JP2016066240A - Information processing unit and information processing program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an information processing unit configured to estimate an audit fee by acquiring a value of a variable number necessary for estimation of the audit fee from actual values in an audit processing unit for use in a client side of the audit.SOLUTION: Acquisition means of an information processing unit acquires a value of a variable number in a computation expression in estimation of an audit fee, from an actual value in an audit processing unit for use in a client side of the audit. Estimation means substitutes the actual value extracted by extraction means into a variable of the computation expression to estimate the audit fee by the computation expression.SELECTED DRAWING: Figure 1

Description

  The present invention relates to an information processing apparatus and an information processing program.

  Patent Document 1 reviews the check items and their contents in the check list used for internal audits conducted within organizations such as corporations, and matures the check list into check items and contents useful for more appropriate internal audits. In a checklist consisting of multiple check items in response information acquired from multiple audited parts, consisting of an arithmetic processing unit, information acquisition unit, information output unit, database, etc. The ratio of the number of valid evaluations for each check item acquired from the person in charge of audits to the number of comments for each check item is calculated as the effective ratio, and the effective ratio is the minimum predetermined for each check item. Delete check items that have not reached the check item effective ratio from the check items in the check list , To create a new checklist comprising a plurality of check items except checking items which the was deleted is disclosed.

  Patent Document 2 has an object to share information that is a standard obtained from individual company information without leaking individual company-specific information among a plurality of companies. A plurality of database servers that provide an area and an individual storage area that is allocated to each company and that is restricted to a user terminal of each company, and the information processing system is provided in the individual storage area of each company. Are stored in the department point storage means that holds the points of each department, the search means that searches the database server that holds each individual storage area, and the department point storage means in each individual storage area for each company. The company points are calculated from the points of each department and stored in the individual storage area of each company, and the information processing system is calculated from the company points of each company. Calculating a reference point in beam, and the reference point calculation means for storing a reference point in the common memory area, it is provided with a disclosed.

JP 2006-285360 A JP 2013-080299 A

  The present invention relates to an information processing apparatus for obtaining a value of a variable necessary for estimating an audit fee from an actual value in an audit processing device used on an audit request side and estimating an audit fee. And an information processing program.

The gist of the present invention for achieving the object lies in the inventions of the following items.
The invention of claim 1 is extracted by the acquisition means for acquiring the value of the variable in the calculation formula in the estimate of the audit fee from the actual value in the audit processing apparatus used on the audit request side, and extracted by the extraction means The information processing apparatus includes an estimation unit that substitutes the actual value into a variable of the calculation formula and estimates an audit fee by the calculation formula.

  According to a second aspect of the present invention, the acquisition unit acquires a past actual value in the audit processing apparatus, and the estimation unit calculates a value calculated from a trend of increase / decrease in the past actual value by the formula The information processing apparatus according to claim 1, wherein the information processing apparatus is substituted into a variable to estimate an audit fee based on the calculation formula.

  The invention of claim 3 further includes a changing means for changing the calculation formula while the audit fee is being auctioned, and the estimating means is configured to change when the changing means is changed. The information processing apparatus according to claim 1, wherein the fee for the audit is estimated by the changed calculation formula.

  According to a fourth aspect of the present invention, there is provided an acquisition means for acquiring a value of a variable in a calculation formula in an estimate of an audit fee from an actual value in an audit processing apparatus used on an audit request side, and the extraction means Is an information processing program for substituting the actual value extracted by the above equation into a variable of the calculation formula and functioning as an estimation means for estimating an audit fee by the calculation formula.

  According to the information processing apparatus of claim 1, the value of the variable necessary for estimating the audit fee is obtained from the actual value in the audit processing device used on the audit requesting side, and the estimate of the audit fee is obtained. It can be carried out.

  According to the information processing apparatus of the second aspect, it is possible to substitute the value calculated from the trend of increase / decrease in the past actual value into the variable of the calculation formula, and estimate the audit fee by the calculation formula.

  According to the information processing apparatus of claim 3, when the calculation formula is changed while the audit fee auction is being conducted, the audit fee can be estimated by the changed calculation formula. it can.

  According to the information processing program of claim 4, the value of the variable necessary for estimating the audit fee is obtained from the actual value in the audit processing apparatus used on the audit requesting side, and the estimate of the audit fee is estimated. It can be carried out.

It is a conceptual module block diagram about the structural example of this Embodiment. It is explanatory drawing which shows the system configuration example using this Embodiment. It is a flowchart which shows the process example by this Embodiment. It is a flowchart which shows the process example by this Embodiment. It is a flowchart which shows the process example by this Embodiment. It is explanatory drawing which shows the example of a data structure of a support software table. It is explanatory drawing which shows the data structure example of a parameter table. It is explanatory drawing which shows the data structure example of an estimation formula table. It is explanatory drawing which shows the example of a data structure of a seller table. It is explanatory drawing which shows the example of a data structure of a buyer table. It is explanatory drawing which shows the example of a data structure of an estimate request table. It is explanatory drawing which shows the example of a data structure of a track record / plan table. It is explanatory drawing which shows the process example by this Embodiment. It is explanatory drawing which shows the process example by this Embodiment. It is explanatory drawing which shows the process example by this Embodiment. It is a block diagram which shows the hardware structural example of the computer which implement | achieves this Embodiment.

