result, the audit monthly judgment unit 12 prevents the setting other than the return from entering between the return target month and the return target month.

(In the case of P5)
The initial state of the audit status shown in FIG. 14 shows a case where the audit status from April to June is “completed” and the audit status in July is “under audit”. When the user sets October for the advisory PC3 to “audit” (P5), the user sets “audit” for the advisory PC3 from the blank in October. Furthermore, in the month when “Done”, “Audit”, and “During audit” are not set in the month prior to the month set for “Audit”, “Done” is set in the visit auditing PC 1. If the setting is not set, “Auditing” is set for the month after “Done” or “During audit”. As a result, the month between the “audit” month and the “audit” month is also set to “audit”. In the case of P5, since October is set to “audit” and no setting is made in the month after July, it is also set to “audit” in August and September.

  In other words, if there is no “audit” setting, and “audit” is specified in the middle of the month (monthly between “in-audit” and “audit”), The audit monthly judgment unit 12 sets “audit” for the months after “monthly” or “under audit”. As a result, the audit monthly judgment unit 12 prevents any setting other than the removal from being entered between the month to be taken out and the month to be taken out.

(In the case of P6)
The initial state of the audit status shown in FIG. 15 indicates a case where the audit status from April to June is “completed” and the audit status in July is “under auditing”. Furthermore, in the visit audit PC1, April to August is set to “Done”.

  When the user sets November in the advisory PC 3 to “audit” (P6), the user sets “audit” in the advisory PC 3 from the blank in November. Further, if the setting of “Audit” is not made in the month before the month set to “Audit”, the month after “Done” of the visit audit PC 1 is changed to “Audit”. Is set. As a result, the month between the “audit” month and the “audit” month is also set to “audit”. In the case of P6, “Auditing” is set for November, and “Done” is not set for the month after August, so “Auditing” is set for September and October. It will be.

  In other words, when there is a setting of “done” and “audit” is designated in the middle of the month, the audit monthly judgment unit 12 selects the month after the month after “done”. Set to "Audit". As a result, the audit monthly judgment unit 12 prevents any setting other than the removal from being entered between the month to be taken out and the month to be taken out.

  The initial state of the audit status shown in FIG. 16 indicates a case where the audit status from April to June is “completed” and the audit status in July is “under auditing”. Furthermore, in the visiting audit PC1, April to July is set to “Done”, and in the advisory PC3, August to November is set to “Audit” indicating that the audit target is set.

(In case of P7)
When “completed” set in May of the visit audit PC 1 is deleted by the user (P7), the blank is blank (no setting) in May. When the “done” month and the “done” month are not connected as consecutive months, all “done” of the months after the lost month are deleted. In the case of P7, since “Done” in May has been deleted, all “Done” in the visit audit PC1 after June will be deleted.

  In other words, when “completed” in the middle of the month (monthly sandwiched between “completed” months) is deleted, the audit monthly determination unit 12 determines the monthly following “deleted” Delete the subsequent monthly “Done”. As a result, the audit monthly judgment unit 12 prevents the setting other than the return from entering between the return target month and the return target month.

(In the case of P8)
When “audit” set in October of the visit audit PC 1 is deleted by the user (P8), the column for October is blank (no setting). When the “audit” month and the “audit” month are not connected as consecutive months, the “audit” of all the months after the lost month is deleted. In the case of P8, since “Auditing” in October is deleted, “Auditing” in the visit audit PC1 after October is deleted.

  In other words, if “audit” is deleted in the middle of the month (monthly between “audit” months), the audit monthly judgment unit 12 will delete the next “audit”. Delete "Audit" every month after the month of. As a result, the audit monthly judgment unit 12 prevents any setting other than the removal from being entered between the month to be taken out and the month to be taken out.

(In the case of P9)
When “completed” set in July of the visit audit PC 1 is deleted by the user (P9), the blank in September (no setting). If the “completed” month and the “audit” month are no longer connected as consecutive months, the “audit” of all the disconnected months is deleted. In the case of P9, since “Done” in July has been deleted, “Audit” in the visit audit PC 1 after August is deleted.

  In other words, when “Done” in the middle of the month (month between “Done” and “Auditing”) is deleted, the audit monthly judgment unit 12 determines the next month after “Deleted”. Delete “audit” every month after the following. As a result, the audit monthly judgment unit 12 prevents the setting of the monthly target to be taken out and the setting of the return target after the month without setting.

