JP5012453B2 - Audit system, audit method and program - Google Patents

Description

  The present invention relates to an audit system, an audit method, and a program for auditing ordering work in a project such as software development.

  Recently, the so-called Japanese version of the Financial Instruments and Exchange Act, which includes contents that obligate internal control so that appropriate financial reporting can be made to listed companies that have been developed following the US Sarbanes-Oxley Act (SOX Act). With the application of the SOX Act (Japanese version of the Corporate Reform Act) and the New Company Law, the importance of corporate social responsibility and compliance is increasing, and strengthening of internal controls and internal audits are desired.

  However, in projects such as software development work and information system construction work, it is difficult to understand the deliverables obtained by performing the work. For this reason, when ordering these projects, it is generally difficult to audit the validity of the order contents such as the order amount and man-hours. In addition, when the ordering side and the ordering side conspire to make a request for increasing the number of man-hours, it becomes more difficult to evaluate the validity of the order amount compared to the planned deliverable.

  On the other hand, accountants and planners in charge of ordering work have a lack of expertise in projects, so they are responsible for auditing orders that require expertise in order validity audits, such as software development services. Is actually difficult. In addition, internal auditors who specialize in IT (Information Technology) belonging to the internal audit department do not perform detailed audits for individual ordering operations because they perform IT auditing operations for the entire company. is there.

  By the way, in Patent Document 1, an engineering audit request is received from an engineering (corresponding to a project) orderer and contractor using the Internet, and the engineering audit items are displayed as data on the engineering orderer and contractor. And the quality control standards stored in the database, and the audit items determined are notified to the orderer and the contractor via the Internet, and a web page dedicated to the orderer and the contractor is also opened. As a result, during the engineering period that the contractor performs, the response material for the determined audit items transmitted by the contractor on this contractor-specific Web page is sequentially edited for the orderer, and the contractor-specific Web There is a method of auditing the progress of ordering and receiving orders from a third party's perspective by posting on the page. It is shown.

  In addition, Patent Document 2 provides a management system for business profit assets of a business operator that requires a business license of the competent government office. A business revenue and asset securitization system is disclosed that enables business operations to continue even in the event of bankruptcy. This system is owned by the business operator because it directly raises funds from investors with the business assets and business revenue necessary for the business owned by the business operator that requires business licenses from the relevant government offices as collateral. All business assets necessary for business are transferred to a corporation for the purpose of bankruptcy isolation, and the corporation finally raises funds from investors and provides them to businesses with the settlement price and business revenue of the transferred business assets as collateral. At the same time, it is a business revenue and asset securitization system that leases business assets and continues business operations, and outsources the monitoring of business operations and management of business revenues to bond management collection companies.

  Furthermore, in Patent Document 3, in a product sales system including a service using a network, a purchase budget management function capable of managing a budget of a product purchaser, and an order for a product made by a product orderer, The product purchaser is provided with a budget approval function that allows the order approver to confirm and / or change the contents of the order, and an expense management information providing function that can output information on the product purchase cost of the product purchaser. Discloses an expense / budget management system for customers that can use this system by identification ID and password.

  Further, Patent Document 4 uses a computer to clarify the difference between the sales amount of the ordering company and its uncollected balance of accounts receivable and the ordering company's inspection amount and its unpaid balance of accounts payable. This is a sales audit model that matches the shipment information (order information) of the ordering company and the verification information of the ordering company as magnetic information in a file format that can be referenced, and shows the movement from the shipment of each product to the acceptance. A technique for elucidating the difference by creating and clarifying a daily analysis table and a product monthly analysis table is disclosed.

Furthermore, in Patent Document 5, at least one or more auditors who audit the designated auditing department or project are selected from the auditor information in which individual auditor information is stored. If there are items that need to be corrected based on the results of the audit conducted by the assigned auditor, a correction request is sent to the audit target, and if a correction result for the correction request is obtained, the corrective effect is confirmed. An audit support system is disclosed that notifies the audit results of confirmation results and manages the status of a series of operations related to these audit activities for each audit target. In this audit support system, the auditor information table is read in accordance with the audit details (audit scale, audit personnel, scheduled date of audit) set in advance, and the auditors who can operate at the time of the audit are assigned to the desired audit personnel. I try to select by the number of people.
JP 2002-73935 A JP 2002-133091 A JP 2002-318948 A JP 2006-164255 A Japanese Patent Laid-Open No. 10-320460

  Patent Documents 1 to 5 described above disclose techniques for selecting an auditor suitable for a project to be audited. However, Patent Literatures 1 to 5 do not disclose or suggest a technique for setting a selection criterion for an audit target project and extracting a project corresponding to this selection criterion as an audit target project.