Hereinafter, an example of a preferred embodiment for realizing the present invention will be described with reference to the drawings.
FIG. 1 shows a conceptual module configuration diagram of a configuration example of the present embodiment.
The module generally refers to components such as software (computer program) and hardware that can be logically separated. Therefore, the module in the present embodiment indicates not only a module in a computer program but also a module in a hardware configuration. Therefore, the present embodiment is a computer program for causing these modules to function (a program for causing a computer to execute each procedure, a program for causing a computer to function as each means, and a function for each computer. This also serves as an explanation of the program and system and method for realizing the above. However, for the sake of explanation, the words “store”, “store”, and equivalents thereof are used. However, when the embodiment is a computer program, these words are stored in a storage device or stored in memory. It is the control to be stored in the device. Modules may correspond to functions one-to-one, but in mounting, one module may be configured by one program, or a plurality of modules may be configured by one program, and conversely, one module May be composed of a plurality of programs. The plurality of modules may be executed by one computer, or one module may be executed by a plurality of computers in a distributed or parallel environment. Note that one module may include other modules. Hereinafter, “connection” is used not only for physical connection but also for logical connection (data exchange, instruction, reference relationship between data, etc.). “Predetermined” means that the process is determined before the target process, and not only before the process according to this embodiment starts but also after the process according to this embodiment starts. In addition, if it is before the target processing, it is used in accordance with the situation / state at that time or with the intention to be decided according to the situation / state up to that point. When there are a plurality of “predetermined values”, they may be different values, or two or more values (of course, including all values) may be the same. In addition, the description having the meaning of “do B when it is A” is used in the meaning of “determine whether or not it is A and do B when it is judged as A”. However, the case where it is not necessary to determine whether or not A is excluded.
In addition, the system or device is configured by connecting a plurality of computers, hardware, devices, and the like by communication means such as a network (including one-to-one correspondence communication connection), etc., and one computer, hardware, device. The case where it implement | achieves by etc. is included. “Apparatus” and “system” are used as synonymous terms. Of course, the “system” does not include a social “mechanism” (social system) that is an artificial arrangement.
In addition, when performing a plurality of processes in each module or in each module, the target information is read from the storage device for each process, and the processing result is written to the storage device after performing the processing. is there. Therefore, description of reading from the storage device before processing and writing to the storage device after processing may be omitted. Here, the storage device may include a hard disk, a RAM (Random Access Memory), an external storage medium, a storage device via a communication line, a register in a CPU (Central Processing Unit), and the like.

This embodiment can be used for audits defined by ISO (International Organization for Standardization, International Organization for Standardization, specifically ISO 27001), ISMS (Information Security Management System, Information Security Management System), etc. is there.
In order to perform internal control, it is necessary to create an RCM (Risk Control Matrix) or the like as a basic document. The RCM is a list of internal control activities related to business processes in an organization as a list of control points (assertions) to be achieved, assumed risks, and corresponding internal control activities. Assertion is a precondition for financial information to be considered as reliable information. Specifically, it includes reality, completeness, evaluation, rights and obligations, period / allocation, and display. Items are commonly used, but can be customized due to some changes by each company or auditing firm. Risk refers to factors that hinder the achievement of organizational objectives, and specifically refers to factors that impede assertions that are assumed in business processes. Control refers to internal control activities to mitigate risk. Control types include preventive and detective. An organization is a target to which internal control is applied, and includes, for example, a company, a company, a department, and the like. Sampling (number) is a term used in control evaluation (operational test, hereinafter simply referred to as “test”), and refers to a procedure for evaluating the overall characteristics with the results obtained from the verification of some items. The population refers to the entire source from which sampling targets are extracted using a random sampling method. A trail is a trace that provides evidence.

The information processing apparatus 100 according to the present embodiment estimates an audit fee, and as shown in the example of FIG. 1, an estimate request receiving module 105, an estimate result display module 110, and an estimate automatic creation module 115. , Estimate formula DB 120, actual / plan DB 125, actual data acquisition module 130, support software information DB 135, and estimate formula definition module 140.
In corporate activities that require continuous improvement, such as management using internal controls and various management systems, high external audit costs are borne by many companies.
Audit fees have already been liberalized due to deregulation. However, when determining the estimated amount of audit fees, it is difficult to determine an appropriate amount for the scale of business and internal control systems and the maturity of auditors. There are cases where the cost is higher than the actual situation, or on the contrary, it is too low to adversely affect the quality of audits.
As a general method for estimating the audit fee, there is a method linked to sales scale, a method of estimating from annual audit time, and the like. The sales scale interlocking type is determined, for example, as an audit remuneration Z yen or the like when the sales are X billion yen or more and less than Y yen. As a method of estimating from the annual audit time, there are internal factors (corporate scale, business complexity, etc.) and external factors (personnel costs, etc.) as the variable factors compared to the previous year when conducting audits. It is difficult to predict it.