  The visit audit PC1 and the consultant PC3 create the take-out / return table by the above processing, so that an unaudited month is generated within the monthly range that is returned and audited. There is no loss of continuity. In addition, since the months when the audits are carried out and audited are continued from the month when they are audited, there is no monthly continuity between the months subject to extraction, and the continuity of the months taken out is lost. Absent.

  The take-out / return table created in this way is confirmed by the user on the audit monthly confirmation screen 61 shown in FIG. Further, the take-out / return table can be corrected by a user instruction on the audit target detail setting screen 62 shown in FIG. In the present embodiment, even if such a modification of the take-out / return table occurs, the audit monthly determination units 12 and 32 automatically correct the take-out / return table so that the continuity of the audit monthly is not impaired. As a result, if an appropriate monthly is set by automatic determination of extraction / return candidates, the user has confirmed the extraction / return content confirmation processing described in step S150 of FIG. 4 and described in step S220 of FIG. It is only necessary to perform the confirmation process of the contents to be taken out and returned, and the number of operation steps can be greatly reduced.

  The take-out / return table may be included in the accounting file, or may be configured differently from the accounting file. When the take-out / return table and the accounting file are configured separately, the take-out / return table is put in, for example, information for specifying the advisor B and each accounting file (an instruction file described in the second embodiment). Keep it. In addition, the accounting file for each month is not limited to the case where the end of the month is the accounting closing date, and any day (for example, 20th) may be the accounting closing date.

  As described above, according to the first embodiment, when the accounting office staff visits the adviser and audits the accounting file, the monthly (audit month) where the accounting data is extracted using the information related to the audit of the accounting file, Since the month for returning the accounting data is determined, the accounting data to be audited is taken in from the advisory PC 3 even if the user does not specify the month (one to several months) to be audited on the visiting audit PC 1 At the same time, accounting data (one to a plurality of months) of the past month that has been audited by the accounting office A can be returned to the advisory PC 3. For this reason, it is possible to easily exchange the accounting file between the visit inspection PC 1 and the advisor PC 3.

  In addition, since it is not necessary to designate the month for fetching the accounting data or the month for returning the accounting data, it is possible to prevent mistakes in operation when sending and receiving the accounting file and mistakes in the month designation due to thoughts. This eliminates forgetting to forget or return accounting data to be audited.

  In addition, the monthly settings for fetching accounting data and the monthly settings for returning are set so that accounting continuity between months is not lost. It is possible to prevent an operation that impairs the operation. In addition, if the visit audit PC1 has the previous period data, the previous period data is also returned at the same time as the current period data, thus ensuring the continuity of accounting in the annual unit between the previous period and the current period. Is possible.

  Next, Embodiment 2 of the present invention will be described with reference to FIGS. When an accounting file is exchanged via the USB memory 5, an accounting file different from the target accounting file is exchanged, or the accounting file is executed ignoring security protection such as access rights to the accounting file. There is a case. Therefore, in the second embodiment, an accounting file authentication process, an USB memory 5 authentication process, an accounting file encryption process, and the like are performed in the accounting system 100. For example, in the accounting processing system 100, when an accounting file or the like is stored in the USB memory 5 from the visit audit PC 1 or the consulting company PC 3, the accounting file is encrypted using information specific to each accounting file (accounting file unique information). When the visit audit PC 1 or the consultant PC 3 reads an accounting file or the like from the USB memory 5, the accounting file is decrypted using information specific to each accounting file (accounting file unique information).

(Device configuration of the second embodiment of the visit audit PC1 and the consultant PC3)
First, the configuration of the visit inspection PC 1 according to the second embodiment of the present invention and the configuration of the advisor PC 3 according to the second embodiment of the present invention will be described. FIG. 17 is a block diagram showing the configuration of the visit audit PC according to the second embodiment of the present invention, and FIG. 18 is a block diagram showing the configuration of the advisor PC according to the second embodiment of the present invention. 17 and 18, components that achieve the same functions as those of the visit audit PC 1 and the consultant PC 3 of the first embodiment shown in FIGS. 2 and 3 are assigned the same numbers, and duplicated. The description to be omitted is omitted.

