JP5080084B2 - Audit system and audit program - Google Patents

Description

そして、実際の監査を行う際に、レコードセット行列のデータから監査の対象を特定するために、上述した７つの組織形態、９つの業種及び４つの監査ランク、から成る抽出行列が用いられる。前記サーバーは、関与先データベースに格納された「関与先テーブル」のデータを用いて前記抽出行列を作成する。なお、関与先テーブルについては後述する。
【００３０】
次に関与先別の判断内容を決定する管理用データとして以下の（数２）に示す抽出行列が構成され、第１列目から第７列目が７つの組織形態で、第８列目から第１６例目が９つの業種で、１７列目から２０列目が４つの監査ランクから成り、該抽出行列は、監査対象である関与先企業の組織形態、業種及び監査ランクの中から科目が該当するものには「１」を、該当しないものには「０」が書き込まれて作成される。従って、該当する組織形態、業種及び監査ランクの３つの列において科目に関連するものは「１」で、科目に関連しないものは「０」であり、３つの列以外の他の列は「０」である。これらの組織形態、業種及び監査ランクの情報を総称して「抽出情報」という。
【００３１】
【数２】

上記のレコードセット行列（ａ）に対して、上記の抽出行列（ｂ）を用いることにより、監査要点、監査要件及び監査事項のデータから、監査ランク、組織形態、業種及び科目の各項目の中から監査すべき対象を選択し、監査すべき科目の判断基準を示す判断内容が自動的に抽出される。この抽出されたデータを抽出科目行列という。
【００３２】
後にこれらのレコードセット行列、抽出行列と抽出科目行列が、どの様に税務監査システムにおいて使用されるのかを詳細に説明する。
【００３３】
ところで、本発明の監査システム１００（税務監査サーバーとデータベースを含む）を用いて関与先の監査を行うためには、税理士事務所等に設置されている顧客端末２００上に表示されているログイン画面に、事務所ＩＤ、ユーザーＩＤ及びパスワードを入力して、次にメニュー画面（図４及び図６の画面２参照）の４つの事項から一つを選択することからこのシステム操作が始まる。最初に、関与先の名称、組織形態、業種等の関与先情報を入力して監査システムの関与先データベースにその情報を格納して、関与先情報を設定する。次に、顧客端末２００から監査を行う科目の選定を行い、その選定され科目に基づいて作成された抽出科目テーブルを関与先データベースに格納して、監査計画を設定する処理が行われる。この監査計画の設定の処理も、税理士事務所等において事前に行われるものである。
【００３４】
そして、監査人は、関与先に顧客端末（携帯端末等であっても良い）を持参して出向き（又は、関与先のコンピュータ端末を用いても良い。）、監査する科目の対象帳簿書類等を詳細に調査した後、顧客端末から関与先名称、監査実施時期、科目の指定により、情報通信ネットワークを介して監査システムの監査判断データベースから設定された監査計画を取得して、顧客端末に送信する。送信された情報を顧客端末の表示画面に表示することにより、監査人はその表示画面上の監査科目の判定、監査評価を行い、関与先の責任者にその判定及び評価を示して、必要であれば監査所見を顧客端末から入力する。最後に、税理士事務所等において、監査人の最高責任者が監査報告書の内容を検討して、問題がなければその監査報告書を監査判断データベースに格納し、印刷物として出力する。
【００３５】
次に、図面を参照して本発明の最良の形態を詳細に説明する。
【００３６】
図３は、本発明の監査システム１００の全体の構成図である。図３に示される、サービス会社等に設置されている税務監査システム１００は、情報通信ネットワークを介して顧客端末２００と接続されている。顧客端末２００から入力、選択された情報は、情報通信ネットワーク、例えば、インターネットを介して送信され、その情報を受信した監査システムから各種の情報が顧客端末２００に送信される。監査システム１００は、監査サーバー、関与先データベース及び監査判断データベースを備えている。
【００３７】
図４及び図５は、顧客端末２００の表示画面上に表示される画面の流れを示した図である。監査システム１００は、顧客端末２００から入力された情報を受信して、その入力された情報に応じて各種画面情報を顧客端末２００に送信して、その送信された情報が顧客端末２００の画面で変遷する流れを説明するための図である。
【００３８】
図６から図２２は、上記図４及び図５で示された顧客端末２００上の表示画面の流れを示した図と同じものであり、その各画面を拡大して詳細に示した図である。この図６から図２２の図面は、表示された画面及びその画面にどの様な情報を選択又は入力するかを理解するためのものである。従って、図４及び図５に示した画面の番号は、図６から図２２の画面の番号に対応している。そこで、図４及び図５の流れの説明において、各画面の説明、例えば、画面３の説明の場合、その画面の番号に対応している図７に記載されている画面に基づいて以下の説明を行う。
【００３９】
なお、以下に説明する監査する関与先の一例として「パン屋」を取り上げて説明する。この例のパン屋の組織形態は有限会社で、業種は小売業として説明を行う。
【００４０】
図４において、顧客端末２００が監査システム１００にアクセスすると画面１のログイン画面が表示され、事務所ＩＤ、ユーザーＩＤとパスワードを入力して「ログイン」ボタンをクリックすると、画面２のメニュー画面が表示される。画面２はメニューを選択するための画面であり、最初は、上記したように顧客端末２００のメニュー画面の「関与先情報を選ぶ」を選択すると、画面３の関与先情報設定画面が表示される。
【００４１】
関与先名称欄に会社名等を入力し、組織形態及び業種を選択して「登録」ボタンをクリックすると、画面４の関与先監査ランク設定画面が表示され、４つのランクの何れかを選択して、「登録」ボタンをクリックすることにより関与先情報の設定が完了する。このように「関与先情報」には、関与先名称、組織形態、業種及び監査ランクが含まれる。
【００４２】
次に、画面２のメニュー画面の「監査計画を選ぶ」をクリックすると、画面５の監査計画画面（図８参照）が表示される。監査計画を行う関与先名称を選択すると、画面６の関与先監査ランク選択画面が表示され、４つのランクの何れかを選択して、「次へ」ボタンをクリックすることにより画面７の科目選択画面（図１０参照）が表示され、監査を行う科目を選択し、「登録」ボタンのクリックにより画面７′の監査計画一覧（図９参照）が表示され、科目「現金」に関する設定された件数、即ち、監査を行う科目の選択と監査業務量等を見ることが可能となり、監査計画の設定が完了する。画面５から画面７′までの画面の流れが図４で示す「流れ１」である。
【００４３】
上記のように監査を行う科目を選択して「登録」ボタンのクリックにより、関与先の監査する科目数が少なくなっている。後にその理由を詳細に説明するが、前記従来技術である財務監査システムでは、組織形態と業種により監査する科目を対応づけてデータ化されていないので、組織形態と業種によっては監査の必要のない科目も表示されて、評価の判断を求められるものであった。ところが、本願の税務監査システム１００を用いることにより、監査計画の処理の段階で関与先の組織形態と業種に応じて、監査する科目数を減らすことが可能となった。
【００４４】
次に、画面２のメニュー画面の「監査実施を選ぶ」をクリックすると、画面８の監査実施画面（図１０参照）が表示される。監査実施を行う関与先名称をクリックすると、画面９の監査年月選択画面が表示され、監査実施をする年月をクリックすると、画面１０の科目一覧画面が表示され、監査を行う科目をクリックすると、画面１１の税務監査調書画面（図１２参照）が表示される。
【００４５】
この画面１１の例では、科目の選択で「現金」が選択され、監査事項として「期中における現金の管理・保管及び記録は正確である」が、チェック事項として「現金は出納責任者によって適切に管理・保管され、すべての入金と出金の記録が適正に行われ、期中における日々の現金有高と現金出納帳残高は合致し、総勘定元帳の当月末現金残高は正確である。」が表記されている。監査要点・要件の欄には、４つの項目が表記されているが、監査の科目の分類には、９つの監査要件で分類するのが論理的ではあるが、この例では４つの項目で分類している。
【００４６】
画面１１の下部に示されている監査事項の欄には、科目「現金」に関する監査事項が多数表示されており、その監査事項の評価を右部に記載の評価の欄の「はい」「いいえ」及び「非該当」から選択する。「はい」は監査事項に記載の内容が監査の評価と一致している場合、「いいえ」は監査事項に記載の内容が監査の評価と一致していない場合、「非該当」は評価する監査事項がない場合、クリックする項目である。各監査事項に対する上記評価の欄の「はい」「いいえ」及び「非該当」からの選択により生成されるデータを総称して以下「監査事項評価情報」という。従って、監査事項評価情報が「はい」の場合には、監査する科目の対象帳簿書類等の調査した結果とその監査事項の内容とが一致していることを意味し、監査事項評価情報が「いいえ」の場合には、監査する科目の対象帳簿書類等の調査した結果とその監査事項の内容とが一致していないことを意味している。このように監査事項を評価した結果、後述する監査評価報告書の評価欄には、「はい」の場合には「適正」、「いいえ」の場合には「未了」と表示される。このような評価された結果の内容の情報である、「適正」及び「未了」を「監査関連情報」と総称する。
【００４７】
ここで、経験の豊富な監査人は、画面１１の監査事項の記載だけで評価が可能である。その評価が全て「はい」であれば、監査人は「監査評価報告書」ボタンをクリックする。それによって、画面１６の監査評価報告書画面が表示され、画面１６の「印刷」ボタンのクリックにより監査評価報告書が印刷される。
【００４８】
一方、画面１１の下部の監査事項の数が多いので監査の業務負担が大きいと判断、又はこの監査事項の記載内容では評価が困難と判断した監査人は、会計帳簿等を検証した結果、４項目の何れかに該当する項目を選択して「抽出」ボタンをクリックする。そうすると、画面１１の数が多かった監査事項が、選択された監査要点・要件により絞られた監査事項が、画面１２の抽出監査調書画面（図１３参照）として表示される。画面１２の例では（１）金額が合わない（計算合理性）を選択した例が示されている。従来であれば、科目「現金」に関する監査事項の全てを評価しなければならなかったが、本願の監査システム１００を用いることにより、会計帳簿等を検証した結果に応じて、平均で４分の１の監査事項の評価を行うだけで監査の実施が可能となった。
【００４９】
この少なくなった監査事項を評価して評価欄の３項目の何れに該当するか選択してクリックを行う。「いいえ」をクリックした場合には、画面１３の監査事項画面（図１４参照）が表示される。そして、画面１３のチェック事項の「いいえ」をクリックして「監査所見」ボタンをクリックした場合、画面１４の監査所見画面（図１５参照）が表示される。監査所見とは収集された監査証拠を、監査基準に基づいて評価した見解のことであり、監査所見には、監査基準に対する適合も不適合も示すことができるし、また、改善の機会も示すことができる。この監査所見は、監査事項に対して評価した見解であるから、前述の監査関連情報に含まれる。