The result data acquisition module 130 is connected to the result / plan DB 125, the internal control support software A company 196A, the internal control support software company B 196B, and the internal control support software company C 196C. The result data acquisition module 130 uses the value of the variable in the estimate formula in the estimate of the audit fee from the result data (internal control support software 196 used by the request side) from the result data (internal control support software 196 used by the request side). Actual value) is acquired and stored in the actual / plan DB 125. The estimate formula here is stored in the estimate formula DB 120 and is created by the estimate formula definition module 140 by the auditing side (the side using the seller terminal 194, the seller, as an example, an auditor). Is. In the technology described in the prior art documents, etc., it is necessary for the buyer side (audit organization, company, etc.) to explicitly give the estimation condition by means such as terminal input, and this embodiment is intended. It is difficult for the requester of the audit to set the target business and the control contents that are complex, such as audit.
Further, the result data acquisition module 130 may acquire past result data in the audit processing apparatus. The estimation support technology described in the above-mentioned prior art documents, etc. is intended for one-time estimation, and it is not intended to select the best seller based on future change of conditions on the assumption of multiple orders. Absent.

The actual / plan DB 125 is connected to the estimate request receiving module 105, the automatic estimate creation module 115, and the actual data acquisition module 130. The actual / plan DB 125 stores the actual data acquired by the actual data acquisition module 130 and the plan data (plan value) received by the estimate request receiving module 105. give.
Internal control support software 196 (internal control support software A for company A 196A, internal control support software for company B 196B, internal control support software for company B C 196C, etc.) is connected to performance data acquisition module 130. The internal control support software 196 is an audit processing device used on the audit requesting side (buyer side), stores past audit result data, and is sent from the result data acquisition module 130 of the information processing device 100. The actual data is transmitted upon request.

The buyer terminal 192 is connected to the estimate request receiving module 105 and the estimate result display module 110. The buyer terminal 192 is a terminal operated by an audit requester. In response to the operation of the operator, the estimate request receiving module 105 of the information processing apparatus 100 is requested to estimate the audit fee. In addition, conditions for the estimation (for example, plan data) may be input. Then, the estimation result is received from the estimation result display module 110 of the information processing apparatus 100 and displayed on a display device such as a liquid crystal display.
The seller terminal 194 is connected to the estimation result display module 110 and the estimation formula definition module 140. The seller terminal 194 is a terminal operated by the seller (auditor or the like). In response to an operation by the operator, the estimation formula definition module 140 of the information processing apparatus 100 is instructed to define the estimation formula. For example, you may make it set the variable and coefficient of an estimation formula. In addition, estimation formula candidates may be presented from the estimation formula definition module 140 and displayed. The estimation formula may be defined by selecting from the candidates. Then, the estimation result is received from the estimation result display module 110 of the information processing apparatus 100 and displayed on a display device such as a liquid crystal display. Further, when an audit fee is auctioned, the estimation formula may be changed (customized).
Examples of the buyer terminal 192 and the seller terminal 194 include a personal computer having a communication function and a tablet terminal.

  The quotation request receiving module 105 is connected to the automatic quotation creation module 115, the actual / plan DB 125, and the buyer terminal 192. The quote request receiving module 105 receives a quote request from the buyer terminal 192 and requests the quote automatic creation module 115 to create a quote. When the plan data as a condition is received from the buyer terminal 192, the plan data is stored in the actual / plan DB 125.

The estimate automatic creation module 115 is connected to the estimate request receiving module 105, the estimate result display module 110, the estimate formula DB 120, the actual / plan DB 125, and the estimate formula definition module 140. The estimate automatic creation module 115 assigns the result data extracted by the result data acquisition module 130 to the variable of the estimate calculation formula, and estimates the audit fee by the calculation formula.
In addition, the estimate automatic creation module 115 substitutes a value calculated from the increase / decrease trend of the past result data extracted by the result data acquisition module 130 into the variable of the estimate formula, and estimates the audit fee by the estimate formula. May be performed. Furthermore, it is good also as a value computed from the past trend data of the request | requirement side in the same industry, the past increase / decrease trend of the past performance data in the requesting country or region.
Further, when the estimate formula is changed by the estimate formula definition module 140 while the audit fee auction is being conducted, the estimate automatic creation module 115 estimates the audit fee by the changed estimate formula. You may make it perform.
Specifically, the estimate automatic creation module 115 triggers a buyer's estimate request as a trigger (trigger), and records actual data from the internal control support software 196 (the actual data acquisition module 130 acquires from the internal control support software 196, and the actual / plan (Result data stored in the DB 125). Here, the performance data is past performance data that can be acquired from the internal control support software 196. The plan data includes plan data based on trend prediction (trend prediction) based on past results and plan data explicitly determined by the buyer (estimation request receiving module 105 receives from buyer terminal 192 and results / plan DB 125 There are two types of plan data). If both are present, the latter may be prioritized. In the former, the automatic estimate creation module 115 performs calculation. Existing technology may be used for trend prediction. For example, prediction may be made by linear approximation from past performance data (for example, the latest three years). The actual data used for the prediction process may be available in the order of the company (buyer), the industry, and the whole. In addition to the estimation based on the performance data, the estimation for a plurality of years using the result of the prediction process may be performed.
Then, the estimate automatic creation module 115 acquires the estimate formula of each seller in the estimate formula DB 120, applies the data in the actual / plan DB 125 to the estimate formula, and records only the actual result (single year) or the plan. Calculate the estimated amount (including multiple years). Then, the ranking of the estimated amount is fed back to both the seller and the buyer for each seller via the estimated result display module 110. In the case of auction (reverse auction) for a plurality of sellers, these processes are repeated for a predetermined period, and the results are fed back to the buyer and seller after the period ends.
The estimate result display module 110 is connected to the automatic estimate creation module 115, the buyer terminal 192, and the seller terminal 194. The estimate result display module 110 receives the estimate result from the estimate automatic creation module 115 and feeds it back to the buyer terminal 192 and the seller terminal 194.