  In addition to the instruction input unit 11, the audit monthly determination unit 12, the USB memory connection unit 13, the display unit 14, the storage unit 15, and the control unit 19, the visit audit PC 1 includes an encryption / decryption unit 21 and a file authentication unit 22. A file input / output management unit 23 is provided. The advisor PC 3 includes an instruction input unit 31, an audit monthly determination unit 32, a USB memory connection unit 33, a display unit 34, a storage unit 35, and a control unit 39, as well as an encryption / decryption unit 41, a file authentication unit 42. A file input / output management unit 43 is provided.

  The encryption / decryption units 21 and 41 encrypt the accounting file stored in the USB memory 5 and decrypt the accounting file read from the USB memory 5. The encryption / decryption units 21 and 41 perform encryption and decryption using information (an instruction file described later) for specifying the consultant B and the accounting file when the accounting file is encrypted or decrypted. Do. Further, the encryption / decryption units 21 and 41 encrypt the information in the instruction file with a fixed encryption key stored in advance and decrypt it with a fixed decryption key stored in advance.

  The file authentication units 22 and 42 have an advisor application. The advisor application includes the USB memory 5 being connected to the advisor PC 3 and the accounting file in the USB memory 5 corresponding to the USB memory 5 used for the visit audit and the advisor B (advisor PC 3). It is determined (authenticated) whether or not. The consultant application performs processing related to the exchange of the accounting file only for the USB memory 5 used for the visit audit and the accounting file corresponding to the consultant B. The consultant application permits connection to the USB memory 5 when the USB memory 5 is confirmed to be the auditable USB memory 5 by the authentication process. In addition, the advisory application permits processing related to auditing to the accounting file when it is confirmed by the authentication processing that the accounting file is an accounting file to be audited.

  The file input / output management units 23 and 43 delete the accounting file in the USB memory 5 after reading the accounting file from the USB memory 5. Further, when storing the accounting file in the USB memory 5, the file input / output management units 23 and 43 delete the accounting file in the USB memory 5 and then store the accounting file in the USB memory 5.

(Information stored in the USB memory 5)
Here, information stored in the USB memory 5 will be described. In this embodiment, as in the case of the first embodiment, an accounting file is exchanged via the USB memory 5 between the visit inspection PC 1 and the consultant PC 3. The monthly withdrawal / return instruction is determined in accordance with the state of the accounting file (audit status management table) at the time of withdrawal / return. For this reason, it is necessary to store the take-out / return instruction in association with the state of the accounting file at the timing of instructing the take-out or return. In the present embodiment, the USB memory 5 stores an instruction file (information specifying the accounting file, information on the monthly to be taken out, information on the monthly to be returned, etc.) along with the accounting file.

  The visit audit PC 1 and the advisor PC 3 create an instruction file for identifying the advisor B and the accounting file based on, for example, basic information of the audited accounting data X, an extraction / return table, and the like. The encryption / decryption units 21 and 41 of the visit audit PC 1 and the consultant PC 3 encrypt the instruction file and the accounting file (audited accounting data X) and store them in the USB memory 5.

  FIG. 19 is a diagram illustrating an example of information stored in the USB memory. As shown in the figure, the USB memory 5 stores an instruction file 51 and an encrypted accounting file (for example, a file indicated by “˜.jvk”) 52.

  The accounting file includes basic information, subject information, journal information and the like in addition to accounting data. The basic information includes, for example, information such as trade name C (trade name code), product name, settlement date, and business type. Further, the take-out / return table includes information such as the monthly to be taken out and the monthly to be returned.

  In this embodiment, the encryption / decryption units 21 and 41, for example, the trade name C in the basic information, the settlement date, the monthly target (removal month) in the extraction / return table, and the return target month. Create an instruction file using information such as next (monthly return).

(Processing procedure for the consultant PC 3 and USB memory 5)
Next, the processing procedure of the consultant PC 3 and the USB memory 5 will be described. 20 and 21 are flowcharts showing the processing procedure of the consultant PC and the USB memory. 20 and FIG. 21, a process of storing data (accounting file or the like) stored in the USB memory 5 by the visit audit PC 1 from the USB memory 5 to the advisor PC 3, and data of the advisor PC 3 are stored in the USB memory 5. The procedure is shown.

(Operation of USB memory 5)
The visit inspection PC 1 stores the encrypted accounting file 52 and the instruction file 51 in which the information in the file is encrypted in the USB memory 5. The USB memory 5 stores a self-executed visit audit request program. The visit audit request program is a program for causing the consultant PC 3 to confirm that the USB memory 5 connected to the consultant PC 3 is a memory having data related to the visit audit.