【００５０】
監査所見（覚書）の欄等は監査人自ら文字入力してもよいし、ひな形文を検索して採用又は修正してもよい。画面１４の「登録」ボタンのクリックにより、画面１５の監査所見印刷画面（図１６参照）が表示され、「印刷」ボタンのクリックにより帳票１（図１７参照）が印刷される。
【００５１】
なお、画面１２の抽出監査調書画面の「監査評価報告書」ボタンのクリックで生成する監査評価報告書データにより、画面１６の監査評価報告書画面が表示されることにより、評価欄の中でまだ評価がされていない「未了」のものをクリックすることができる。評価が未了の場合には、監査事項の文字列にアンダーラインが表示されている。その中で評価したい未了の監査事項のアンダーラインをクリックすると、画面１３の監査事項画面（図１４参照）が表示される。画面８から画面１１までの画面の流れが図５で示す「流れ２Ａ」であり、画面１２から画面１５及び帳票１までの画面の流れが図５で示す「流れ２Ｂ」であり、画面１６及び帳票２の画面の流れが図５で示す「流れ２Ｃ」である。
【００５２】
最後に、画面２のメニュー画面の「監査報告を選ぶ」をクリックすると、画面１７の報告書閲覧画面（図２０参照）が表示される。その画面の「一覧」ボタンをクリックすると、画面１８の関与先選択画面（図２０参照）が表示される。関与先を選択して「ＯＫ」ボタンをクリックすると、画面１７が再表示されるので、監査人が必要な報告書を３項目の中から選択してクリックする。例えば「監査評価報告書」ボタンをクリックした場合、画面１９の対象期間設定画面（図２１参照）が表示されるので、閲覧したい対象期間を選択して「表示」ボタンをクリックすると帳票３（図２２参照）が印刷される。
【００５３】
図２３は、メニュー選択画面（画面２）で、「監査計画を選ぶ」を選択した場合の前記税務監査システム１００の監査計画の処理における、各種情報の処理手順を説明するシーケンスチャート（図４の「流れ１」に相当）である。図４が顧客端末２００の表示画面上に表示される画面の流れを示した図であるのに対して、図２３は顧客端末２００と税務監査システム１００との間での情報の流れを示している。
【００５４】
図２３の左側に記載の事項は、顧客端末２００に表示される画面の番号と、その表示画面に対する顧客の操作を示しており、右側は監査システム１００の顧客端末２００から受信した情報の処理を示している。ここで処理手順の順番であるステップを、例えば「Ｓ１０１」等のように以下表記する。なお、監査システム１００のステップ番号の右側の括弧内に記載のステップ番号は、後述する監査システム１００の情報の処理手順の番号（図３３から３８）を示している。
【００５５】
画面２の「監査計画を選ぶ」をクリックする（Ｓ１０１）と選択メニューデータが送信されて、監査システム１００がそのデータを受信して監査計画画面を送出する（Ｓ１０２）。監査計画画面（画面５）の関与先名称を選択する（Ｓ１０３）と関与先名称データが送信されて、監査システム１００がそのデータを受信して、関与先名称データに基づき関与先データベースから関与先ＩＤを取得し、監査ランク選択画面を送出する（Ｓ１０４）。
【００５６】
監査ランク選択画面（画面６）の「再登録」又は「次へ」ボタンをクリックする（Ｓ１０５）ことによりこのデータが送信されて、監査システム１００がそのデータを受信して関与先抽出行列を作成し、演算結果の科目を抽出して科目選択画面を作成し、科目選択画面を送出する（Ｓ１０６）。科目選択画面（画面７）の科目を選択して「登録」ボタンをクリックする（Ｓ１０７）ことによりこのデータが送信されて、監査システム１００がそのデータを受信して抽出科目行列を作成し、その行列から抽出科目テーブルを作成して、そのテーブルから監査計画一覧画面を作成して送出する（Ｓ１０８）。顧客端末２００の画面に監査計画一覧画面が表示される（ステップＳ１０９）。
【００５７】
図２３は、メニュー選択画面（画面２）で、「監査実施を選ぶ」を選択した場合の前記税務監査システム１００の監査実施の処理における、各種情報の処理手順を説明するシーケンスチャート（図５の「流れ２Ａ」及び「流れ２Ｃ」に相当）である。
【００５８】
画面２の「監査実施を選ぶ」を選択する（Ｓ２０１）とデータが送信されて、監査システム１００がそのデータを受信して監査実施画面を送出する（Ｓ２０２）。監査実施画面（画面８）の関与先名称を選択すると（Ｓ２０３）とデータが送信されて、監査システム１００がそのデータを受信して、そのデータに基づき関与先データベースから関与先ＩＤを取得し、監査年月選択画面を送出する（Ｓ２０４）。監査年月選択画面（画面９）の監査年月を選択する（Ｓ２０５）とデータが送信されて、監査システム１００がそのデータを受信して、科目選択一覧画面を送出する（Ｓ２０６）。
【００５９】
科目選択一覧画面（画面１０）の科目をクリックする（Ｓ２０７）とデータが送信されて、監査システム１００がそのデータを受信して、監査調書画面（画面１１）を作成して送出する（Ｓ２０８）。
【００６０】
画面１１の監査事項評価欄の「はい」又は「非該当」をクリックした（Ｓ２０９）後に、「監査評価報告書」ボタンをクリックする（図５の（ア）に相当）とデータが送信されて、監査システム１００がそのデータを受信して、Ｓ２０４の関与先ＩＤ、Ｓ２０６の「選択監査年月」の選択により送信されたデータに基づき、監査報告書データを関与先データベースから取得して、監査評価報告書画面（画面１６）（図１８参照）を作成して送出する（Ｓ２１０）。画面１６の「監査事項」のアンダーラインは、監査がまだ未了であることを示しており、そのアンダーラインをクリックする（Ｓ２１１）とデータが送信されて、監査システム１００がそのデータを受信して、監査事項画面（画面１３）を送出する（ステップＳ２１２）。監査事項画面（画面１３）の送出の場合には、その後の流れは図２５のＳ４０３に進む。
【００６１】
上記Ｓ２０９の画面１１の「はい」又は「非該当」をクリックする代わりに「抽出」ボタンをクリックする（Ｓ３０１）（図５の（イ）に相当）と、データが送信されて、監査システム１００がそのデータを受信して、そのデータに基づき、選択科目の関与先抽出科目テーブルを抽出して、抽出監査調書画面（画面１２）（図１３参照）を作成して送出する（Ｓ３０２）。画面１２の「いいえ」をクリックする（Ｓ３０３）と、そのデータが監査システム１００に送信され、その後の処理は、図２５のＳ４０２に進む。図２５は、画面１１の監査調書画面（図１２参照）で、監査事項評価欄の「いいえ」をクリックした場合、前記監査システム１００の監査実施の処理における、各種情報の処理手順を説明するシーケンスチャート（図５の「流れ２Ｂ」に相当）である。
【００６２】
画面１１の監査事項評価欄の「いいえ」をクリックする（Ｓ４０１）と、そのデータが送信されて、監査システム１００がそのデータを受信して、監査事項画面（画面１３）を作成して送出する（Ｓ４０２）。
【００６３】
画面１３の「監査所見」ボタンをクリックする（Ｓ４０３）と、そのデータが送信されて、監査システム１００がそのデータを受信して、監査所見画面を送出する（Ｓ４０４）。画面１４の「監査所見」、顛末欄に文字データを入力して「登録」ボタンをクリックする（Ｓ４０５）と、そのデータが送信されて、監査システム１００がそのデータを受信して、画面１５の監査所見印刷画面（図１６参照）を送出する（Ｓ４０６）。画面１５の「印刷」ボタンのクリックにより帳票１（図１７参照）を印刷する（Ｓ４０７）。
【００６４】
図２６は、メニュー選択画面（画面２）で、「監査報告を選ぶ」を選択した場合の前記監査システム１００の監査報告の処理における、各種情報の処理手順を説明するシーケンスチャート（図４の「流れ３」に相当）である。
【００６５】
画面２の「監査報告を選ぶ」を選択する（Ｓ５０１）とそのデータが送信されて、監査システム１００がそのデータを受信して画面１７の報告書閲覧画面（図２０参照）を送出する（Ｓ５０２）。画面１７の「一覧」ボタンをクリックする（Ｓ５０３）とそのデータが送信されて、監査システム１００が該データを受信して画面１８の関与先選択画面（図２０参照）を送出する（Ｓ５０４）。画面１８の関与先の名称をクリックする（Ｓ５０５）とそのデータが送信されて、監査システム１００がそのデータを受信して、そのデータに基づき関与先データベースから関与先ＩＤを取得して画面１７の報告書閲覧画面（図２０参照）を再送出する（Ｓ５０６）。
【００６６】
画面１７の閲覧する報告書をクリックする（Ｓ５０７）とそのデータが送信されて、監査システム１００がそのデータを受信し、そのデータを記録して画面１９の対象期間設定画面（図２１参照）を送出する（Ｓ５０８）。画面１９の閲覧したい対象期間を選択して「表示」ボタンをクリックして（Ｓ５０９）そのデータが送信されて、監査システム１００がそのデータを受信して、報告書閲覧画面（帳票１、２又は３）を作成して送出する（Ｓ５１０）。帳票１、２又は３の何れかの画面の「印刷」ボタンのクリックにより帳票１、２又は３の何れかの画面を印刷する（Ｓ５１１）。
【００６７】
図２７は関与先及び監査判断データベースに格納された各種テーブルのテーブル構造の一例を示した図である。これら関与先及び監査判断データベースはリレーショナル型データベースであり、各種テーブルの上段はテーブル名を示しており、その下段は項目を示している。関与先データベースには、一例として「チェック事項結果」、「関与先」、「事務所」の各テーブルが格納されている。監査判断データベースには、一例として「チェック事項」、「監査事項」、「監査科目」の各テーブルが格納されている。従って、これらの各テーブルは、例えば、テーブル「事務所」とテーブル「関与先」とは、キーとして「事務所ＩＤ」によりリレーションシップの関係にある。他の例としてキーが「関与先ＩＤ」、「科目ＩＤ」及び「監査事項ＩＤ」が示されている。
【００６８】
例えば、一例として監査科目テーブルは、科目ＩＤ、科目名、組織形態、業種等の項目を備えており、監査事項テーブルは、監査事項ＩＤ、監査事項名、科目ＩＤ、監査要点、監査要件、監査事項名、監査ランク等の項目を備えており、チェック事項テーブルは、チェック事項ＩＤ、チェック事項名、監査事項ＩＤ監査事項名等の項目を備えており、関与先テーブルは、関与先ＩＤ、関与先名、関与先担当者、事務所ＩＤ、組織形態、業種、監査ランク、科目候補リスト等の項目を備えており、チェック事項結果テーブルは、チェック事項ＩＤ、関与先ＩＤ、期間、チェック事項結果、所見、顛末等を備えている。
【００６９】
なお、上述したように、科目とは監査の対象となる最小の項目であり、約２００の科目（例えば、現金、小口預金、当座預金、受取手形、売掛金、商品、製品、原材料等）から成っており、科目名はその科目の名前を指している。
【００７０】
図２８は監査科目テーブルのテーブル構造の一例を示した図である。該監査科目テーブルには、項目として「科目ＩＤ」、「科目名」、「組織形態」、「業種」等の項目を備えていることは前述した通りである。この図２８は、特に、科目名と組織形態及び業種との関係を説明するための図で、この図から科目名に対応して数値「１」が記載されている組織形態及び業種は、その科目が監査の対象であることを示している。数値「０」が記載されて組織形態及び業種は、その科目が監査の対象外であることを示している。