  The present invention has been made on the basis of the above-described knowledge, and extracts projects that need to be audited from a plurality of projects scheduled to be ordered, supports the execution of audits on the extracted projects, and performs illegal ordering. The purpose of the present invention is to provide an audit system, an audit method and a program capable of preventing the occurrence of the problem.

  The audit system according to the first aspect of the present invention comprises auditor candidate registration means, order information recording means, audit judgment means, auditor selection means, information providing means, audit result registration means, and order permission means. The auditor candidate registration means can register information of a plurality of auditor candidates. The order information recording means records project order information. Prior to placing an order for the project, the audit judging means judges whether or not the project needs to be audited based on the order information recorded in the order information recording means. The auditor selection means is responsible for auditing the project from the plurality of auditor candidates registered in the auditor candidate registration means based on the order information recorded in the order information recording means. Select an auditor to perform. The information providing means provides audit information necessary for auditing the project to the auditor selected by the auditor selecting means. The audit result registration means accepts registration of an audit result by the auditor. The order permission means generates a permission notice for authorizing an order based on the order request based on the fact that the audit result indicating acceptance is registered in the audit result registration means.

  The audit method according to the second aspect of the present invention is an audit method executed by a computer system. Specifically, (1) receiving project order information via a network, and (2) the project Prior to placing an order, whether or not to audit the project is determined based on the received order information. (3) When it is determined that the audit is necessary, based on the content of the order information, By searching an auditor candidate database in which a plurality of auditor candidates are registered, an auditor in charge of auditing the project is selected from the plurality of auditor candidates, and (4) the project is audited. The audit information necessary for the audit is transmitted to the auditor's terminal via the network, and (5) the audit is performed from the auditor's terminal via the network. Accepting registration of fruit, (6) the inspection result indicating acceptance is based on registered, the order approval notice to allow ordered based on the order request transmitted via the network.

A program according to the third aspect of the present invention is a program for causing a computer connected to a communication network to execute processing relating to project auditing. Here, the process executed by the computer includes the processes listed in the following (1) to (5).
(1) Prior to placing an order for the project, a process for determining whether or not the project needs to be audited based on the ordering information for the project received via the network;
(2) When it is determined that the audit is necessary, the plurality of auditors are searched by searching an auditor candidate database in which a plurality of auditor candidates are registered based on the content of the ordering information. A process of selecting an auditor in charge of auditing the project from candidates,
(3) A process of outputting audit information necessary for auditing the project to be transmitted to a terminal used by the auditor connected via the network;
(4) a process of accepting registration of audit results received from the auditor's terminal via the network;
(5) A process of generating order permission information indicating that an order based on the order request is permitted based on the registration of the audit result indicating acceptance.

  According to the present invention, it is possible to determine the necessity of auditing a project prior to the execution of the project order. When the audit is passed, an ordering permission is given and the project can be ordered. For this reason, it is possible to select a project that needs to be audited from among a plurality of projects, and it is possible to focus on a project that needs to be audited. In addition, because the approval of the project is not granted until the approval is obtained by the auditor, orders that require excessive costs compared to other projects and unfair ordering activities with increased manpower are prevented. be able to. In other words, according to the present invention, an audit system and audit capable of extracting a project that needs to be audited from a plurality of projects scheduled for ordering, supporting the execution of the audit of the audited project, and preventing unauthorized ordering. Methods and programs can be provided.

  Hereinafter, specific embodiments to which the present invention is applied will be described in detail with reference to the drawings. In the drawings, the same elements are denoted by the same reference numerals, and redundant description is omitted as necessary for the sake of clarity.