  First, the USB memory 5 is inserted into the USB memory connection unit 33 of the consultant PC 3 and connected to the consultant PC 3 (step S510). Thereafter, the visit audit program in the USB memory 5 is activated under the control of the advisor PC 3 (step S520), and the visit audit program starts (step S530).

  The USB memory 5 stores specific information (USB identification value) in the storage unit 35 that allows the consultant PC 3 to identify itself as “the USB memory 5 holding the accounting file (visit audit data)”. (In a predetermined position in the shared memory) is written (step S540). Thereafter, the visit audit program ends (step S550).

(Operation of consultant PC3)
On the other hand, the advisor PC 3 starts the advisor application in advance (securing application activation authority) (step S610), selects an accounting file to be audited (securing target data access authority) (step S620), and After instructing execution of the “visit audit” function and shifting to the standby state (securing the authority to execute the visit audit function) (step S630), the actual work of the visit audit is started (step S640).

  Here, the “visit audit” function is a function for exchanging accounting files between the consulting company PC 3 and the USB memory 5, for example, an audit monthly judgment unit 32, an encryption / decryption unit 41, a file entry An output management unit 43 or the like.

  The processing of steps S610 to S630 described above will be specifically described. In the advisor PC 3, the user starts an advisor application. Then, the consultant PC 3 instructs (selects) the accounting file to be audited via the instruction input unit 31 by the user.

  In each operation of these steps S610 to S630, the startup authority of the consultant application, the access authority to the audit target data, and the execution authority of the “visit audit” function are automatically checked. As a result, various processes relating to the accounting file are controlled after being placed under security management.

  In this way, the advisory PC 3 selects the accounting file to be audited in advance, so that the accounting file that is to be audited can be explicitly confirmed. Accordingly, it is possible to prevent execution of an erroneous visit audit other than the target accounting file.

  After entering the standby state for the visit audit, the consultant application stores in the shared memory at a predetermined cycle until the USB identification value stored at a predetermined position in the shared memory changes to a value assigned to the USB memory 5. Is monitored (step S650). In other words, the advisor application regularly monitors a predetermined memory location immediately after execution of the “visit audit” function. This monitoring process is repeated until the predetermined position in the shared memory changes to the USB identification value or the monitoring process is interrupted by a user instruction.

  If the predetermined position in the shared memory does not change to the USB identification value even after the predetermined time has elapsed, or if the wrong USB identification value is written in the predetermined position in the shared memory, the consultant PC 3 A predetermined error message is displayed on the display unit 34 to stop the “visit audit” function.

  By the method of storing and monitoring the USB identification value at a predetermined position in the shared memory, the consultant application of the consultant PC 3 ensures that the connected USB memory 5 is the USB memory 5 to be visited. It becomes possible to identify. Thereby, it is possible to prevent the advisory PC 3 from inadvertently accessing or processing an unauthorized USB memory.

  Thereafter, the consultant application, when a predetermined position in the shared memory changes to the USB identification value, the application (file input / output management unit 43) that waits for insertion of the USB memory 5 accesses the USB memory 5. To start. The file input / output management unit 43 reads the instruction file stored in the USB memory 5 and sends it to the encryption / decryption unit 41 (step S660).

  The encryption / decryption unit 41 extracts necessary parameters from the instruction file and decrypts them. Specifically, the encryption / decryption unit 41 extracts and decrypts the part of the trade name C, the settlement date, the return month, and the take-out month from the instruction file (step S670).

  The advisor application of the file authentication unit 42 compares the accounting file currently opened on the advisor PC 3 with the decrypted instruction file, and the accounting file currently opened on the advisor PC 3 and the accounting in the USB memory 5. Determine whether the files match. Specifically, the consultant application determines whether the trade name C and the closing date of the accounting file currently open on the consultant PC 3 match the trade name C and the closing date of the decrypted instruction file. Judgment is made (step S680).

  If either of the trade name C and the settlement date does not match (No in step S680), the advisor application displays a predetermined error message on the display unit 34. For example, the display unit 14 displays a message such as “The accounting file read from the connected USB memory 5 is not an accounting file to be audited” (step S750). Thereby, it is possible to prevent a visit audit from being performed on the wrong accounting file.