【００７１】
図２９は関与先テーブルの科目候補リストに格納されたデータ構造の一例を示した図である。監査計画を選択した場合、「パン屋」は組織形態としては「有限会社」、業種としては「小売業」であるから、図２８で示した有限会社及び小売業の数値が共に「１」である科目ＩＤを抽出したものであり、その抽出したデータ構造は、関与先テーブルの科目候補リストに格納されたデータ構造の例を示した図である。監査対象となる科目数は２９科目であることが示されている。この例から分かるように、監査する科目数が大幅に少なくなる理由が理解される。
【００７２】
図３０は監査科目「現金」の関与先抽出テーブルの一例を示す図である。この図は、関与先抽出テーブルの項目には、「時期」、「監査要点」、「監査要件」、「監査事項」等が含まれることを示している。斜線部はランク３以上を示しており、「パン屋」の場合には監査レベルが２であるから、画面４の関与先ランク監査設定画面でランクが「２」を選択した場合、斜線部は表示されない。
【００７３】
図３１は、監査科目「現金」の監査要点・要件「正確性・計算合理性」の関与先抽出科目テーブルを示す図である。図３０の監査科目「現金」に関する監査事項を、上述した画面１１の税務監査調書画面上の監査要点・要件の選択欄から「計算合理性」の選択により、監査事項を更に絞り込んだことを示す図である。従って、「計算合理性」を選択した場合、斜線部は表示されない。
【００７４】
図３２は本発明の最良の形態である監査システム１００の監査サーバー３００が備える処理手段を説明する機能ブロック図である。該監査システム１００は、監査サーバー３００の機能として関与先情報処理手段３０１、監査計画処理手段３０２、監査実施処理手段３０３及び監査報告処理手段３０４を、そして、データベース４００を備えており、またデータベース４００は、関与先データベース４０１及び監査判断データベース４０２を備えている。 情報通信ネットワークを介して顧客端末２００から送信された関与先情報を監査システム１００が受信すると、該システム１００の関与先情報処理手段３０１は、顧客端末２００から送信された関与先情報を監査書きデータベース格納し、監査計画処理手段３０２は、この関与先情報に基づき監査を行う科目の選択、監査業務量等の監査計画を立てるための監査事項情報を作成して顧客端末２００に送信する。監査実施処理手段３０３は、監査により監査科目が評価された結果の内容の情報である監査関連情報が作成され、関与先データベースに格納されて顧客端末２００に送出される。監査報告処理手段３０４は、この監査関連情報に基づき印刷用監査関連情報を作成して顧客端末２００に送出する。
【００７５】
これらの各手段が処理する処理手順（フローチャート）を図３３から図３８に基づいて説明する。
【００７６】
図３３は関与先情報処理手段３０１が処理するフローチャートである。顧客端末２００のメニュー画面（画面２）上の「関与先情報を選ぶ」の選択で送信されたデータにより、関与先情報設定画面（画面３）を送出する（Ｓ１）。関与先情報として関与先名称の入力と、組織形態及び業種の選択で送信されたデータを、関与先データベースの関与先テーブルの科目候補リストに格納し、関与先ランク監査設定画面（画面４）を送出して（Ｓ２）、関与先ランク監査設定画面（画面４）を送出する。画面４の関与先ランク選択で送信されたデータを関与先データベース４０１の関与先テーブルの科目候補リストに格納する（Ｓ３）。
【００７７】
図３４は監査計画処理手段３０２のフローチャートである（顧客端末２００の画面の流れを示した図４の流れ１に対応）。メニュー画面（画面２）上の「監査計画を選ぶ」の選択で送信されたデータにより、監査計画画面（画面５）を送出する（Ｓ１１）。画面５の関与先名称の選択で送信されたデータにより、関与先データベースから関与先ＩＤを取得し、監査ランク選択画面（画面６）を送出する（Ｓ１２）。関与先ランクの変更の有無の判断を行い（Ｓ１３）、変更無しの場合は何も処理を行わず（Ｓ１４）、変更有りの場合には関与先データベースに監査ランクを格納する（Ｓ１５）。
【００７８】
取得されたＩＤに基づいて、関与先データベースから組織形態、業種、監査ランクの各データを抽出して関与先抽出行列を作成する（Ｓ１６）。選択された科目の区分及び科目のデータに基づいて、監査判断データベース４０２から選択科目に関する関与先レコードセット行列を作成し（Ｓ１７）、該レコードセット行列に前記作成した抽出行列を乗じて抽出科目行列を作成し（Ｓ１８）、その行列に基づいて抽出科目テーブルを作成して関与先データベース４０１に格納し（Ｓ１９）、そのテーブルに基づいて画面７′の監査計画一覧画面（図９参照）を作成して顧客端末２００に送出する（Ｓ２０）。
【００７９】
この監査計画一覧画面には、設定件数、科目、監査要点、監査要件、監査ランク及び監査事項が含まれている。
【００８０】
上記監査計画処理手段３０２は、関与先レコードセット行列に抽出行列を乗じて関与先抽出行列を生成することにより、関与先抽出テーブルを作成してそのテーブルのデータに基づいて監査計画一覧画面を送出する機能を有するので、監査を行う科目の選択及び監査業務量を事前に知ることにより、監査を行う科目の選択、監査業務量等の監査計画を立てることが可能となり、また関与先の組織形態及び業種により監査の必要のない監査事項までも監査対象とされていたものが、抽出行列を乗じることにより監査の必要のない監査事項が自動的に削除され必要な監査事項だけが抽出されるので、従来と比べ大幅に監査事項を減少させることが可能となる。
【００８１】
図３５は監査実施処理手段３０３のフローチャートである（顧客端末２００の画面の流れを示した図５の流れ２Ａに対応）。
【００８２】
メニュー画面（画面２）上の「監査実施を選ぶ」の選択で送信されたデータにより、監査実施画面（画面８）を送出する（Ｓ２１）。画面８の関与先名称の選択で送信されたデータにより、関与先データベースから関与先ＩＤを取得して、監査年月選択画面（画面９）を送出する（Ｓ２２）。監査実施する年月の選択で送信されたデータにより、関与先データベースに選択された年月のデータを格納し、科目一覧画面（画面１０）を送出する（Ｓ２３）。
【００８３】
画面１０の科目一覧の選択で送信されたデータにより、関与先データベースから前記抽出科目テーブルを取得して、そのテーブルのデータに基づき税務監査調書画面（画面１１）を作成して送出し、以下の何れかの処理により処理データを取得する。
【００８４】
画面１１の「監査評価報告書」ボタンのクリックの場合はＳ２５へ、「抽出」ボタンのクリックの場合は（１）Ｓ３１へ、評価覧の「いいえ」のクリックの場合は（２）Ｓ４１へ進む（Ｓ２４）。前記画面１１の「監査評価報告書」ボタンのクリックで送信されたデータにより監査評価報告書画面（画面１６）を送出する（Ｓ２５）。画面１６の「監査事項」のアンダーラインのクリックで送信されたデータにより、監査事項画面（画面１３）を送出して（２）Ｓ４１へ進む。
【００８５】
画面１６の監査評価報告書画面の監査事項欄中に、アンダーラインが付されている監査事項は、まだ監査が終了していないことを示している。前記画面１１の監査調書画面の「監査評価報告書」ボタンをチェックすれば、上記画面１６が表示され、監査の進捗状況と未了の監査事項が瞬時に表示される。
【００８６】
図３５は監査実施処理手段３０３が処理するフローチャートである（顧客端末２００の画面の流れを示した図５の流れ２Ｂに対応）。
【００８７】
監査調書画面（画面１１）上の「監査要点・要件の選択」の何れかを選択し、「抽出」ボタンのクリックで送信された監査要点・要件データを取得する（Ｓ３１）。監査要点・要件データが１であるか否か判断し（Ｓ３２）、ＹＥＳであれば関与先データベースから関与先ＩＤにより、選択科目の関与先抽出科目テーブルを取得し、当該抽出科目テーブルから監査要点・要件データ「１」（計算合理性）に基づき、計算合理性に関する選択科目の関与先抽出科目テーブルを抽出して、抽出監査調書画面（画面１２）を送出して（Ｓ３３）（２）へ進む。
【００８８】
ＮＯであれば監査要点・要件データが２であるか否か判断し（Ｓ３４）、ＹＥＳであれば関与先データベースから関与先ＩＤにより、選択科目の関与先抽出科目テーブルを取得し、当該当該抽出科目テーブルから監査要点・要件データ「２」（実在性）に基づき、実在性に関する選択科目の関与先抽出科目テーブルを抽出して、抽出監査調書画面（画面１２）を送出して（Ｓ３５）（２）へ進む。ＮＯであれば監査要点・要件データが３であるか否か判断し（Ｓ３６）、関与先データベースから関与先ＩＤにより、選択科目の関与先抽出科目テーブルを取得し、当該抽出科目テーブルから監査要点・要件データ「３」（適正性）に基づき、適正性に関する選択科目の関与先抽出科目テーブルを抽出して、抽出監査調書画面（画面１２）を送出して（Ｓ３７）（２）へ進む。
【００８９】
ＮＯであれば監査要点・要件データが４であるか否か判断し（Ｓ３８）、関与先データベースから関与先ＩＤにより、選択科目の関与先抽出科目テーブルを取得し、当該抽出科目テーブルから監査要点・要件データ「４」（表示性）に基づき、表示性に関する選択科目の関与先抽出科目テーブルを抽出して、画面１２の抽出監査調書画面（図１３参照）を送出して（Ｓ３９）（２）へ進む。ＮＯであれば（２）へ進む。上記の例では、監査要点・要件データとして１乃至４の数値で説明したが、この監査要点・要件データは、前述したように監査要件は９項目から構成されていることから、１乃至９の数値も含むものであり、また数値に限定するものではない。
【００９０】
図３７は監査実施処理手段３０３が処理するフローチャートである（顧客端末２００の画面の流れを示した図５の流れ２Ｂに対応）。
【００９１】
画面１２の抽出監査調書画面（図１３参照）（又は画面１１の監査調書画面（図１２参照））上の、「いいえ」のクリックで送信されたデータにより画面１３の監査事項画面（図１４参照）を送出する。画面１３の「監査所見」のクリックで送信されたデータにより、画面１４の監査所見画面（図参照）を送出する（Ｓ４２）。監査所見画面上のクリックボタンの操作により、監査所見覧及び顛末覧に文書を作成し、「登録」のクリックで送信されたデータにより作成された文書データを関与先データベースに格納し、画面１５の監査所見印刷画面（図１６参照）を送出する（Ｓ４３）。
【００９２】
上記監査実施処理手段３０３は、監査を行う科目に基づいて抽出科目テーブルを取得して、監査事項評価情報に基づいて監査関連情報を作成する機能を有するので、監査が高品質かつ有効な監査を効率よく行うことを可能となり、また前記監査実施処理手段３０３は、監査要点・要件データに基づき、前記関与先抽出テーブルから前記監査要点・要件データに関する情報を抽出する機能を更に備えているので、チェックする仕訳項目の数が数千項目にわたる場合であっても、監査する科目を大幅に減少させることが可能となり、また、「いいえ」の監査事項評価情報によりチェック事項を有する監査事項画面を送出するので、監査人は判断基準を明確に示したチェック事項を読むことにより、監査事項の内容を詳細に理解することが可能となったので、経験の浅い補助者でも監査の評価が行いやすくなった。