Embodiment 1 of the Invention
FIG. 1 is a diagram illustrating an ordering side system 100 including the audit system 1 according to the present embodiment, and an ordering side system 200 connected to the ordering side system 100 via a communication network such as the Internet 42. In the configuration example illustrated in FIG. 1, the ordering system 100 includes an auditing system 1 and an ordering department terminal 31 and internal auditor terminals 32 to 32 that are communicably connected to the auditing system 1 via a communication network such as an intranet 41. 33. It has an internal audit department terminal 34 and an ordering system 2. The order receiving system 200 includes an order receiving system 5 and an order receiver terminal 61. Hereinafter, an outline of the configuration and operation of the audit system 1 will be described with reference to FIG.

<Overview of audit system 1>
In FIG. 1, the audit system 1 has a function of supporting an internal audit regarding a project scheduled to be ordered. More specifically, the audit system 1 receives ordering information related to a project to be ordered, determines whether or not an internal audit is required for the project based on the ordering information, and determines that an internal audit is necessary. When an internal auditor who conducts an internal audit for the project is selected, information about the project subject to internal audit and related past projects is supplied to the terminals used by the internal auditor, and the internal audit passes. A function of giving an ordering permission to the ordering system 2;

  The ordering system 2 is connected to an in-house communication network on the ordering company side such as an intranet 41 and an external communication network such as the Internet 42. The ordering system 2 receives project ordering information from the ordering department terminal 31 and transmits the ordering information to the audit system 1. The ordering system 2 receives the ordering permission transmitted from the auditing system 1 based on the necessity of the internal audit and the result of the internal auditing, and performs ordering processing on the order receiving system 5 for the project for which the ordering permission is obtained Has the function to perform.

  The ordering department terminal 31 is connected to the intranet 41. The ordering department terminal 31 receives input of ordering information by the person in charge of the ordering department and transmits the input ordering information to the ordering system 2 via the intranet 41.

  The internal auditor terminals 32 and 33 are connected to the intranet 41. The internal auditor terminals 32 and 33 receive audit information necessary for auditing the audit target project. The audit information necessary for auditing the audit target project is, for example, order information of the audit target project, order information regarding a past project similar to the audit target project, and the like. Further, the internal auditor terminals 32 and 33 accept the input of audit pass / fail information by the internal auditor and transmit the input pass / fail information to the audit system 1.

  The internal audit department terminal 34 is connected to the intranet 41. The in-house audit department terminal 34 can be connected to the audit system 1 via the intranet 41, and the audit target project selection conditions, internal auditor selection conditions, and an internal auditor database, which will be described later, are held in the audit system 1. 11 has a function for remotely performing updating and the like. The internal audit department terminal 34 may be installed in a department having authority to change the selection conditions for the audited project and the selection conditions of the internal auditor. For example, the internal audit department terminal 34 is installed in the accounting accounting department instead of the internal audit department. Also good.

  The order receiving system 5 included in the order receiving system 200 has a function of receiving project order information from the ordering system 2 via the intranet 41 and the Internet 42 and performing project order processing.

  The contractor terminal 61 has a function of connecting to the order receiving system 5 and acquiring order information. Further, the contractor terminal 61 is connected to the audit system 1 via the Internet 42 and the intranet 41, and transmits information related to the internal audit of the project executed on the ordering side, for example, transmission of work report data, an internal auditor Or you may be comprised so that the data containing the reply content with respect to the question from a person in charge of ordering etc. can be transmitted.

  When the audit system 1 accepts connections from the ordering department terminal 31, the internal auditor terminals 32 and 33, the in-house audit department terminal 34, and the contractor terminal 61, it can authenticate with a preset ID and password. desirable.

  Of course, the system configuration shown in FIG. 1 is merely an example. For example, the communication network that connects elements such as the audit system 1, the ordering system 2, and the order receiving system 5 is not limited to the IP (Internet Protocol) -based intranet 41 and the Internet 42. Further, the number of the ordering department terminal 31, the internal auditor terminals 32 and 33, the in-house audit department terminal 34, and the contractor terminal 61 can be arbitrarily set. Further, the ordering department terminal 31, the internal auditor terminals 32 and 33, and the in-house audit department terminal 34 do not need to be provided as dedicated terminals, but may be terminals that are also used for other purposes. For example, the internal auditor terminal 32 and the internal audit department terminal 34 may be combined.