  On the other hand, when the trade name C and the settlement date all match (step S680, Yes), the consultant application notifies the encryption / decryption unit 41 that the accounting file has been correctly authenticated.

  The encryption / decryption unit 41 generates (automatically calculates) a decryption key for decrypting the accounting file based on the decrypted parameters (step S690). Further, the encryption / decryption unit 41 takes out the accounting file corresponding to the instruction file from the USB memory 5 (step S700). Then, the encryption / decryption unit 41 decrypts the accounting file using the generated decryption key (step S710). As a result, it is possible to easily decrypt the accounting file with few operation steps without performing the decryption key input operation.

  Thereafter, the file input / output management unit 43 deletes the accounting file from the USB memory 5 (step S720). In other words, the USB memory 5 storing the data related to the visit audit is immediately deleted immediately after the accounting file is accepted by the visitor PC 3 after accepting the visit audit. As a result, the period during which the accounting file exists in the USB memory 5 can be shortened as much as possible, and the resistance to data leakage and the like can be improved.

  The advisor PC 3 creates audited accounting data X (temporary file) in the decrypted accounting file, separately from the accounting file currently being operated. Then, the audit monthly judgment unit 32 performs synchronization processing based on the currently opened accounting file and the audited accounting data X based on the retrieval / return table, and updates the audit status management table based on the synchronization result ( Step S730). The audit monthly judgment unit 32 displays the synchronization result of the audit status management table on the display unit 34 (step S740).

  Thereafter, the file input / output management unit 43 of the advisory PC 3 scans the USB memory 5 to check whether there is a file in the USB memory 5 (steps S760 and S770).

  If there is a file in the USB memory 5 (step S770, Yes), the file input / output management unit 43 confirms that there is a file in the USB memory 5, and then connects the USB to a predetermined area such as the desktop of the advisor PC3. The file in the memory 5 is moved (step S780). On the other hand, if there is no file in the USB memory 5 (step S770, No), the advisor PC 3 proceeds to the next process without operating the USB memory 5. Thereby, it is possible to prevent leakage of information other than information necessary for the audit. Further, it is possible to prevent the possibility of connecting to the visit auditing PC 1 or the like while including a file infected with a virus or the like.

  Thereafter, the encryption / decryption unit 41 extracts the trade name C and the settlement date from the basic information in the accounting file. Furthermore, the audit monthly determination unit 32 determines the monthly range (extraction monthly) of the audit request accounting data Y based on the extraction / return table. Then, the encryption / decryption unit 41 automatically calculates the encryption key using the trade name C, the settlement date, and the monthly range (step S790). The encryption / decryption unit 41 encrypts the accounting file (audit request accounting data Y or the like) using the self-calculated encryption key and stores it in the USB memory 5 (step S800). As a result, it is possible to easily encrypt the accounting file with few operation steps without performing the encryption key input operation.

  Further, the encryption / decryption unit 41 generates a character string according to a predetermined rule from the trade name C used for generating the encryption key, the settlement date, and the monthly range, and fixes the character string. Encryption is performed using an encryption key (step S810). The encryption / decryption unit 41 describes the encrypted data in the instruction file 51 and stores it in the USB memory 5 (step S820).

  Thus, since the information used for generating the encryption key and the accounting file are encrypted, even if the USB memory 5 is lost, the accounting file can be made invisible to a third party. . Thereafter, the USB memory 5 is removed from the advisor PC 3 (step S830), and the “visit inspection” function ends (step S840).

  20 and 21, the data exchange between the consultant PC 3 and the USB memory 5 has been described. However, the data exchange between the visit inspection PC 1 and the USB memory 5 is also performed between the consultant PC 3 and the USB memory 5. It is performed by the same processing procedure as the data exchange between and.

  Next, the encryption / decryption process at the visit inspection PC 1 and the encryption / decryption process at the consultant PC 3 will be described in detail. Since the visit audit PC1 and the consultant PC3 perform encryption and decryption by the same processing, the visit audit PC1 encrypts the accounting file and the like here, the accounting file encrypted by the visit audit PC1, etc. Will be described when the consultant PC3 decrypts the information.

(Encryption processing by visiting audit PC1)
FIG. 22 is a diagram for explaining the encryption processing by the visit audit PC. The visit inspection PC 1 stores an accounting file 70 and an instruction file encryption key (a key for encrypting the instruction file) a in the storage unit 15. The accounting file 70 stores basic information 72 and an audit status management table 71. The basic information 72 is, for example, the trade name C and the settlement date.