【００９３】
更に、前記抽出監査調書画面上の「監査評価報告書」ボタンのクリックで、生成された監査評価報告書データにより監査評価報告書画面を生成して送出され、監査事項の評価がまだ未了のものが明確に分かるので、監査漏れが全く発生しない。
【００９４】
図３８は監査報告処理手段３０４が処理するフローチャートである（顧客端末２００の画面の流れを示した図４の流れ３に対応）。画面２のメニュー画面上の「監査報告を選ぶ」の選択で送信されたデータにより、画面１７の報告書閲覧画面（図２０参照）を送出する（Ｓ５１）。画面１７の「一覧」ボタンのクリックにより、画面１８の関与先選択画面（図２０参照）を送出する（Ｓ５２）。画面１８の「関与先名称」のクリックで送信されたデータにより、画面１７の報告書閲覧画面を再送出する（Ｓ５３）。
【００９５】
画面１７の「報告書」のチェックで送信されたデータにより、画面１９の対象期間設定画面（図２１参照）を送出する（ステップＳ５４）。画面１９の閲覧したい対象期間を選択し、「表示」のクリックで送信されたデータにより、報告書閲覧画面（帳票１、２又は３）を作成して送出する（Ｓ５５）。
【００９６】
帳票１（図１７参照）は監査所見の覚書を示しており、科目名「現金」の監査事項として「現金過不足が異常又は多額な現金不明金の会計処理は適正である」に対して、監査人はその監査事項の評価が「いいえ」であったので、次に表示された画面１３の監査事項画面（図１４参照）を見て、その画面のチェック事項に示された「異常又は現金不明金（１０，０００円を超える程度）」の明確な判断基準により、監査の評価として「いいえ」を選択することが極めて容易に行えることが可能となった。
【００９７】
帳票２（図１９参照）は監査報告書を示しており、科目名「現金」に対する監査要件として、適正性、計算合理性、証拠性及び検証可能性とその監査事項が示されている。
【００９８】
帳票３（図面２２参照）は監査評価報告書を示しており、画面１３の監査事項画面（図１４参照）のチェック事項に示された明確な判断基準により、評価が「いいえ」であったことから、科目名「現金」の監査事項の監査結果として、評価欄に「未了」が示されている。
【００９９】
上記監査報告処理手段３０４により、監査実施処理手段３０３での顧客端末２００からの監査関連情報に基づき、自動的に印刷用監査関連情報である帳票１乃至３が顧客端末２００に送出されるので、従来監査の判断基準が明確でなかったために上記帳票を作成することが不可能であったのが、判断基準が明確になったこと及びその評価の結果が自動的に作成されて表示できることにより、監査結果の透明性を高めることが可能となった。
【０１００】
なお、上記最良の形態を説明するのに、画面１１の監査調書画面の監査要点・要件の選択において、計算合理性、実在性、適正性及び表示性の４項目から選択する例が一例として示されているが、当然、これに限定されるものでないことは明らかである。
【０１０１】
更に、監査判断データベース４０２は、本発明の監査サーバー３００の記憶部として用いる例を示したがこれに限定されるものではなく、監査判断データベース４０２を管理する監査判断データベースサーバーを用いてもよいことは明らかである。
【０１０２】
【図面の簡単な説明】
【図１】商法、税法及び企業会計の監査目的と監査要点・要件の関係を示す図である。
【図２】監査要点と監査要件との関係を示す図である。
【図３】本発明の監査システムの全体の構成図である。
【図４】顧客端末２００の表示画面上に表示される画面の流れを示した図である。
【図５】顧客端末２００の表示画面上に表示される画面の流れを示した図である。
【図６】画面１のログイン画面及び画面２のメニュー画面を示した図である。
【図７】画面３の関与先情報画面及び画面４の関与先ランク監査設定画面を示した図である。
【図８】画面５の監査計画画面及び画面６の関与先監査ランク設定画面を示した図である。
【図９】画面７′の監査計画一覧画面を示した図である。
【図１０】画面７の科目選択画面及び画面８の監査実施画面を示した図である。
【図１１】画面９の監査年月選択画面及び画面１０の科目選択一覧画面を示した図である。
【図１２】画面１１の監査調書画面を示した図である。
【図１３】画面１２の抽出監査調書画面を示した図である。
【図１４】画面１３の監査事項画面を示した図である。
【図１５】画面１４の監査所見画面を示した図である。
【図１６】画面１５の監査所見印刷画面を示した図である。
【図１７】帳票１の監査所見画面を示した図である。
【図１８】画面１６の監査評価報告書画面を示した図である。
【図１９】帳票２の監査評価報告書画面を示した図である。
【図２０】画面１７の報告書閲覧画面及び画面１８の関与先閲覧画面を示した図である。
【図２１】画面１９の対象期間設定画面を示した図である。
【図２２】帳票３の監査評価報告書画面を示した図である。
【図２３】各種情報の処理手順を説明するシーケンスチャート（図４の「流れ１」に相当）を示した図である。
【図２４】各種情報の処理手順を説明するシーケンスチャート（図５の「流れ２Ａ」及び「流れ２Ｃ」に相当）を示した図である。
【図２５】各種情報の処理手順を説明するシーケンスチャート（図５の「流れ２Ｂ」に相当）を示した図である。
【図２６】各種情報の処理手順を説明するシーケンスチャート（図４の「流れ３」に相当）を示した図である。
【図２７】関与先及び監査判断データベースに格納された各種テーブルの構造の一例を示した図である。
【図２８】監査科目テーブルのテーブル構造の一例を示した図である。
【図２９】関与先テーブルの科目候補リストに格納されたデータ構造の一例を示した図である。
【図３０】監査科目「現金」の関与先抽出テーブルの一例を示す図である。
【図３１】画面１１の監査要点・要件の中から「計算合理性」の選択により、監査事項を更に絞り込んだことを示す図である。
【図３２】監査システム１００の監査サーバー３００が備える処理手段を説明する機能ブロック図である。
【図３３】関与先情報処理手段３０１のフローチャートである。
【図３４】監査計画処理手段３０２のフローチャートである。
【図３５】監査実施処理手段３０３のフローチャートである。
【図３６】監査実施処理手段３０３のフローチャートである。
【図３７】監査実施処理手段３０３のフローチャートである。
【図３８】監査報告処理手段３０４のフローチャートである。【Technical field】
[0001]
The present invention efficiently performs high-quality and effective auditing audit system, audit The present invention relates to a program and a recording medium.
[Background]
[0002]
In the current audit, the judgment criteria for the audit are prepared by customs and rules of thumb, and abstract and unclear ones are listed. Making it difficult to do. For this reason, it is said that there is a gap between the quality of audits prepared and the quality of audits that companies expect. For example, the auditing standards of the corporate accounting system established by the Corporate Accounting Council in 1950 are as follows: For auditing transaction records, “For cash books, investigating documentation showing the cash balance, Make sure that the correct book has been made. " This auditing standard is a principle that has been developed as a practice in practice and is generally accepted as justified. For this reason, it is said that the auditing standards are abstract and unclear. Therefore, only craftsman auditors with professional skills and practical experience can perform effective and appropriate audits. Internationally, audits are said to be under similar circumstances.
[0003]
Also, because the differences in abilities and experience between craftsman auditors and assistants are so great, business collaboration is not easy, and on the other hand, only uniform audits can be performed for any company. The current situation is that the requirements cannot be met. General standards to be followed by the auditors: (1) Improvement of professional ability and accumulation of knowledge, (2) Duty of caution as a professional professional, (3) Response to false indications due to fraud, etc. ( 4) Preparation of audit documentation relating to the entire audit, (5) Audit command, management of job assignment, and general standards to be observed are abstract and unclear as described above. It is difficult to ensure proper auditing. Also, the degree of burden of audit work between experienced auditors and non-auditors is a considerable burden on auditors who are not.