  Subsequently, each functional block included in the audit system 1 illustrated in FIG. 1 will be described below. In FIG. 1, an auditor candidate registration unit 10 registers and holds auditor candidates for internal auditing of a project. In the configuration example of FIG. 1, the auditor candidate registration unit 10 has an internal auditor database 11.

  In the internal auditor database 11, for example, profiles of auditor candidates, past audit results, order results, and the like are stored in association with each other. When conducting internal audits of project orders within a company, candidates for auditors include, for example, employees who have been in charge of internal audits in the past, Employees who have been recommended as candidates for new internal auditors from the project internal auditor should be selected.

  The order information recording unit 12 records the project order information D 1 received from the order system 2. The order information D1 includes various items as a basis for calculating the planned order amount in addition to the planned order amount of the project. For example, the ordering information D1 includes information such as the number of work steps, the degree of difficulty, the ordering party (ordering party), in addition to the planned ordering amount.

  The audit determination unit 13 refers to the order information D1 recorded in the order information recording unit 12 and compares the order information D1 with a predetermined extraction condition to determine whether or not an internal audit is required for the planned ordering project. . Note that details and specific examples of the internal audit necessity determination by the audit determination unit 13 will be described later.

  The auditor selection unit 14 is an internal auditor of a project selected as an internal audit target by the audit judgment unit 13 from candidates registered in the auditor candidate registration unit 10, specifically, the internal auditor database 11. Is selected. At this time, the auditor selection unit 14 collates the project order information D1 with the profile and results of the auditor recorded in the internal auditor database 11, thereby auditing the project from a plurality of candidates. Select the right person for your job. The procedure for selecting an internal auditor by the auditor selecting unit 14 and a specific example will be described later.

  The information providing unit 15 transmits audit information D2 necessary for auditing the project to the internal auditor terminals 32 and 33 used by the internal auditor. The audit information D2 includes, for example, order information related to a past project similar to the audit target project, in addition to the order information D1 of the audit target project. In this case, as shown in FIG. 1, the information providing unit 15 refers to the order audit history database 16 and selects past projects similar to the audit target project from past projects registered in the order audit history database 16. It is good to elect. Specific examples of selecting similar past projects will be described later.

  The ordering audit history database 16 has a function of storing history information relating to internal auditing such as ordering information on projects that have undergone internal auditing in the past, audit reports by internal auditors, and work performance reports from contractors.

  The audit result registration unit 17 receives an audit report indicating whether the internal audit is successful or not from the internal auditor terminals 32 and 33. Further, the audit result registration unit 17 receives response data and the like transmitted from the ordering department terminal 31 and the contractor terminal 61 during the internal audit. Note that the audit report and response data received by the audit result registration unit 17 may be registered in the order audit history database 16 as related information of the audit target project.

  The ordering permission unit 18 generates an ordering permission notification for permitting the ordering of the audit target project in response to the fact that the audit report indicating the passing of the internal audit is obtained from the internal auditor terminals 32 and 33. Transmit to the ordering system 2.

<Detailed description of various processes of the audit system 1>
Next, in the following, the flow from the determination of whether or not an internal audit is required for a project scheduled to be ordered to the approval of the order due to the passing of the internal audit will be described in order along a time series with specific examples. In addition, specific examples such as the selection of projects to be audited, selection of internal auditors, selection of similar past projects, various display screens, etc. described below are described to facilitate understanding and implementation of this embodiment. Of course, this is only an example.

  First, in the ordering system 100 having the audit system 1, when a project order request is generated, the person in charge in the ordering department operates the ordering department terminal 31 to place the ordering man-hours, ordering amount, ordering period of the planned ordering project. The order information D1 including the ordering party and the difficulty level is input. The inputted ordering information D1 is transmitted from the ordering department terminal 31 to the ordering system 2, and further transferred from the ordering system 2 to the auditing system 1 in order to inquire whether or not an internal audit is necessary and whether or not ordering is possible. The audit system 1, specifically, the audit determination unit 13 compares the received order information D 1 with a preset extraction condition to determine whether or not to extract an order planned project related to the order information D 1 as an audit target project. To do.