The estimate formula definition module 140 is connected to the estimate automatic creation module 115, the estimate formula DB 120, the support software information DB 135, and the seller terminal 194. The estimate formula definition module 140 defines an estimate formula based on an instruction from the seller terminal 194. Specifically, variables and coefficients to be used in the estimation formula are determined by an operation on the seller terminal 194 by the seller. Then, the estimation formula is stored in the estimation formula DB 120.
Here, the variable is selected from those available in the internal control support software 196 to be linked (Step A1). The variables may include at least items of design information related to the business process (number of processes, number of controls, number of samples, etc.) and test results (such as the number of errors) such as operation evaluation. Items that can be used by the internal control support software 196 as variables are acquired from the support software information DB 135.
Further, the estimate formula definition module 140 may change the estimate formula while the auction for the audit fee is being conducted. This change instruction may be given in accordance with an operation on the seller terminal 194 by the seller. The coefficient is a value to be multiplied with the variable.

Next, the variables in the estimation formula defined by the estimation formula definition module 140 and the data handled by the result data acquisition module 130 will be described.
Examples of variables (number of elements, setting information) and actual data corresponding to the variables (in the estimation formula, values assigned to the variables) include the following.
(1) Number of design elements: an index representing the scale and complexity of business processes and controls.
(1-1) Elements related to audited work
Process, activity, etc. It is an element that appears in a flow diagram or business description that visualizes business.
(1-2) Elements related to control
Risk, control, key control, etc. It is an element that appears in control activities to prevent deficiencies in business.
(1-3) Test-related elements
This is the setting information necessary for testing such as the number of samplings and the number of spares provided in agreement with the auditor.
(2) Test result This is the result of the test to confirm the effectiveness of the control. Poor test results can cause delays in auditing and reworking, and can affect the direction of increasing estimates.
(2-1) Evaluation results for each element
Process evaluation, control evaluation, sample evaluation, etc. It is common to evaluate in stages.
(2-2) Elements related to correction
The number of corrections and the number of countermeasures. It is an element that appears in the indication and response to turn the improvement cycle.
The following is the information required to improve the accuracy of the estimate.
(3) Audit plan Audit schedule, audited organization, etc.
(4) Personnel skills If internal audits are conducted, there are personnel skills, skill levels of department staff at the time of external audits, and so on.
Of course, the granularity and names of elements differ depending on the support software.

The estimate formula DB 120 is connected to the estimate automatic creation module 115 and the estimate formula definition module 140. The estimate formula DB 120 stores the estimate formula defined by the estimate formula definition module 140, and passes the target seller's estimate formula in response to a request from the estimate automatic creation module 115.
The support software information DB 135 is connected to the estimation formula definition module 140. The support software information DB 135 stores information related to the internal control support software 196. For example, items that are variables in the estimation formula are stored for each internal control support software 196. In response to a request from the estimate formula definition module 140, an item to be a variable in the estimate formula of the target internal control support software 196 is passed.

Next, the process from the request for quotation to the output of the estimation result will be described.
In Step 1, the buyer terminal 192 requests the quotation request receiving module 105 for a quotation and inputs a condition.
In Step 2, the quote request receiving module 105 requests the quote automatic creation module 115 to create a quote.
In Step 3, the estimate request receiving module 105 registers a plan value in the actual / plan DB 125. This process is omitted when there is no plan value input.
In Step 4, the automatic quote creation module 115 obtains an estimate formula for each buyer from the estimate formula DB 120. Then, the usage period is set. The usage period is for auctions.
In Step 5, the automatic estimate creation module 115 acquires the actual data of the buyer or the other company from the actual / plan DB 125. If there is no actual data on the buyer side (in-house), the industry average is calculated and used.
In Step 6, the estimate automatic creation module 115 passes the estimate result to the estimate result display module 110.
In Step 7, the estimate result display module 110 displays the estimate result for the buyer on the buyer terminal 192.
In Step 8, the estimate result display module 110 displays the seller's estimate result on the seller terminal 194. Note that Step 8 and Step 10 are for bid-off. Therefore, in the case of bid-off, the process of Step8 and Step10 does not need to be performed. If it is not a bid-off, Step 9 is performed only for the first time.
In Step 9, the seller terminal 194 selects and customizes a formula for auction for the estimate formula definition module 140. This is processing on the seller side for receiving the result of Step 8 and responding further.
In Step 10, the estimate formula definition module 140 instructs the estimate automatic creation module 115 to update the estimate when the formula being used is updated (changed).