[0004]
For example, when a financial audit system (see Patent Document 1) that standardizes audit work performs audits by subject, audit by consumption tax category, and audit by consumption tax business category, the click item corresponding to the audit item is displayed. Since each journal entry item can be clicked, it is shown that a standard audit can be performed even for those with little experience in audit work (see FIGS. 5 to 8 of Patent Document 1).
[0005]
However, since this click item is an audit standard that has been developed as a practice in practice as described above, and that is generally accepted as justified, it cannot guarantee an appropriate audit for the auditor. Because of this, there is a gap between the audit quality expected by companies and the actual audit, and there is a growing social need to eliminate the gap. Furthermore, in the financial audit system described above, the number of journal entries to be clicked may be in the thousands, and experienced auditors can quickly determine journal entries that are not necessary depending on the organizational form and type of industry. Auditors with a small number of auditors cannot make such judgments, and therefore audits are very burdensome for auditors with little experience.
[0006]
In addition, because there is no means to know in advance the number of audit items to be audited and their contents before conducting an audit, an audit plan such as the selection of subjects to be audited and the amount of audit work cannot be established. The audit could not be carried out efficiently and efficiently at the site. In addition, with the globalization of the economy, the need for global standards for audits is required, and clarity of audit judgment standards is essential for the establishment of global standards. It is being considered as a problem that the nature is low.
[0007]
[Patent Document 1]
Japanese Patent Laid-Open No. 10-105619
DISCLOSURE OF THE INVENTION
[0008]
Therefore, the subject of the present invention is that it is possible to make an audit plan such as selection of subjects to be audited and the amount of audit work by knowing in advance the selection of subjects to be audited and the amount of audit work to the auditor. In addition, by displaying clear judgment criteria, an appropriate audit can be secured, and an audit system that enables audits without gaps between actual audits and the quality of audits expected by companies It is to provide an audit recording medium and a program.
[0009]
Further, the present invention provides an audit system, an audit program, and a recording medium that enable an auditor to efficiently perform a high-quality and effective audit even when the number of journal items to be checked is thousands of items. There is.
[0010]
And it became possible to increase the transparency of audit results audit system, audit Program and notes Billion To provide a medium.
[0011]
The audit system according to the present invention includes, from a relational database, for each subject to be audited, a set of classification information that classifies the subject corresponding to the purpose of the audit and an audit matter that is an audit judgment standard for the subject, Multiple participant information indicating the information of the participant Multiple pieces of participant information, each consisting of the organization type, industry, and audit rank of the participant each Depending on the subject Relation Attached to By acquiring, for each subject, the acquired , Classification information and audit items When Participant information And multiple pairs Create an arrayed record set data group and, from the relational database, for each subject, among the plurality of participant information, the participant that corresponds to the participant information of the participant that is the audit target of the audit system A non-zero value is associated with the information, and a participant extraction data group in which the participant information associated with zero is associated with the non-applicable participant information is created, and the record set data group for each subject From this, the group of classification information and audit items related to the participant information associated with the non-zero value in the participant extraction data group is extracted, and the group of the extracted classification information and audit items is extracted for each subject. An audit plan processing means for creating an extracted extracted subject data group, and a set of classification information and audit items for each subject in the extracted subject data group, An audit execution processing means for displaying on the display as audit judgment criteria for the subject, the audit execution processing means further displaying a plurality of judgment items related to the plurality of classification information The audit related to the selected and selected judgment item among the audit items that are paired with the classification information displayed on the display unit according to one selection input of the plurality of judgment items. The display is changed to display only items.
[0012]
Preferably, Each of the plurality of classification information and audit item sets acquired by the acquisition unit further includes an audit rank, and the record set data group includes the combination of the classification information, audit item and audit rank as the participant information. Are arranged corresponding to Participation extraction In the data group Is An audit rank is included as the participation destination information of the participation destination. It is characterized by that.
[0013]
The audit system according to the present invention has a function of creating an extracted subject matrix by multiplying an involved party record set matrix by an extraction matrix, and transmitting an audit plan list screen based on the data of the table Therefore, by knowing the selection of subjects to be audited and the amount of audit work in advance, it is possible to make an audit plan for selecting subjects to be audited, the amount of audit work, etc. Audit items that are not subject to audit depending on the type of industry are subject to audit, but by multiplying the extraction matrix, audit items that do not need to be audited are automatically deleted and only necessary audit items are extracted, Audit items can be greatly reduced compared to the conventional method.
[0014]
In addition, the audit system of the present invention has a function of acquiring the extracted subject table based on the subject to be audited and creating audit related information based on the audit item evaluation information. The number of journal items to be checked is further improved, and a function for extracting information on the audit point / requirement data from the participation destination extraction table based on the audit point / requirement data is provided. Even if there are thousands of items, it is possible to significantly reduce the number of subjects to be audited, and since the audit item screen with check items is sent out by the audit item evaluation information of “No”, the auditor By reading the check items clearly showing the judgment criteria, it became possible to understand the details of the audit items in detail. Evaluation of audit has become easier to perform.
[0015]
Furthermore, by clicking the “Audit Evaluation Report” button on the extracted audit report screen, an audit evaluation report screen is generated and sent out based on the generated audit evaluation report data, and the audit items have not yet been evaluated. Is clearly understood, so there is no audit omission.
[0016]
In addition, since forms 1 to 3 which are audit-related information for printing are sent to the customer terminal 200, it has been impossible to create the above-mentioned forms because the judgment criteria for the conventional audit were not clear. It became possible to increase the transparency of the audit results by clarifying the standards and automatically creating and displaying the results of the evaluation.
BEST MODE FOR CARRYING OUT THE INVENTION
[0017]
The audit is to verify the account book etc. based on social demands, thereby enhancing the reliability of the financial statements and guaranteeing and reporting the contents. The purpose of the audit is different from the commercial law, tax law and corporate accounting because the social demands are different as shown in FIG. The Commercial Code stipulates orderly and clear description and recording to clarify the status of business assets and profits and losses. The tax law stipulates that all transactions affecting assets, liabilities, and capital should be recorded in an orderly and clear manner according to double-entry bookkeeping in order to achieve proper tax return. Business accounting requires that accurate accounting books be prepared for all transactions in accordance with regular bookkeeping principles in order to provide a true report on the company's financial condition and results of operations.
[0018]
As a result of comprehensively and comprehensively examining the objectives of the Commercial Code, Tax Law, and Corporate Accounting, the audit objectives are considered in four categories: legality, accuracy, reality, and disclosure. It has been found that the purpose of the above commercial law, tax law and corporate accounting and the above four categories have a correspondence relationship as shown in FIG. Legality means "legal judgment is correct", accuracy means "records are accurate in accounting books", and reality is "accounting transaction is real and true" And the disclosure property means “the book can be disclosed to interested parties”. These four legalities, accuracy, reality and disclosure are collectively referred to as “auditing points”.
[0019]
In order to conduct an actual audit based on the above audit points, more specific criteria for indicating an audit decision are required. As a result of further detailed examination, the above four categories are classified into nine categories, ie, From the perspective of legality, validity, appropriateness, computational rationality, evaluation, evidence, verifiability, completeness, and displayability, the four categories and the nine categories are shown in Fig. 1. It was found that there was a correspondence as shown. As shown in Fig. 2, legality consists of legality and validity, accuracy consists of appropriateness, computational rationality and evaluation, and reality consists of evidence, verifiability and completeness, and disclosure Consists of displayability.
[0020]
As shown in Fig. 1, legality means that "accounting transactions are legal in light of laws and regulations", and validity means "applicability of laws and regulations to accounting transactions. "Interpretation is appropriate" means appropriateness means "accounting / procedures are performed properly" and calculation rationality means "calculation is based on orderly and clear records" Is reasonably conducted ”and valuation means“ valuation of business assets, ie assets, liabilities, provisions, etc. is reasonable ”, and evidence is Meaning that books and evidence documents proving the transaction are preserved, and verifiability means that the contents of the transaction can be verified by an auditor or other third parties. Sexuality means "all transactions are fully recorded without exception" and displayability is Accounting processing and display means a properly has done in "thing. These nine legalities, validity, appropriateness, computational rationality, evaluation, evidence, verifiability, completeness, and displayability are collectively referred to as “audit requirements”.
[0021]
When the above-mentioned audit points and audit requirements are associated with the purposes of the above commercial law, tax law and corporate accounting, it was found that there is a correspondence as shown in FIG. As shown in this figure, it can be understood that the purpose of the audit corresponds to all audit points and criteria for judging the audit requirements.
[0022]
FIG. 2 shows the relationship between the above four audit points and nine audit requirements. Legality includes legality and validity, accuracy includes appropriateness, computational rationality, and evaluation, reality includes evidence, verifiability and completeness, and disclosure includes display .
[0023]
On the other hand, the level of judgment when auditing financial statements is divided into four audit ranks: rank 1 is initial guidance, rank 2 is blue filing, rank 3 is tax audit, Rank 4 consists of a judgment level attached to the document. The initial guidance is the level of preparation of the accounting book under the Commercial Code, the blue tax return is the level of preparation of the accounting book that meets the blue tax entry requirements under the Tax Law, the tax audit is the level of preparing proper settlement documents and tax declaration documents, , Written attachment means the level that satisfies the attached document system of tax accountants.
[0024]
In the best mode of the present application, the organization form is divided into seven types, and the business type is divided into nine types. The contents of the audit differ depending on the organization and type of business. Seven types of organizations are corporations, limited companies, medical corporations, social welfare corporations, unions, NPOs, and individuals. Nine types of industries are construction, manufacturing, transportation, wholesale, retail, restaurant, real estate. Industry, medical industry, service industry. These seven types of organizational forms and nine types of business are shown as typical ones in Japan, and are not limited to this number. In the future, when the number of new organizational forms and new types of business increases with changes in the industrial structure, the number of organizational types and types of business will increase.
[0025]
By the way, based on these four audit points and nine auditing requirements, each subject is composed of “audit matters” that can be easily judged by the auditor, in order to match all audit subjects. ”Provides audit criteria for subjects. In other words, “audit matters” belong to any audit point and requirement, and also to any audit rank, and provide an audit judgment standard suitable for the audit target and ensure the completeness of the audit judgment.