  A specific example of the audit target project extraction process will be described with reference to FIG. FIG. 2 shows an example of the audit target project extraction table used in the audit determination unit 13. In the example of FIG. 2, the work start date, man-hour, amount, difficulty, ordering company, and ordering department are extracted items. In the example of FIG. 2, points relating to each extracted item are calculated as 2 points for items that match the project and 1 point for items that do not match. Further, after multiplying the points of each extracted item by a coefficient as a priority, the total points are calculated by summing the numerical values weighted by the coefficient multiplication for all the extracted items. Projects whose total points exceed a preset threshold are set as audit targets.

  For example, looking at the planned ordering project shown in the “PJ Ordering Information” column in FIG. 2, the order amount, difficulty level, and ordering department match the audited project (PJ) extraction conditions, and other items do not match. It becomes. In addition, "14 points", which is the total value of the points (1 or 2 points) determined according to whether the extraction conditions are applicable or not, and 1 or 2 as the respective priority coefficients, is ordered. This is the overall point of the planned project. For this reason, if the threshold for the total points is 13 points or less, the planned ordering project shown in FIG. 2 is extracted as an audit target project.

  As described above, the audit extraction item, the number of points added to the match / non-match, the value of the priority coefficient, and the threshold value of the total points are the internal audit department terminal 34 installed in the internal audit department having the authority to change them. It is good to be able to change by. A person with authority to change, such as the internal audit department or accounting / accounting department, can place an order with a specific company, for example, by changing the extraction criteria for the audited project based on the audit status of the entire company in the past or the current company. All projects that are ordered by a specific department or a specific department can be audited. In addition, for example, it is possible to freely change the scheduled project to be extracted as an audit target according to the scale of the order amount. It should be noted that the extracted items included in the extraction conditions set for the extraction of the audit target project are preferably used as audit items during the internal audit of the extracted project.

  When the audit judging unit 13 extracts a project to be audited, order information D1 related to the audit target project is sent to the information providing unit 15 and preparation for providing information through the intranet 41 and the Internet 42 is performed. The information providing unit 15 can be configured as, for example, a WWW (World Wide Web) server. In this case, the information providing unit 15 transmits the transmission data described in HTML (Hyper Text Markup Language) or XML (Extensible Markup Language) or the like for displaying an audit homepage on the display screen of the internal auditor terminals 32 and 33. Should be generated.

  On the other hand, when a project to be audited is extracted by the audit judging unit 13, the auditor selecting unit 14 collates the ordering information D1 of the audit target project with a preset selection condition, and performs an internal audit of the audit target project. A suitable internal auditor is selected from candidates registered in the internal auditor database 11.

  Here, FIG. 3 shows an example of an auditor selection table used for selecting an internal auditor in the auditor selecting unit 14. In the auditor selection table shown in FIG. 3, the selection conditions for the auditor include department, position, past audit experience, past audit target amount, audit language, audit qualification, order history, audit evaluation at the time of order, and current The presence or absence of other projects in charge of the audit is listed. In the auditor selection table of FIG. 3, information necessary for extraction of the internal auditor is reflected from the information included in the order information D1 of the audit target project. In the example of FIG. 3, three items of ordering department information: AA department, ordering amount: 16.8 million yen, and auditing language: JAVA (registered trademark) are extracted from the ordering information D1.

  In the example of FIG. 3, the audit target project extracted from the ordering information D1 and the preset internal auditor selection conditions are compared with the information of each candidate registered in the internal auditor database 11 and matched. Items to be digitized are 2 points, and non-matching items are digitized as 1 point. Further, after multiplying the points of each item by the priority coefficient, the total points are calculated by summing the numerical values weighted by the coefficient multiplication for all the extracted items. For example, in the case of the candidate “Taro Nidec” shown in FIG. 3, the total value after correction by multiplication by the priority coefficient is “31 points”. Then, the auditor candidates are ranked in descending order of the total points, and the necessary number may be selected as the internal auditor in descending order of the total points.

  The auditor selecting unit 14 or the information providing unit 15 may send a request for project internal audit to the person selected by the internal auditor by e-mail or the like. The internal audit request may include a temporary ID and a password necessary for accessing the audit system 1.

  In addition, as described above, the internal auditors or accounting departments or other departments with authority to change the selection conditions, the selection criteria for internal auditors such as priority factors, and the number of internal auditors to be selected The audit system 1 may be accessed from the in-house audit department terminal 34 or the like to change these setting items.