  The encryption / decryption unit 21 includes an accounting file encryption key generation unit 21A that generates an encryption key used for encrypting the accounting file 70, an accounting file encryption unit 21B that encrypts the accounting file 70, and an instruction file. And an instruction file encryption unit 21C for encrypting information described in (1).

  In the visit audit PC 1, the display unit 14 displays an audit monthly confirmation screen 61 using the audit status management table 71 in the storage unit 15. Further, the audit monthly judgment unit 12 extracts a monthly range 81 (return month and withdrawal month) based on the audit month confirmation screen 61 displayed on the display unit 14.

  The accounting file encryption key generation unit 21A of the encryption / decryption unit 21 generates an encryption key used for encryption of the accounting file based on the basic information 72 and the monthly range 81. That is, the accounting file encryption key generation unit 21A generates the encryption key of the accounting file using both “information specifying the accounting file” and “retrieve / return table”. The accounting file encryption unit 21B encrypts the accounting file 70 using the encryption key generated by the accounting file encryption key generation unit 21A.

  Further, the instruction file encryption unit 21C encrypts the basic information 72 and the monthly range 81 using the instruction file encryption key a in the storage unit 15, and describes the encrypted information in the instruction file. The visit audit PC 1 stores the encrypted accounting file in the USB memory 5 as an encrypted accounting file 52. In addition, the visit inspection PC 1 stores the instruction file in which the trade name C, the settlement date, the return month, and the removal month are encrypted in the USB memory 5 as the instruction file 51.

  Thus, it is ensured that the encrypted accounting file 52 and the instruction file 51 in the USB memory 5 are information created at the same time, and when the encrypted accounting file 52 is decrypted, the accounting file 52 The “information specifying the accounting file” and the “retrieve / return table” used when the file 70 is encrypted are required.

(Decryption process by consultant PC)
FIG. 23 is a diagram for explaining a decryption process performed by the consultant PC. The USB memory 5 stores an encrypted accounting file 52 and an instruction file 51 stored by the visit audit PC 1.

  The visit audit PC 1 stores an instruction file decryption key (a key for decrypting the instruction file) b in the storage unit 35. The encryption / decryption unit 41 also includes an accounting file decryption key generation unit 41A that generates a decryption key used for decrypting the encrypted accounting file 52, and an accounting file that decrypts the encrypted accounting file 52. It has a decryption unit 41B and an instruction file decryption unit 41C that decrypts information described in the instruction file 51. Further, the audit monthly judgment unit 32 has an extraction / return information extraction unit 32A for extracting the monthly range 81 (return month, extraction month) from the information sent from the instruction file decoding unit 41C. is doing.

  The instruction file decryption unit 41 </ b> C decrypts the information in the instruction file 51 using the instruction file decryption key b in the storage unit 35. As a result, the instruction file decoding unit 41C can obtain the trade name C, the settlement date, the return month, and the removal month from the instruction file 51. The instruction file decryption unit 41C sends the decrypted trade name C, the settlement date, the return month, and the removal month to the accounting file decryption key generation unit 41A and the audit month determination unit 32.

  The accounting file decryption key generating unit 41A uses the decryption key used for decrypting the encrypted accounting file 52 based on the trade name C, the fiscal year end date, the return month, and the extraction month from the instruction file decryption unit 41C. Is generated. The accounting file decryption unit 41B decrypts the encrypted accounting file 52 using the decryption key generated by the accounting file decryption key generation unit 41A. The accounting file decrypted by the accounting file decryption unit 41B is stored in the storage unit 35 as the accounting file 70.

  In the audit monthly judgment unit 32, the extraction / return information extraction unit 32A extracts the monthly range 81 from the information sent from the instruction file decryption unit 41C. The extraction / return information extraction unit 32 </ b> A causes the display unit 34 to display an audit monthly confirmation screen 61 corresponding to the monthly range 81. The instruction file 51 stored in the USB memory 5 may be encrypted as a whole, or only necessary items in the file may be encrypted.

  As described above, according to the second embodiment, the visit inspection PC 1 and the consultant PC 3 access the USB memory 5 after authenticating the USB memory 5 and the accounting file. You can prevent mistakes.