[0026]
In addition, matters that should be checked so that audits can be easily judged by audits during audits, that is, “check items”, are created and associated with each subject as more specific criteria for audit items. Database. As described above, the four audit points and the nine audit requirements have a function of classifying the subjects to be audited. Therefore, the audit points and the audit requirements are referred to as “classification information”. Therefore, the “audit matters” described above are subject to the subjects corresponding to this classification information. do it It means the content that indicates the criteria to be audited.
[0027]
A course is the smallest item to be audited and consists of about 200 courses (for example, cash, retail deposit, checking account, bills receivable, accounts receivable, merchandise, products, raw materials, etc.). In the best mode to be described later, for example, as shown in the screen 13 of FIG. 14, for the subject name “cash”, the audit point “accuracy”, and the audit requirement “appropriate”, “daily cash balance and cash If the account balance is inconsistent, the cause is unknown, and the cash surplus or deficiency is abnormal or excessive, the following accounting is being performed. Disagreement of money is abnormal or large amount of cash unknown money (exceeding 10,000 yen) is distinguished from recurring accounting treatment of cash surplus and deficiency, and temporarily processed with temporary payment or provisional payment until the cause becomes clear "" Means the check item.
[0028]
In order to store the above-described subjects, classification information, and audit items in the audit judgment database, each subject is assigned an ID number (hereinafter referred to as symbol “id”) and the corresponding classification information (hereinafter referred to as symbol “δ”). ) And audit items (hereinafter, represented by the symbol “α”) are referred to as “audit subject table” and “audit item table” (see FIG. 27). These audit subject table and audit item table will be described later. The server of the tax audit system of the present application creates a record set matrix using the data of the audit subject table and the audit item table. As shown below, the record set matrix has a subject ID number (id) in the first column, audit points and audit requirement classification information (δ) in the second to p + 1 columns, an audit rank, This is a part for determining acceptance / rejection based on judgment parameters corresponding to the type of business and organization. The items up to the 1 + p + q column after that are audit items (α), audit plan, audit execution, audit report It is a target of processing in each, or an index in operation .
[0029]
[Expression 1]

Then, when performing an actual audit, in order to specify the audit target from the data of the record set matrix, the extraction matrix composed of the above-described seven organizational forms, nine business types, and four audit ranks is used. The server creates the extraction matrix using data of a “participation destination table” stored in the participation destination database. The participation table will be described later.
[0030]
Next, the extraction matrix shown in the following (Equation 2) is used as management data for determining the determination contents for each participant. But The first column to the seventh column are composed of seven organizational forms, the eighth column to the sixteenth column are composed of nine industries, the 17th column to the 20th column are composed of four audit ranks, The extraction matrix is created by writing “1” in the case where the subject is applicable from among the organization form, business type, and audit rank of the participating company to be audited, and “0” in the case where the subject is not applicable. Therefore, in the three columns of the corresponding organizational form, business category, and audit rank, the item related to the subject is “1”, the item not related to the subject is “0”, and the other columns other than the three columns are “0”. Is. Information on these organizational forms, business types, and audit ranks is collectively referred to as “extracted information”.
[0031]
[Expression 2]

In the above record set matrix (a) for, The above extraction matrix (b) Use Audit points, audit Requirement And audit item data, select the audit target from the audit rank, organization type, industry type, and subject items Shi The judgment contents indicating the judgment criteria of the subject to be audited are automatically extracted. Extracted data from this extracted data Columns and Say.
[0032]
Later we will explain in detail how these record set matrix, extraction matrix and extracted subject matrix are used in the tax audit system.
[0033]
By the way, the present invention audit In order to perform the audit of the involved party using the system 100 (including the tax audit server and the database), the office ID, the login ID displayed on the customer terminal 200 installed in the tax accountant office, etc. This system operation starts by inputting a user ID and password and then selecting one of four items on the menu screen (see screen 2 in FIGS. 4 and 6). First, enter the information about the participant, such as the name, organization type, and type of business. audit The information is stored in the participation database of the system, and the participation information is set. Next, a subject to be audited is selected from the customer terminal 200, and an extracted subject table created based on the selected subject is stored in the participating database, and an audit plan is set. This audit plan setting process is also performed in advance at a tax accountant office or the like.
[0034]
The auditor then takes the customer terminal (may be a portable terminal or the like) to the participant and goes out (or may use the computer terminal of the participant), and the target book document of the subject to be audited. After conducting a detailed survey, the customer's terminal can be contacted via the information and communication network by specifying the name of the involved party, the audit implementation time, and the subject. audit The audit plan set from the system audit judgment database is acquired and transmitted to the customer terminal. By displaying the transmitted information on the display screen of the customer terminal, the auditor determines the audit subjects on the display screen and performs an audit evaluation, and shows the determination and evaluation to the responsible person in charge. If there is, input the audit findings from the customer terminal. Finally, at the tax accountant office, the chief auditor of the auditor examines the contents of the audit report, and if there is no problem, the audit report is stored in the audit judgment database and output as a printed matter.
[0035]
Next, the best mode of the present invention will be described in detail with reference to the drawings.
[0036]
FIG. 3 illustrates the present invention. audit 1 is an overall configuration diagram of a system 100. FIG. A tax audit system 100 installed in a service company shown in FIG. 3 is connected to a customer terminal 200 via an information communication network. Information input and selected from the customer terminal 200 is transmitted via an information communication network, for example, the Internet, and the information is received. audit Various types of information are transmitted from the system to the customer terminal 200. audit The system 100 audit It has a server, a participant database, and an audit decision database.
[0037]
4 and 5 are diagrams showing the flow of the screen displayed on the display screen of the customer terminal 200. FIG. audit The system 100 receives information input from the customer terminal 200, transmits various screen information to the customer terminal 200 according to the input information, and the transmitted information changes on the screen of the customer terminal 200. It is a figure for demonstrating the flow to do.
[0038]
6 to 22 are the same as the diagrams showing the flow of the display screen on the customer terminal 200 shown in FIG. 4 and FIG. 5 described above, and each of the screens is enlarged and shown in detail. . 6 to 22 are for understanding the displayed screen and what kind of information is selected or input on the screen. Therefore, the screen numbers shown in FIGS. 4 and 5 correspond to the screen numbers in FIGS. 4 and FIG. 5, in the explanation of each screen, for example, in the case of explanation of the screen 3, the following explanation is based on the screen described in FIG. 7 corresponding to the screen number. I do.
[0039]
It should be noted that “bakery” is taken up as an example of a participant involved in the audit described below. In this example, the organization of the bakery is a limited company, and the industry is described as retail.
[0040]
In FIG. 4, the customer terminal 200 audit When the system 100 is accessed, a login screen of screen 1 is displayed. When an office ID, a user ID, and a password are input and a “login” button is clicked, a menu screen of screen 2 is displayed. Screen 2 is a screen for selecting a menu. At first, as described above, when “select participant information” on the menu screen of customer terminal 200 is selected, a participant information setting screen of screen 3 is displayed. .
[0041]
Enter the company name, etc. in the Participant Name column, select the organization type and industry, and click the “Register” button. The Participant Audit Rank Setting screen on screen 4 is displayed, and one of the four ranks is selected. By clicking the “Register” button, the setting of the participant information is completed. As described above, the “participant information” includes the name of the participant, the organization form, the type of business, and the audit rank.
[0042]
Next, when “Select audit plan” on the menu screen of screen 2 is clicked, an audit plan screen of screen 5 (see FIG. 8) is displayed. When you select the name of the participant to whom the audit plan is performed, the participant audit rank selection screen of screen 6 is displayed. Select one of the four ranks and click the “Next” button to select the subject on screen 7 The screen (see Fig. 10) is displayed, the subject to be audited is selected, the audit plan list on screen 7 '(see Fig. 9) is displayed by clicking the "Register" button, and the number of items set for the subject "cash" That is, it becomes possible to see the selection of subjects to be audited and the amount of audit work, and the setting of the audit plan is completed. The screen flow from the screen 5 to the screen 7 ′ is “flow 1” shown in FIG.
[0043]
As described above, the number of subjects to be audited is reduced by selecting the subjects to be audited and clicking the “Register” button. The reason for this will be explained in detail later. In the financial audit system, which is the conventional technology, data to be audited according to the organizational form and the business category is not converted into data, so there is no need for audit depending on the organizational form and the business type. Subjects were also displayed, and evaluations were required to be judged. However, by using the tax audit system 100 of the present application, it is possible to reduce the number of subjects to be audited in accordance with the organization form and type of business involved in the audit plan processing stage.
[0044]
Next, when “select audit execution” on the menu screen of screen 2 is clicked, an audit execution screen (see FIG. 10) of screen 8 is displayed. When you click on the name of the person involved in the audit, the screen for selecting the audit date on screen 9 will be displayed. Click on the date for audit to display the list of subjects on screen 10, and click on the subject for audit. Then, the tax audit record screen (see FIG. 12) of the screen 11 is displayed.
[0045]
In the example of this screen 11, “Cash” is selected in the course selection, and “Cash management / storage and recording during the period” is selected as the audit item. Record However, as a check item, “Cash is properly managed and stored by the cashier, and all deposits and withdrawals are properly recorded. Are matched, and the cash balance at the end of the current month in the general ledger is accurate. " There are four items written in the column of audit points / requirements, but it is logical to classify audit subjects according to nine audit requirements, but in this example, it is classified according to four items. doing.
[0046]
In the audit item column shown at the bottom of the screen 11, many audit items related to the subject “cash” are displayed. “Yes” and “No” "And" Not applicable ". “Yes” indicates that the contents described in the audit items are consistent with the audit evaluation, “No” indicates that the contents described in the audit items do not match the audit evaluation, and “Not applicable” indicates the audit to be evaluated When there is no matter, it is an item to click. The data generated by selecting from “Yes”, “No”, and “Not applicable” in the column of evaluation for each audit item will be collectively referred to as “audit item evaluation information”. Therefore, when the audit item evaluation information is “Yes”, it means that the result of the investigation of the subject book of the subject to be audited matches the contents of the audit item, and the audit item evaluation information is “ In the case of “No”, it means that the result of the investigation of the subject book document of the subject to be audited does not match the contents of the audited items. As a result of evaluating the audit items in this way, “Yes” is displayed as “Appropriate” and “No” is displayed in the evaluation column of the audit evaluation report described later. Information on the contents of such evaluated results, “proper” and “incomplete” are collectively referred to as “audit related information”.
[0047]
Here, an experienced auditor can evaluate only by describing the audit items on the screen 11. If all the evaluations are “yes”, the auditor clicks the “audit evaluation report” button. Thereby, the audit evaluation report screen on the screen 16 is displayed, and the audit evaluation report is printed by clicking the “print” button on the screen 16.