  When a candidate for an internal auditor who has received an internal audit request for a project agrees to be an internal auditor for the project, he / she accesses the audit system 1 using the issued temporary ID and password, In the future, an official ID and password for acquiring the audit information D2 necessary for auditing the project will be acquired from the audit system 1. Such a process of issuing a temporary ID and issuing a formal ID may be realized using, for example, a known authentication server and a WWW server. In the following explanation, the internal auditor of the audited project is referred to as “project internal auditor”.

  The audit system 1 informs the person in charge of the ordering department and the person in charge of the contractor that the project to be audited has been selected when the audit target project and the internal auditor of the project are determined. The ID and password for accessing the audit system 1 may be transmitted by e-mail or the like. At this time, in order to ensure the objective implementation of internal audits and improve the reliability of internal audits, information on the affiliation, name, etc. of project internal auditors is assigned to the person in charge of the ordering department and the person in charge of the contractor. It is good to make it non-disclosure.

  The project internal auditor can view the audit information D2 related to the audit target project by accessing the audit system 1 from the internal auditor terminal 32 or 33 using the official ID and password. As described above, the audit information D2 is sent from the information providing unit 15 to the internal auditor terminals 32 and 33. Also, the audit information D2 includes, for example, order information related to a past project similar to the audit target project, in addition to the order information D1 of the audit target project.

  Here, a specific example of processing for extracting a past project similar to the audit target project will be described. FIG. 4 shows an example of an extraction table showing past project extraction conditions by the audit system 1. In the example of FIG. 4, the project period, the number of workers, the work volume, the difficulty level, the language used, and the presence or absence of auditing are used as extraction conditions. The information providing unit 15 of the audit system 1 extracts past projects whose extraction conditions match the audit target project from the order audit history database 16.

  FIG. 5 shows a display screen example of the internal auditor terminals 32 and 33 for comparison of past projects related to the audit target project. As shown in FIG. 5, by displaying a list of ordering information of audit target projects and ordering information of past projects, comparison and understanding of project internal auditors is facilitated.

  Note that the information providing unit 15 may also transmit internal regulations relating to project ordering and quality control within the ordering company to the internal auditor terminals 32 and 33 as reference materials. For example, as described above, the audit system 1 is provided with the WWW server function, and the hyperlink from the portal screen of the audit homepage for the project internal auditor is used to transmit the order information of the audit target project, search the past project information, and It should be possible to send reference materials such as transmissions and internal regulations.

  As described above, regarding the selection conditions for past projects, the person in charge of the department having the authority to change such as the internal audit department or the accounting and accounting department accesses the audit system 1 from the internal audit department terminal 34 etc. It should be configured so that it can be changed.

  Furthermore, the audit system 1 may be configured so that the project internal auditor can anonymously send a question to the person in charge of the ordering department and the person in charge of the ordering company via the audit system 1 and view the answer thereto. . In addition, when there are a plurality of project internal auditors, it is preferable that other project internal auditors other than the person who made the question can view the contents of the questions and the answers. FIG. 6 is a display screen example of the internal auditor terminals 32 and 3 showing the contents of questions to the person in charge of the ordering department and the person in charge on the ordering company side and the contents of the responses to them.

  The project internal auditor shall compare the order results of similar projects in the past and the results of internal audits with the audited project, the results of responses from the person in charge of the ordering department and the person in charge of ordering, and related systems Based on the knowledge of development and system construction, determine the evaluation of the audit items of the audited project. The project internal auditor who has completed the internal audit transmits the audit result from the internal auditor terminals 32 and 33. For example, an audit result input screen as shown in FIGS. 7 and 8 may be displayed on the internal auditor terminals 32 and 33 to receive input from the project internal auditor.

  FIG. 7 shows an example of a screen in which an internal auditor whose project internal auditor ID is 0123 has audited “order available” meaning “pass” for all audit items. On the other hand, FIG. 8 shows an example of a screen in which the internal auditor whose project internal auditor ID is 0124 has audited “not orderable” which means “fail” for some audit items. When an audit result that cannot be ordered is given by the project internal auditor, the audit result can be viewed from the ordering department terminal 31 and the contractor terminal 61 via the audit system 1.