Next, processing that is a premise of the estimation processing (estimation formula generation processing and the like) will be described.
In Step A1, the estimate formula definition module 140 presents estimate formula candidates to the seller terminal 194.
In Step A2, the estimation formula definition module 140 acquires available elements (variables) from the support software information DB 135.
In Step A3, the result data acquisition module 130 registers the result data in the result / plan DB 125. Note that this process may be performed any time before the process by the automatic estimate creation module 115 starts.
In Step A4, the estimate formula definition module 140 stores the defined formula in the estimate formula DB 120.

FIG. 2 is an explanatory diagram showing a system configuration example using the present embodiment.
Information processing apparatus 100, buyer terminal 192A, buyer terminal 192B, buyer terminal 192C, seller terminal 194A, seller terminal 194B, seller terminal 194C, seller terminal 194D, internal control support software A company A 196A, internal control support software company B company 196B and internal control support software 196C for company C are connected via a communication line 290, respectively. The communication line 290 may be wireless, wired, or a combination thereof, for example, the Internet as a communication infrastructure. The internal control support software 196 may be realized as a cloud.

FIG. 3 is a flowchart showing an example of processing according to this embodiment.
In step S302, an estimate request / condition input is performed, and a planned value is registered. Here, the conditions are the areas that can be handled (domestic and overseas), the types of audits to be covered, and the like. The applicable areas correspond to the domestic cover area column 930 and the overseas cover area column 940 of the seller table 900 shown in the example of FIG. 9 described later. The audit type corresponds to the corresponding audit type column 960 of the seller table 900. The plan value registration is a future prediction calculated from past performance data by an approximation formula or the like (a trend prediction by calculation, for example, linear approximation as described above). And what correct | amended prediction as needed is memorize | stored in performance / plan DB125 as a plan value. Use with multi-year estimates.

The processing in step S302 will be described using an estimate request (buyer) screen 1300 shown in the example of FIG. FIG. 13 is an explanatory diagram showing a processing example according to the present embodiment (display processing example of a request for quotation (buyer) screen 1300 by the buyer terminal 192).
On the estimate request (buyer) screen 1300, a use system display area 1310, an estimate variable selection area 1320, and an estimate condition designation area 1340 are displayed.
The usage system display area 1310 displays the internal control support software 196 currently used by the buyer. The record data acquisition module 130 acquires record data from the internal control support software 196 displayed in the usage system display area 1310.
The estimated variable selection area 1320 includes an estimated variable area 1322, a previous year result display area 1324, a plan designation area 1326, and a predicted increase / decrease display area 1328. The estimated variable area 1322 is a variable in the estimation formula. When there are a plurality of sellers, it is a logical sum of variables in a plurality of estimation formulas. The previous year result display area 1324 is the previous year result data corresponding to the variable. That is, it is acquired from the corresponding internal control support software 196 by the result data acquisition module 130. The plan designation area 1326 is a field for the seller to input. However, the above-described trend prediction result is displayed as a default (initial value). The predicted increase / decrease display area 1328 displays the rate of increase / decrease used in trend prediction. The predicted increase / decrease display area 1328 may be omitted. Further, in the plan designation area 1326, the result of the trend prediction may be corrected by the operation of the operator on the buyer side (the operator of the buyer terminal 192) (in the example of FIG. 13, the number of controls is the trend prediction). (It is corrected to 6000 instead of 8000). In addition, you may make it utilize the statistical information of the other company on the internal control assistance software 196 (cloud) not only a company's trend. In addition, the value of the element set here is not always used for estimation. That is, these variables are not always used in the estimation formula created by the seller.
In the estimation condition specification area 1340, the buyer side may specify the estimation conditions other than the variables in the estimation variable selection area 1320 to narrow down.

In step S304, single year estimate creation processing is started.
In step S306, an estimation formula that meets the conditions is acquired. Matching the conditions means that the estimation conditions specified in step S302 (estimation condition specifying area 1340 in the request for quotation (buyer) screen 1300 shown in the example of FIG. 13) and buyer attribute information (buyer shown in the example of FIG. 10). Table 1000).
It should be noted that the buyer may be able to select the seller using the bid condition of the buyer. For example, the conditions set by the buyer are specified from the attributes of the seller table 900 shown in the example of FIG. Specifically, the industry that the buyer is good at may be specified by the industry attribute. By specifying the conditions under which the buyer can bid, automatic estimation becomes realistic.
The process of step S306 is a process of conditions (regions, etc.) that can be narrowed down before estimation. In addition, it is not necessary to narrow down here.

In step S308, performance data is acquired.
In step S310, it is determined whether or not there is actual data at the company (buyer). If there is, the process proceeds to step S318, and otherwise (for example, the first year) proceeds to step S312.
In step S312, it is determined whether there is another company in the same industry. If there is, the process proceeds to step S316, and otherwise, the process proceeds to step S314.
In step S314, the overall average is set in the performance data.
In step S316, the industry average is set in the performance data.
In step S318, the company data is set in the performance data.
The range adjustment in the processes in steps S310 to S318 may be executed also when the input screen is displayed in step S302. Further, it may be configured not to execute every estimation process, but to execute batch execution at the end of the buyer's fiscal year and hold the value in the actual / plan table 1200. It is easier to reflect the current state when calculating at the time of estimation.