[0048]
On the other hand, an auditor who judges that the work burden of auditing is large because the number of audit items at the bottom of the screen 11 is large, or an auditor who judges that it is difficult to evaluate with the contents of the audit items, has verified the accounting book etc. 4 Select an item corresponding to one of the items and click the “Extract” button. As a result, the audit items with a large number of screens 11 are extracted from the screen 12 as audit items narrowed down according to the selected audit points and requirements. audit It is displayed as a record screen (see FIG. 13). The example of the screen 12 shows an example in which (1) the amount does not match (calculation rationality) is selected. Previously, all audit items related to the subject “cash” had to be evaluated. audit By using the system 100, an audit can be performed only by evaluating an average one-quarter of audit items according to the result of verifying the accounting books and the like.
[0049]
Evaluate this reduced audit item, select one of the three items in the evaluation column, and click. When “No” is clicked, the audit item screen (see FIG. 14) of the screen 13 is displayed. When “No” in the check items on the screen 13 is clicked and the “audit findings” button is clicked, the audit findings screen (see FIG. 15) on the screen 14 is displayed. An audit finding is an opinion that evaluates the collected audit evidence based on the auditing standards, and the auditing findings can indicate conformity or nonconformity with the auditing standards, and also indicate opportunities for improvement. Can do. This audit finding is an opinion evaluated on the audit matters, and is included in the aforementioned audit-related information.
[0050]
In the field of the audit findings (memorandum), the auditor may input characters by himself / herself or may search for a template and adopt or correct it. When the “Register” button on the screen 14 is clicked, the audit finding print screen (see FIG. 16) on the screen 15 is displayed, and the form 1 (see FIG. 17) is printed by clicking the “print” button.
[0051]
Extraction of screen 12 audit The audit evaluation report data generated by clicking the “audit evaluation report” button on the record screen displays the audit evaluation report screen of screen 16 so that “not yet evaluated” in the evaluation column. You can click on "End". If the evaluation has not been completed, an underline is displayed in the character string of the audit item. When an underline of an incomplete audit item to be evaluated is clicked, an audit item screen (see FIG. 14) of the screen 13 is displayed. The screen flow from the screen 8 to the screen 11 is “flow 2A” shown in FIG. 5, the screen flow from the screen 12 to the screen 15 and the form 1 is “flow 2B” shown in FIG. The screen flow of the form 2 is “flow 2C” shown in FIG.
[0052]
Finally, when “select audit report” on the menu screen of screen 2 is clicked, a report viewing screen (see FIG. 20) of screen 17 is displayed. When the “list” button on the screen is clicked, a participant selection screen (see FIG. 20) on the screen 18 is displayed. When the participant is selected and the “OK” button is clicked, the screen 17 is redisplayed. The auditor selects the required report from the three items and clicks it. For example, when the “audit evaluation report” button is clicked, the target period setting screen (see FIG. 21) of the screen 19 is displayed. When the target period to be viewed is selected and the “display” button is clicked, the form 3 (see FIG. 21) is displayed. 22) is printed.
[0053]
FIG. 23 is a sequence chart (FIG. 4) illustrating various information processing procedures in the audit plan processing of the tax audit system 100 when “select audit plan” is selected on the menu selection screen (screen 2). Corresponding to “Flow 1”). 4 shows the flow of the screen displayed on the display screen of the customer terminal 200, while FIG. 23 shows the flow of information between the customer terminal 200 and the tax audit system 100. Yes.
[0054]
The items described on the left side of FIG. 23 indicate the screen number displayed on the customer terminal 200 and the customer's operation on the display screen. audit The processing of the information received from the customer terminal 200 of the system 100 is shown. Here, the steps that are the order of the processing procedure are expressed as follows, for example, “S101”. In addition, audit The step number described in parentheses on the right side of the step number of the system 100 will be described later. audit The numbers of information processing procedures of the system 100 (FIGS. 33 to 38) are shown.
[0055]
Clicking “Select an audit plan” on screen 2 (S101) sends selection menu data, audit The system 100 receives the data and sends an audit plan screen (S102). When the participant name on the audit plan screen (screen 5) is selected (S103), the participant name data is transmitted, audit The system 100 receives the data, obtains a participant ID from the participant database based on the participant name data, and sends an audit rank selection screen (S104).
[0056]
By clicking the “Re-registration” or “Next” button on the audit rank selection screen (screen 6) (S105), this data is transmitted, audit The system 100 receives the data, creates a participant extraction matrix, extracts subjects as the calculation result, creates a subject selection screen, and sends the subject selection screen (S106). This data is sent by selecting the subject on the subject selection screen (screen 7) and clicking the “Register” button (S107) audit The system 100 receives the data, creates an extracted subject matrix, creates an extracted subject table from the matrix, creates an audit plan list screen from the table, and sends it (S108). An audit plan list screen is displayed on the screen of the customer terminal 200 (step S109).
[0057]
FIG. 23 is a sequence chart (FIG. 5) for explaining various information processing procedures in the audit execution processing of the tax audit system 100 when “select audit execution” is selected on the menu selection screen (screen 2). Corresponding to “flow 2A” and “flow 2C”).
[0058]
When “Select to perform audit” on screen 2 is selected (S201), data is transmitted, audit The system 100 receives the data and sends an audit execution screen (S202). When the participant name on the audit execution screen (screen 8) is selected (S203), data is transmitted, audit The system 100 receives the data, acquires a participation ID from the participation database based on the data, and sends an audit date selection screen (S204). When the audit date is selected on the audit date selection screen (screen 9) (S205), the data is transmitted, audit The system 100 receives the data and sends a subject selection list screen (S206).
[0059]
When you click on a subject on the subject selection list screen (screen 10) (S207), the data will be sent, audit System 100 receives the data and audit A record screen (screen 11) is created and sent (S208).
[0060]
Clicking “Yes” or “Not Applicable” in the Audit Item Evaluation column on screen 11 (S209), then clicking the “Audit Evaluation Report” button (corresponding to (A) in FIG. 5), the data is transmitted. , audit The system 100 receives the data, acquires the audit report data from the participant database based on the participant ID in S204 and the data transmitted by selecting “Selected Audit Year” in S206, and reports the audit evaluation. A document screen (screen 16) (see FIG. 18) is created and sent (S210). The underline of “Audit item” on the screen 16 indicates that the audit has not yet been completed. When the underline is clicked (S211), data is transmitted, audit The system 100 receives the data and sends an audit item screen (screen 13) (step S212). In the case of sending the audit item screen (screen 13), the subsequent flow proceeds to S403 in FIG.
[0061]
When the “Extract” button is clicked instead of clicking “Yes” or “Not applicable” on the screen 11 in S209 (S301) (corresponding to (A) in FIG. 5), data is transmitted, audit The system 100 receives the data, extracts the participating subject extraction subject table of the selected subject based on the data, and extracts it audit A record screen (screen 12) (see FIG. 13) is created and sent (S302). Clicking “No” on screen 12 (S303), the data is audit After being transmitted to the system 100, the process proceeds to S402 in FIG. FIG. 25 shows the screen 11 audit When “No” is clicked in the audit item evaluation column on the record screen (see FIG. 12), audit 6 is a sequence chart (corresponding to “flow 2B” in FIG. 5) illustrating a processing procedure of various types of information in an audit execution process of the system 100.
[0062]
When “No” is clicked in the audit item evaluation column on the screen 11 (S401), the data is transmitted, audit The system 100 receives the data and creates and sends an audit item screen (screen 13) (S402).
[0063]
When the “audit finding” button on the screen 13 is clicked (S403), the data is transmitted, audit The system 100 receives the data and sends an audit finding screen (S404). “Auditing findings” on screen 14, End When text data is entered in the field and the “Register” button is clicked (S405), the data is transmitted, audit The system 100 receives the data and sends out the audit finding print screen (see FIG. 16) on the screen 15 (S406). By clicking the “print” button on the screen 15, the form 1 (see FIG. 17) is printed (S407).
[0064]
FIG. 26 shows the above-described case where “select audit report” is selected on the menu selection screen (screen 2). audit 5 is a sequence chart (corresponding to “flow 3” in FIG. 4) for explaining various information processing procedures in the audit report processing of the system 100.
[0065]
When “Select audit report” on screen 2 is selected (S501), the data is transmitted, audit The system 100 receives the data and sends out a report browsing screen (see FIG. 20) on the screen 17 (S502). When the “List” button on the screen 17 is clicked (S503), the data is transmitted, audit The system 100 receives the data and sends a participant selection screen (see FIG. 20) on the screen 18 (S504). When the name of the participant on the screen 18 is clicked (S505), the data is transmitted, audit The system 100 receives the data, acquires the participation ID from the participation database based on the data, and re-sends the report viewing screen (see FIG. 20) on the screen 17 (S506).
[0066]
When the report to be viewed on the screen 17 is clicked (S507), the data is transmitted, audit The system 100 receives the data, records the data, and sends the target period setting screen (see FIG. 21) on the screen 19 (S508). Select the target period you want to view on the screen 19 and click the “Display” button (S509), the data is sent, audit The system 100 receives the data, creates a report browsing screen (form 1, 2 or 3) and sends it (S510). By clicking the “print” button on the screen of any one of the forms 1, 2, or 3, the screen for any one of the forms 1, 2, or 3 is printed (S511).
[0067]
FIG. 27 is a diagram showing an example of the table structure of various tables stored in the participating party and audit judgment database. These involved parties and the audit decision database are relational databases, and the upper part of each table shows the table name, and the lower part shows the items. As an example, tables of “check item result”, “participation destination”, and “office” are stored in the participation destination database. As an example, tables of “check items”, “audit items”, and “audit subjects” are stored in the audit judgment database. Accordingly, in each of these tables, for example, the table “office” and the table “participating party” are in a relationship of relationship by “office ID” as a key. As another example, the keys are “participant ID”, “subject ID”, and “audit item ID”.
[0068]
For example, as an example, the audit subject table has items such as subject ID, subject name, organization form, and business type, and the audit matter table includes audit matter ID, audit matter name, subject ID, audit point, audit requirement, audit Items such as item name and audit rank are provided, check item table includes items such as check item ID, check item name, audit item ID, and audit item name. It has items such as name, person in charge, office ID, organization form, industry, audit rank, subject candidate list, and check item result table has check item ID, participant ID, period, check item result , Findings, End Etc.