  FIG. 9 is an example of a display screen showing the result of the primary audit that is output to the display devices of the ordering department terminal 31 and the contractor terminal 61. When an audit result indicating that ordering is not possible is indicated, the person in charge of the ordering department and the person in charge of the ordering company review the ordering conditions of the project. The person in charge of the ordering department transmits the modified ordering information from the ordering department terminal 31 to the ordering system 2 via the intranet 41. The corrected ordering information D1 is transmitted from the ordering system 2 to the audit system 1 via the intranet 41. The audit system 1 updates the order information recording unit 12.

  When the ordering information is updated for the audited project that failed the primary audit, the project internal auditor performs the secondary audit based on the revised ordering information D1 by the same procedure as the primary audit described above. I do. In the secondary audit, when all project internal auditors determine that all audit items are acceptable and the audit result S1 is input to the audit result registration unit 17, the order permission unit 18 notifies the order permission. Is transmitted to the ordering system 2. In addition, the information providing unit 15 updates the data transmitted to the ordering department terminal 31, the internal auditor terminals 32 and 33, and the in-house audit department terminal 34, and displays on the display screens of these terminals that the order is permitted. To do.

  FIG. 10 shows an example of a display screen on which the information providing unit 15 displays the audit results in the ordering department terminal 31, the internal auditor terminals 32 and 33, and the in-house audit department terminal 34. The project internal auditor refers to the display screen as shown in FIG. 10 and evaluates the person in charge of the ordering department, specifically, whether or not to recommend the person in charge of the ordering department as a new candidate for the internal auditor. The evaluation result of the person in charge of the ordering department is input to the internal auditor terminals 32 and 33. The internal auditor terminals 32 and 33 that have received the evaluation result of the person in charge of the ordering department transmit this to the audit system 1. The audit system 1 registers the person in charge of the ordering department that has been recommended by the project internal auditor in the internal auditor database 11 as a new auditor candidate. Thus, new human resources suitable for internal audit can be selected as auditor candidates by recommendation of the project internal auditor, and the number of auditor candidates can be increased.

According to the audit system 1 according to the present embodiment described above, the following effects can be obtained. That is,
(1) The audit system 1 can automatically extract a project to be an internal audit target from projects scheduled to be ordered according to preset parameters.
(2) Internal auditors suitable for conducting audits of projects subject to internal audit can be automatically extracted from a plurality of registered internal auditor candidates based on preset parameters. .
(3) The internal auditor of the project, the person in charge of the ordering department of the audit target project, the person in charge of the order receiving company, etc. can share information related to the internal audit of the audit target project via the audit system 1.
(4) When the audit system 1 compares and displays the ordering information of the audited project with the projects ordered in the past and the projects audited in the past, the project internal auditor uses the information related to the past projects. Internal audit can be performed.
(5) Since the audit system 1 does not provide information that can identify the project internal auditor to the person in charge of the ordering department of the project to be audited and the person in charge of the ordering company, the internal audit can be performed anonymously. Objective internal audit can be realized.
(6) According to the audit system 1, since it is possible to place an order for a project based on ordering conditions objectively evaluated by a third party, it is possible to realize an order with a high ordering amount.
(7) According to the audit system 1, since there is a high possibility that an unauthorized order due to the conspiracy between the ordering department and the contractor can be detected by the audit of the project internal auditor, the unauthorized order can be suppressed.
(8) Since the audit system 1 supports the internal audit through the involvement of the project internal auditor, the possibility of pointing out the irrationality and contradictions of fraudulent orders increases. Moreover, the conspiracy of the contractor can be prevented in advance.
(9) After the internal audit is completed, the project internal auditor evaluates the person in charge of the ordering department based on the validity of the order and determines whether or not to recommend as a candidate for a new internal auditor. The audit system 1 can increase the number of candidates for the internal auditor by registering the recommender by the project internal auditor as a new auditor candidate in the internal auditor database 11.

  The above-described audit system 1 can be realized by a computer system and a program, for example.

  Furthermore, the present invention is not limited to the above-described embodiments, and various modifications can be made without departing from the gist of the present invention described above.