In step S320, by assigning actual data to the variables of the estimation formula, an estimate calculation is performed when the previous year's actual data (or industry average, overall average data) is applied.
In step S322, it is determined whether or not there is a target estimation formula (other estimation formula on the seller side). If there is, the process returns to step S306, and otherwise, the process proceeds to step S324.
In step S324, an estimate for the following year is created.
In step S326, plan data is acquired.
In step S328, a plan estimate is calculated.
In step S330, the estimation result ranking is displayed.

A display example of an estimation result when trend prediction is performed will be described using an estimation result presentation screen 1500 shown in the example of FIG. FIG. 15 is an explanatory diagram showing a processing example according to the present embodiment (a display processing example of an estimation result presentation screen 1500 by the buyer terminal 192).
The estimated result presentation screen 1500 displays a utilization system display area 1510, an estimated result display area 1520 that is the same as the previous year, and an estimated result display area 1530 that takes into account trends.
The usage system display area 1510 displays the internal control support software 196 currently used by the buyer.
The estimated result display area 1520 that is the same as the previous year displays the estimated result when there is performance data in the internal control support software 196. Here, for each buyer, the estimated amount for the next fiscal year (when the planned data or the actual data for the previous fiscal year (this year) is applied) in the order of the estimated amount, the sum of the estimated amount for 3 years, the total for 5 years The total estimated amount is displayed.
The estimation result display area 1530 in consideration of the trend has a small estimated amount for each buyer when, for example, predicted values of industry trend, national trend, and country trend are applied to the estimation formula using past performance data. In order, the estimate for the next year, the sum of the estimate for three years, and the sum of the estimate for five years are displayed.

FIG. 4 is a flowchart illustrating a processing example (estimation formula initial setting processing example) according to the present embodiment.
In step S400, initial setting is started.
In step S402, the internal control support software 196 is selected.
In step S404, an estimate formula template is selected. A plurality of estimation formula templates assembled from the elements and setting information of the internal control support software 196 are registered in advance, and the “estimation formula that makes use of features” (recommended template) of the internal control support software 196 is selected from the templates. To do. For the convenience of the seller, it is possible to select an expression other than the recommended template and customize the recommended template. Here, the “estimation formula that can make use of characteristics” means, for example, that the finer granularity element of the business process of “activity” is a characteristic of the internal control support software 196A for Company A, and other internal control support software Often not in 196. By considering the number of activities, the estimation accuracy of the process walk-through (confirmation of the existence of the business process) increases. It is assumed that the supporting software vendor prepares a recommended template in advance.

In step S406, the variable / operator / coefficient is customized. For customization (what to customize), elements / coefficients used in the estimation formula are determined according to the policy and experience of the seller. For example:
(Example 1) The policy is not to implement the process walkthrough, and the number of activities is excluded from the formula.
(Example 2) Since the risk-driven methodology is not taken, the number of risks is not taken into consideration and is excluded from the formula.
(Example 3) Based on the seller's experience, remove elements that have little impact on costs (man-hours).
(Example 4) Based on the seller's experience, the coefficient of an element having a large influence on the cost (man-hours) is increased.
Such a customization policy may be registered in advance, and the estimation formula as a recommended template may be changed according to the customization policy.
In step S408, the estimate formula is registered in the estimate formula DB 120.

The estimate formula definition processing by the estimate formula definition module 140 will be described using the estimate formula determination (seller) screen 1400 shown in FIG. FIG. 14 is an explanatory view showing a processing example according to the present embodiment (a display processing example of a determination formula (seller) screen 1400 by the seller terminal 194).
On the estimate formula determination (seller) screen 1400, a utilization system display area 1410, an estimate variable selection area 1420, and an estimate formula creation area 1440 are displayed.
In the use system display area 1410, the internal control support software 196 used by the buyer is displayed. The internal control support software 196 is determined for each buyer. The estimate formula definition module 140 acquires variables that can be used in the internal control support software 196 displayed in the use system display area 1410 and displays them in the estimate variable area 1422.
The estimated variable selection area 1420 includes an estimated variable area 1422, a previous year result display area 1424, a plan display area 1426, and a predicted increase / decrease display area 1428. This is equivalent to the estimate variable selection area 1320 of the estimate request (buyer) screen 1300 shown in the example of FIG. The value is acquired from the internal control support software 196.
In the estimate formula creation area 1440, an estimate formula is defined. In other words, the coefficient and unit price are input by the buyer-side estimate creator (operator of the seller terminal 194). The seller decides which variables (items) to use in the formula. A variable may be selected, or the coefficient may be set to “0” and the variable may not be used. Variables (items) and expressions may be templated for the internal control support software 196 and the auditor who is the seller, and may be displayed as a default. In addition, bidding conditions may be set in advance such that the buyer's head office is located in the Kanto area.