  In addition, since the encrypted accounting file 52 is stored in the USB memory 5, it is possible to prevent the accounting file 70 from being leaked. Further, since the encrypted accounting file 52 is deleted from the USB memory 5 after the encrypted accounting file 52 is taken out from the USB memory 5, it is possible to prevent leakage or rewriting of the accounting file. . Further, when storing a new encrypted accounting file 52 in the USB memory 5, the data remaining in the USB memory 5 is moved to a predetermined area such as a desktop. It becomes possible to prevent leakage. Accordingly, the security of the accounting processing system 100 can be ensured.

  In addition, since the encryption key is generated based on the basic information in the accounting file and the monthly range 81 to be audited, it is possible to easily exchange data with a small number of operation steps.

  As described above, the accounting system, accounting method, and accounting program according to the present invention are suitable for data exchange between information processing apparatuses via a portable recording medium.

It is a figure for demonstrating the outline | summary of the accounting processing system which concerns on this invention. It is a block diagram which shows the structure of the visit inspection PC which concerns on Example 1 of this invention. It is a block diagram which shows the structure of advisory PC concerning Example 1 of this invention. It is a flowchart which shows the process sequence of visit auditing PC. It is a figure which shows an example of an audit monthly confirmation screen. It is a figure which shows an example of an audit target detailed setting screen. It is a flowchart which shows the process sequence of advisory PC. It is a figure for demonstrating the update process of an audit condition management table. It is a flowchart which shows the process sequence of a monthly determination process. It is a figure for demonstrating the write-in process to an extraction / return table. It is a figure for demonstrating the ensuring method of the continuity of an audit month. It is a figure for demonstrating the specific example of the process which ensures the continuity of an audit monthly. It is a figure for demonstrating the specific example of the process which ensures the continuity of an audit monthly. It is a figure for demonstrating the specific example of the process which ensures the continuity of an audit monthly. It is a figure for demonstrating the specific example of the process which ensures the continuity of an audit monthly. It is a figure for demonstrating the specific example of the process which ensures the continuity of an audit monthly. It is a block diagram which shows the structure of the visit inspection PC which concerns on Example 2 of this invention. It is a block diagram which shows the structure of advisory PC concerning Example 2 of this invention. It is a figure which shows an example of the information which a USB memory stores. It is a flowchart which shows the processing procedure of advisory PC and USB memory. It is a flowchart which shows the processing procedure of advisory PC and USB memory. It is a figure for demonstrating the encryption process by a visit audit PC. It is a figure for demonstrating the decoding process by advisory PC.

Explanation of symbols

1 Visit audit PC
3 Advisory PC
5 USB memory 6 Accounting DB
11, 31 Instruction input unit 12, 32 Audit monthly judgment unit 13, 33 USB memory connection unit 14, 34 Display unit 15, 35 Storage unit 19, 39 Control unit 21, 41 Encryption / decryption unit 21A Accounting file encryption key Generation unit 21B Accounting file encryption unit 21C Instruction file encryption unit 22, 42 File authentication unit 23, 43 File input / output management unit 32A Extraction / return information extraction unit 41A Accounting file decryption key generation unit 41B Accounting file decryption unit 41C Instruction File Decryption Unit 51 Instruction File 52 Encrypted Accounting File 61 Audit Month Confirmation Screen 62 Audit Object Detail Setting Screen 70 Accounting File 71 Audit Status Management Table 72 Basic Information 81 Monthly Range 100 Accounting System A Accounting Office a Instruction file encryption key B Consultant b Instruction file decryption Over

Claims (11)