It is a block diagram which shows the audit system concerning embodiment of this invention. It is a figure which shows an example of an audit object project extraction table. It is a figure which shows an example of a project auditor extraction table. It is a figure which shows an example of the extraction table of the past similar project. It is a figure which shows an example of the comparison information of the audit object project provided to an auditor, and a past project. It is a figure which shows an example of the question screen displayed on an internal auditor terminal. It is a figure which shows an example of the audit result input screen displayed on an internal auditor terminal. It is a block diagram which shows an example of the audit result input screen displayed on an internal auditor terminal. It is a figure which shows an example of the evaluation result screen of an audit object project. It is a figure which shows the example of a screen displayed on the internal auditor terminal for performing the display of the evaluation result of an audit object project, and the input reception of the evaluation of the person in charge of an ordering department.

Explanation of symbols

DESCRIPTION OF SYMBOLS 1 Audit system 10 Auditor candidate registration part 11 Internal auditor database 12 Order information recording part 13 Audit judgment part 14 Auditor selection part 15 Information provision part 16 Order audit history database 17 Audit result registration part 18 Order permission part 2 Ordering system 31 Ordering department terminal 32, 33 Internal auditor terminal 34 Internal audit department terminal (Accounting department terminal)
41 Intranet 42 Internet 5 Order receiving system 61 Contractor terminal 100 Ordering system 200 Order receiving system

Claims (7)

An audit judging means for judging the necessity of auditing the project based on the ordering information of the project recorded in the order information recording means;
Based on the order information recorded in the order information recording means, the project is selected from the plurality of auditor candidates registered in the auditor candidate registration means capable of registering information of a plurality of auditor candidates. An auditor selection method for selecting an auditor in charge of the audit,
With
The audit determination means is based on whether or not a plurality of verification items for determining whether or not a predetermined audit is necessary and the ordering information match, and a priority set in advance for each of the plurality of verification items. And quantifying the degree of necessity for auditing the project, and determining whether the project needs to be audited according to the quantified magnitude of the degree of necessity ,
The auditor selecting means matches a plurality of extracted items for auditor selection determined reflecting the ordering information and information of the plurality of auditor candidates registered in the auditor candidate registering means. And whether or not each of the plurality of extracted items is based on a preset priority, the degree of appropriateness of each of the plurality of auditors to the auditor of the project is quantified and quantified Select an auditor in charge of auditing the project according to the degree of appropriateness.
Audit system. Information providing means for providing audit information necessary for auditing the project to the auditor selected by the auditor selecting means;
Audit result registration means for accepting registration of audit results by the auditor;
Order permission means for generating order permission information indicating that ordering of the project is permitted based on the fact that the audit result indicating acceptance is registered in the audit result registration means;
The audit system according to claim 1 , further comprising: The audit system according to claim 2 , wherein the audit information provided by the information providing unit includes at least an order amount included in the order information , a man-hour and a contractor, and information on a past project similar to the project. . An audit method performed by a computer system, comprising:
Determining whether or not auditing is required for the project based on project ordering information, and if it is determined that auditing is necessary, a plurality of auditor candidates are registered based on the contents of the ordering information Selecting an auditor in charge of auditing the project from the plurality of auditor candidates by searching a database of auditor candidates
With
The necessity of the audit is based on whether or not a plurality of collation items for judging a project to be audited and the ordering information match, and a priority set in advance for each of the plurality of collation items. And quantifying the degree of necessity of the audit for the project, determined according to the quantified magnitude of the necessity ,
Whether the auditor has a plurality of extracted items for selecting an auditor determined by reflecting the ordering information and information of the plurality of auditor candidates registered in the auditor candidate database. And, based on the priority set in advance for each of the plurality of extracted items, the degree of appropriateness of each of the plurality of auditors to the auditor of the project is quantified, and the quantified degree of appropriateness Selected according to the size of
Audit method. Outputting audit information necessary to audit the project for transmission to the auditor's terminal;
Accepting registration of audit results received from the auditor's terminal, and generating order permission information for authorizing ordering of the project based on the registration of the audit results indicating success;
The audit method according to claim 4 , further comprising: The audit method according to claim 5 , wherein the audit information includes at least an order amount, man-hour and order-receiving information included in the order information, and information on a past project similar to the project. A program for causing a computer to execute the auditing method according to any one of claims 4 to 6 .

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