FIG. 5 is a flowchart showing an example of processing according to the present embodiment (an example of processing when performing bid-off).
In step S500, maintenance is started.
In step S502, the seller's estimated ranking is obtained.
In step S504, it is determined whether or not to aim at the higher rank. If so, the process proceeds to step S506, and otherwise, the process is terminated (step S599).
In step S506, variables / operators / coefficients are customized.
In step S508, ranking simulation is performed.
In step S510, it is determined whether or not individual correspondence is performed. If individual correspondence is selected, the process proceeds to step S514. Otherwise, the process proceeds to step S512. That is, when dealing individually with the buyer side (generally, when requesting from the buyer), the estimate formula corresponding to only the buyer is changed in step S514. In other cases, the estimation formula itself is changed.
In step S512, the estimate formula DB 120 is updated without limitation.
In step S514, the estimate formula DB 120 is updated by specifying the company name.

FIG. 6 is an explanatory diagram showing an example of the data structure of the support software table 600.
The support software table 600 is No. A column 610 and a support software name column 620 are provided for managing the internal control support software 196.
No. The column 610 stores information (support software No.) for uniquely identifying the internal control support software 196 in the present embodiment. The support software name column 620 stores support software names.

FIG. 7 is an explanatory diagram showing an example of the data structure of the parameter table 700.
The parameter table 700 includes support software No. Column 710, parameter name column 720, parameter No. It has a column 730. The performance data acquisition module 130 acquires the performance data from the internal control support software 196 using the parameter table 700. Further, the estimation formula definition module 140 uses the parameter table 700 to create an estimation formula and an estimation formula template.
Support software No. A column 710 shows support software No. Is remembered. The parameter name column 720 stores parameter names used in the support software. Parameter No. The column 730 stores information (parameter No.) for uniquely identifying a parameter in the present embodiment.

FIG. 8 is an explanatory diagram showing an example of the data structure of the estimation formula table 800.
The estimation formula table 800 includes an estimation formula No. Column 810, seller no. Column 820, buyer no. Column 830, usage period From column 840, usage period To column 850, personnel unit price column 860, support software No. It has a column 870 and a formula column 880. Created by the estimate formula definition module 140 and stored in the estimate formula DB 120.
Estimation formula No. The column 810 stores information (quotation formula No.) for uniquely identifying the estimation formula in the present embodiment. Seller No. The column 820 stores information (seller No.) for uniquely identifying the seller in the present embodiment. Buyer No. The column 830 stores information (buyer No.) for uniquely identifying a buyer in the present embodiment. The usage period From column 840 stores the start time of the period in which the estimation formula is used. The usage period To column 850 stores the end of the period in which the estimation formula is used. The personnel unit price column 860 stores the personnel unit price when the estimation formula is used. Support software No. The column 870 stores support software (support software No.) when using the estimation formula. The formula column 880 stores an estimate formula.

FIG. 9 is an explanatory diagram showing a data structure example of the seller table 900.
The seller table 900 has a seller No. A column 910, a seller name column 920, a domestic cover region column 930, an overseas cover region column 940, a partner column 950, and a corresponding audit type column 960. Information for managing sellers is stored.
Seller No. A column 910 shows the seller No. Is remembered. The seller name column 920 shows the seller No. Remembers the name of the seller. The domestic coverage area column 930 stores the domestic coverage area of the seller. The overseas coverage area column 940 stores the overseas coverage area of the seller. The partner column 950 stores the partner in the seller. The correspondence audit type column 960 stores the correspondence audit type at the seller.

FIG. 10 is an explanatory diagram showing an example of the data structure of the buyer table 1000.
The buyer table 1000 includes a buyer number. Column 1010, buyer name column 1020, support software No. Column 1030 and industry column 1040. Information for managing buyers is stored.
Buyer No. A column 1010 shows a buyer No. Is remembered. The buyer name column 1020 shows the buyer number. Remembers the buyer's name. Support software No. The column 1030 stores support software (support software No.) used by the buyer. The industry column 1040 stores the industry to which the buyer belongs. This information is used when predicting industry trends.

FIG. 11 is an explanatory diagram showing an example of the data structure of the estimate request table 1100.
The estimate request table 1100 includes a request No. Column 1110, buyer no. It has a column 1120, a domestic region column 1130, an overseas region column 1140, and an audit type column 1150. Information for managing requests from the buyer terminal 192 is stored.
Request No. A column 1110 stores information (request No.) for uniquely identifying a request in the present embodiment. Buyer No. A column 1120 shows the buyer No. of the buyer who made the request. Is remembered. The domestic region column 1130 stores a domestic region as a condition in the request. The overseas region column 1140 stores an overseas region as a condition in the request. The audit type column 1150 stores an audit type as a condition in the request. The domestic region column 1130, the overseas region column 1140, and the audit type column 1150 correspond to the estimation condition designation region 1340 shown in the example of FIG.

FIG. 12 is an explanatory diagram showing an example of the data structure of the actual / plan table 1200.
The actual / plan table 1200 includes the buyer No. Column 1210, year column 1220, parameter no. It has a column 1230, an actual value column 1240, a plan value column 1250, and an increase / decrease column 1260. Manages trend prediction results for data to be substituted into variables.
Buyer No. A column 1210 shows the buyer No. Is remembered. The year column 1220 stores the year in which trend prediction was performed. Parameter No. A column 1230 is a parameter No. of a parameter (variable) that is a target of trend prediction. Is remembered. The actual value column 1240 stores actual data for the parameter. The plan value column 1250 stores a plan value for the parameter (plan value when the buyer side inputs it). The increase / decrease column 1260 stores increase / decrease in parameter values in trend prediction.