Auditable accounting data that is audited accounting data and audit request accounting data that is unaudited accounting data that is audited as accounting data stored in the accounting file is stored on a portable recording medium between information processing devices. In the accounting system that is exchanged via
When one information processing device sends the accounting file to the other information processing device, the monthly audited accounting data to be sent to the other information processing device and the audit request accounting data received from the other information processing device The retrieval / return instruction information including the monthly is stored in the recording medium together with the accounting file,
The other information processing apparatus reads the audited accounting data corresponding to the take-out / return instruction information in the recording medium from the recording medium and the audit request according to the take-out / return instruction information in the recording medium. An accounting system for storing accounting data in the recording medium. Auditable accounting data that has been audited as accounting data stored in the accounting file and audit request accounting data that is unaudited accounting data to be audited are stored on a portable recording medium between information processing devices. In the accounting system that is exchanged via
When one information processing device sends the accounting file to the other information processing device, the accounting file is encrypted using the accounting file unique information unique to the accounting file and the accounting file unique information is Encrypted with an encryption key, the encrypted accounting file and the encrypted accounting file specific information are stored in the recording medium,
The other information processing apparatus reads an encrypted accounting file and encrypted accounting file unique information from the recording medium, and decrypts the encrypted accounting file unique information with a predetermined decryption key. An accounting system for decrypting the encrypted accounting file using the decrypted accounting file unique information. The recording medium stores identification information for identifying itself as another recording medium in the other information processing apparatus,
The other information processing apparatus determines whether or not a recording medium connected to the own apparatus is a recording medium used when exchanging the audit request accounting data based on the identification information, and connects to the own apparatus. 3. The accounting according to claim 1, wherein the accounting file is read from a recording medium connected to its own device when it is determined that the medium is a recording medium used when exchanging the audit request accounting data. Processing system.   The retrieval / return instruction information is continuous between months so that the month in which the audited accounting data is set has continuity and the month in which the audit request accounting data is set has continuity. The accounting processing system according to claim 1, wherein the information is secured information.   When the other information processing device decrypts the encrypted accounting file unique information, the other information processing device compares the accounting file opened in the own device with the decrypted accounting file unique information, It is determined whether or not the accounting file opened in step 1 and the encrypted accounting file stored in the recording medium match, and the accounting file opened in the own device and stored in the recording medium 3. The accounting processing system according to claim 2, wherein when it is determined that the encrypted accounting file matches, the encrypted accounting file is read from the recording medium. Auditable accounting data that has been audited as accounting data stored in the accounting file and audit request accounting data that is unaudited accounting data to be audited are stored on a portable recording medium between information processing devices. In the accounting method to be exchanged via
When one information processing apparatus sends the accounting file to the other information processing apparatus, the monthly audited accounting data to be sent to the other information processing apparatus and the audit request accounting data received from the other information processing apparatus Instruction information storage step for storing the retrieval / return instruction information including the month in the recording medium together with the accounting file;
The other information processing apparatus reads the audited accounting data corresponding to the take-out / return instruction information in the recording medium from the recording medium, and the audit request according to the take-out / return instruction information in the recording medium Accounting data input / output step for storing accounting data in the recording medium;
An accounting method characterized by including: Auditable accounting data that has been audited as accounting data stored in the accounting file and audit request accounting data that is unaudited accounting data to be audited are stored on a portable recording medium between information processing devices. In the accounting method to be exchanged via
When one information processing apparatus sends the accounting file to the other information processing apparatus, the accounting file is encrypted using the accounting file specific information unique to the accounting file and the accounting file specific information is An encryption step of encrypting with an encryption key;
A storage step in which the one information processing apparatus stores the encrypted accounting file and the encrypted accounting file specific information in the recording medium;
The other information processing apparatus reads the encrypted accounting file and the encrypted accounting file specific information from the recording medium;
The other information processing apparatus decrypts the encrypted accounting file unique information with a predetermined decryption key, and decrypts the encrypted accounting file using the decrypted accounting file unique information. A decryption step;
An accounting method characterized by including: The recording medium stores identification information for identifying itself as another recording medium in the other information processing apparatus,
Prior to the reading step, the other information processing apparatus determines based on the identification information whether or not the recording medium connected to the own apparatus is a recording medium used when exchanging the audit request accounting data. A recording medium identification step,
In the reading step, when the other information processing apparatus determines that the recording medium connected to the own apparatus is a recording medium used when exchanging the audit request accounting data, the reading process starts from the recording medium connected to the own apparatus. 8. The accounting method according to claim 6, wherein the accounting file is read.   The retrieval / return instruction information is continuous between months so that the month in which the audited accounting data is set has continuity and the month in which the audit request accounting data is set has continuity. The accounting method according to claim 6, wherein the information is secured information. Before the reading step, the other information processing device compares the accounting file opened on its own device with the decrypted accounting file specific information, and the accounting file opened on its own device and the recording An accounting file identifying step of determining whether the encrypted accounting file stored on the medium matches,
In the reading step, when the other information processing apparatus determines that the accounting file opened on the own apparatus matches the encrypted accounting file stored in the recording medium, the reading information is read from the recording medium. 8. The accounting method according to claim 7, wherein an encrypted accounting file is read.   An accounting processing program causing a computer to execute the accounting processing method according to claim 6.

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