  Note that the hardware configuration of the computer on which the program according to the present embodiment is executed is a general computer as illustrated in FIG. 16, and specifically, a personal computer, a computer that can be a server, or the like. That is, as a specific example, the CPU 1601 is used as the processing unit (calculation unit), and the RAM 1602, the ROM 1603, and the HD 1604 are used as the storage devices. As the HD 1604, for example, a hard disk or an SSD (Solid State Drive) may be used. A CPU 1601 that executes programs such as the estimate request receiving module 105, the estimate result display module 110, the estimate automatic creation module 115, and the estimate formula definition module 140, a RAM 1602 that stores the programs and data, and a program for starting the computer ROM 1603 in which data is stored, an HD 1604 that is an auxiliary storage device (may be a flash memory or the like), a reception device 1606 that receives data based on user operations on a keyboard, mouse, touch panel, and the like, , An output device 1605 such as a liquid crystal display, a communication line interface 1607 for connecting to a communication network such as a network interface card, and a bus 160 for connecting them to exchange data. And it is made of. A plurality of these computers may be connected to each other via a network.

Among the above-described embodiments, the computer program is a computer program that reads the computer program, which is software, in the hardware configuration system, and the software and hardware resources cooperate with each other. Is realized.
Note that the hardware configuration shown in FIG. 16 shows one configuration example, and the present embodiment is not limited to the configuration shown in FIG. 16, and is a configuration that can execute the modules described in the present embodiment. I just need it. For example, some modules may be configured with dedicated hardware (for example, Application Specific Integrated Circuit (ASIC), etc.), and some modules are in an external system and connected via a communication line In addition, a plurality of systems shown in FIG. 16 may be connected to each other via communication lines so as to cooperate with each other. In particular, in addition to personal computers, information appliances, copiers, fax machines, scanners, printers, and multifunction machines (image processing apparatuses having two or more functions of scanners, printers, copiers, fax machines, etc.) Etc. may be incorporated.

The program described above may be provided by being stored in a recording medium, or the program may be provided by communication means. In that case, for example, the above-described program may be regarded as an invention of a “computer-readable recording medium recording the program”.
The “computer-readable recording medium on which a program is recorded” refers to a computer-readable recording medium on which a program is recorded, which is used for program installation, execution, program distribution, and the like.
The recording medium is, for example, a digital versatile disc (DVD), which is a standard established by the DVD Forum, such as “DVD-R, DVD-RW, DVD-RAM,” and DVD + RW. Standard “DVD + R, DVD + RW, etc.”, compact disc (CD), read-only memory (CD-ROM), CD recordable (CD-R), CD rewritable (CD-RW), Blu-ray disc ( Blu-ray (registered trademark) Disc), magneto-optical disk (MO), flexible disk (FD), magnetic tape, hard disk, read-only memory (ROM), electrically erasable and rewritable read-only memory (EEPROM (registered trademark)) )), Flash memory, Random access memory (RAM) SD (Secure Digital) memory card and the like.
The program or a part of the program may be recorded on the recording medium for storage or distribution. Also, by communication, for example, a local area network (LAN), a metropolitan area network (MAN), a wide area network (WAN), a wired network used for the Internet, an intranet, an extranet, or a wireless communication It may be transmitted using a transmission medium such as a network or a combination of these, or may be carried on a carrier wave.
Furthermore, the program may be a part of another program, or may be recorded on a recording medium together with a separate program. Moreover, it may be divided and recorded on a plurality of recording media. Further, it may be recorded in any manner as long as it can be restored, such as compression or encryption.

DESCRIPTION OF SYMBOLS 100 ... Information processing apparatus 105 ... Quote request receiving module 110 ... Quote result display module 115 ... Quote automatic creation module 120 ... Quote formula DB
125 ... Result / Plan DB
130 ... Achievement data acquisition module 135 ... Support software information DB
140 ... Estimate type definition module 192 ... Buyer terminal 194 ... Seller terminal 196 ... Internal control support software 290 ... Communication line

Claims (4)

An acquisition means for acquiring the value of the variable in the calculation formula in the estimation of the audit fee from the actual value in the audit processing device used on the audit request side;
An information processing apparatus comprising: estimation means for substituting the actual value extracted by the extraction means into a variable of the calculation formula and estimating an audit fee by the calculation formula. The acquisition unit acquires a past performance value in the audit processing apparatus,
The said estimation means substitutes the value calculated from the fluctuation | variation trend of the said past actual value to the variable of the said formula, and estimates the fee of an audit by the said formula The information processing apparatus described. A changing means for changing the calculation formula while the audit fee is being auctioned;
The information processing apparatus according to claim 1, wherein when the change by the change unit is performed, the estimation unit estimates an audit fee based on the changed calculation formula. Computer
An acquisition means for acquiring the value of the variable in the calculation formula in the estimation of the audit fee from the actual value in the audit processing device used on the audit request side;
An information processing program for substituting the actual value extracted by the extraction unit into a variable of the calculation formula and functioning as an estimation unit for estimating an audit fee by the calculation formula.

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