[0069]
As mentioned above, a subject is the smallest item to be audited and consists of approximately 200 subjects (for example, cash, retail deposits, checking accounts, notes receivable, accounts receivable, merchandise, products, raw materials, etc.). The subject name indicates the name of the subject.
[0070]
FIG. 28 shows an example of the table structure of the audit subject table. As described above, the audit subject table includes items such as “subject ID”, “subject name”, “organization form”, and “business type” as items. FIG. 28 is a diagram for explaining the relationship between the subject name, the organization form, and the business type, and the organizational form and business type in which the numerical value “1” is described corresponding to the subject name from the figure. Indicates that the subject is subject to audit. The numerical value “0” is described, and the organizational form and the business type indicate that the subject is not subject to audit.
[0071]
FIG. 29 is a diagram showing an example of a data structure stored in the subject candidate list of the participation destination table. When the audit plan is selected, “Bakery” is “limited company” as the organization form and “retail business” as the business type, and therefore, the numerical values of the limited company and retail business shown in FIG. 28 are both “1”. A subject ID is extracted, and the extracted data structure is an example of a data structure stored in a subject candidate list of a participating table. The number of subjects to be audited is 29 subjects. As can be seen from this example, it is understood why the number of subjects to be audited is significantly reduced.
[0072]
FIG. 30 is a diagram illustrating an example of a participation destination extraction table for the audit subject “cash”. This figure shows that the items in the participation destination extraction table include “time”, “audit point”, “audit requirement”, “audit item”, and the like. The hatched portion indicates rank 3 or higher, and in the case of “bakery”, the audit level is 2, so if the rank is “2” on the participation rank audit setting screen of screen 4, the shaded portion is Do not show.
[0073]
FIG. 31 is a diagram illustrating a participation subject extraction subject table of audit main points / requirements “accuracy / calculation rationality” of the audit subject “cash”. 30 shows that the audit items related to the audit item “cash” in FIG. 30 are further narrowed down by selecting “calculation rationality” from the selection section of the audit points / requirements on the tax audit record screen of the screen 11 described above. FIG. Accordingly, when “calculation rationality” is selected, the hatched portion is not displayed.
[0074]
FIG. 32 shows the best mode of the present invention. audit System 100 audit It is a functional block diagram explaining the processing means with which the server 300 is provided. The audit The system 100 audit As a function of the server 300, a participation destination information processing unit 301, an audit plan processing unit 302, an audit execution processing unit 303 and an audit report processing unit 304 are provided, and a database 400 is included. An audit decision database 402 is provided. The participation information transmitted from the customer terminal 200 via the information communication network audit When the system 100 receives the information, the participant information processing unit 301 of the system 100 stores the participant information transmitted from the customer terminal 200 in an audit database, and the audit plan processing unit 302 performs an audit based on the participant information. Audit item information for making an audit plan such as selection of subjects to be conducted and the amount of audit work is created and transmitted to the customer terminal 200. The audit execution processing unit 303 creates audit-related information, which is information on the contents of the result of the audit subject being evaluated by auditing, stored in the participating database, and sent to the customer terminal 200. The audit report processing means 304 creates print audit related information based on the audit related information and sends it to the customer terminal 200.
[0075]
Processing procedures (flow charts) processed by these means will be described with reference to FIGS.
[0076]
FIG. 33 is a flowchart processed by the participating information processing unit 301. The participant information setting screen (screen 3) is transmitted by the data transmitted by the selection of “select participant information” on the menu screen (screen 2) of the customer terminal 200 (S1). Store the data sent by entering the participant name as the participant information and selecting the organization form and industry in the candidate candidate list of the participant table in the participant database, and the participant rank audit setting screen (screen 4). Send out (S2), and send out the participating rank audit setting screen (screen 4). The data transmitted in the participation destination rank selection on the screen 4 is stored in the subject candidate list of the participation destination table in the participation destination database 401 (S3).
[0077]
FIG. 34 is a flowchart of the audit plan processing means 302 (corresponding to the flow 1 of FIG. 4 showing the flow of the screen of the customer terminal 200). The audit plan screen (screen 5) is sent out by the data transmitted by selecting “Select audit plan” on the menu screen (screen 2) (S11). The participation ID is acquired from the participation destination database based on the data transmitted in the selection of the participation destination name on the screen 5, and the audit rank selection screen (screen 6) is transmitted (S12). The presence / absence of the change in the participation destination rank is determined (S13). If there is no change, no processing is performed (S14). If there is a change, the audit rank is stored in the participation destination database (S15).
[0078]
Based on the acquired ID, each data of an organization form, a business type, and an audit rank is extracted from the participation destination database, and a participation destination extraction matrix is created (S16). Based on the selected subject category and subject data, a participant record set matrix related to the selected subject is created from the audit judgment database 402 (S17), and the extracted subject matrix is multiplied by the created extraction matrix. (S18), an extracted subject table is created based on the matrix and stored in the participating database 401 (S19), and an audit plan list screen (see FIG. 9) of screen 7 'is created based on the table. Then, it is sent to the customer terminal 200 (S20).
[0079]
This audit plan list screen includes the set number, subjects, audit points, audit requirements, audit rank, and audit items.
[0080]
The audit plan processing unit 302 generates a participation destination extraction matrix by multiplying the participation destination record set matrix by the extraction matrix, thereby creating a participation destination extraction table and sending an audit plan list screen based on the data of the table Therefore, by knowing in advance the selection of subjects to be audited and the amount of audit work, it is possible to make an audit plan for selecting subjects to be audited, the amount of audit work, etc. Since audit items that do not need to be audited depending on the type of industry are also subject to audit, by multiplying the extraction matrix, audit items that do not require auditing are automatically deleted and only necessary audit items are extracted. As a result, audit items can be greatly reduced compared to the prior art.
[0081]
FIG. 35 is a flowchart of the audit execution processing unit 303 (corresponding to the flow 2A of FIG. 5 showing the flow of the screen of the customer terminal 200).
[0082]
An audit execution screen (screen 8) is sent out by the data transmitted by selecting “select audit execution” on the menu screen (screen 2) (S21). A participant ID is acquired from the participant database based on the data transmitted in the selection of the participant name on the screen 8, and an audit date selection screen (screen 9) is sent (S22). Based on the data transmitted in the selection of the year and month to be audited, the data of the selected year and month are stored in the participating database, and the subject list screen (screen 10) is transmitted (S23).
[0083]
The extracted subject table is acquired from the participating database by the data transmitted by selecting the subject list on the screen 10, and the tax audit report screen (screen 11) is created and transmitted based on the data of the table. Process data is acquired by any process.
[0084]
If the “audit evaluation report” button on the screen 11 is clicked, the process proceeds to S25. If the “extract” button is clicked, the process proceeds to (1) S31. If the evaluation list is clicked “No”, the process proceeds to (2) S41. (S24). An audit evaluation report screen (screen 16) is transmitted by data transmitted by clicking the “audit evaluation report” button on the screen 11 (S25). The audit item screen (screen 13) is sent out by the data transmitted by clicking the underline of “audit item” on the screen 16 and (2) the process proceeds to S41.
[0085]
An audit item that is underlined in the audit item column of the audit evaluation report screen on the screen 16 indicates that the audit has not yet been completed. Of the screen 11 audit If the “audit evaluation report” button on the record screen is checked, the screen 16 is displayed, and the progress of the audit and the incomplete audit items are displayed instantaneously.
[0086]
FIG. 35 is a flowchart processed by the audit execution processing unit 303 (corresponding to the flow 2B of FIG. 5 showing the flow of the screen of the customer terminal 200).
[0087]
audit One of “select audit points / requirements” on the record screen (screen 11) is selected, and the audit points / requirements data transmitted by clicking the “extract” button is acquired (S31). It is determined whether or not the audit point / requirement data is 1 (S32). If YES, the participating subject extraction subject table of the selected subject is acquired from the participant database from the participant database, and the audit essential point is obtained from the extracted subject table. -Based on the requirement data “1” (computational rationality), extract the participating subject extracted subject table of elective subjects related to computational rationality and extract audit The record screen (screen 12) is sent out (S33) and the process proceeds to (2).
[0088]
If NO, it is determined whether or not the audit point / requirement data is 2 (S34). If YES, the participation subject extraction subject table of the selected subject is acquired from the participation subject database by the participation ID, and the relevant extraction is performed. Extracted the subject extraction subject table of selected subjects related to reality based on the audit point / requirement data “2” (existence) from the subject table audit The study screen (screen 12) is sent out (S35) and the process proceeds to (2). If NO, it is determined whether or not the audit point / requirement data is 3 (S36), the participating subject extracted subject table of the selected subject is acquired from the participant database by the participant ID, and the audit essential point is obtained from the extracted subject table. -Based on requirement data “3” (appropriateness), extract the participating subject extraction subject table of selected subjects related to appropriateness and extract audit The record screen (screen 12) is sent out (S37) and the process proceeds to (2).
[0089]
If NO, it is determined whether or not the audit point / requirement data is 4 (S38), the participating subject extraction subject table of the selected subject is obtained from the participant database by the participant ID, and the audit point is obtained from the extracted subject table. Extraction of screen 12 by extracting the participation subject extraction subject table of the selected subject relating to the displayability based on the requirement data “4” (displayability) audit A record screen (see FIG. 13) is sent out (S39) and the process proceeds to (2). If NO, go to (2). In the above example, the audit point / requirement data has been described with numerical values 1 to 4. However, since the audit point / requirement data is composed of 9 items as described above, 1 to 9 Numerical values are also included and are not limited to numerical values.
[0090]
FIG. 37 is a flowchart processed by the audit execution processing unit 303 (corresponding to the flow 2B of FIG. 5 showing the flow of the screen of the customer terminal 200).
[0091]
Extraction of screen 12 audit Record screen (see Fig. 13) (or screen 11 audit The audit item screen (refer to FIG. 14) of the screen 13 is transmitted by the data transmitted by clicking “No” on the record screen (refer to FIG. 12). Based on the data transmitted by clicking the “audit finding” on the screen 13, the audit finding screen (see the figure) on the screen 14 is transmitted (S42). By operating the click button on the audit findings screen, End A document is created in the list, the document data created by the data transmitted by clicking “Register” is stored in the participating database, and the audit findings print screen (see FIG. 16) of the screen 15 is sent (S43).
[0092]
The audit execution processing unit 303 has a function of acquiring the extracted subject table based on the subject to be audited and creating the audit related information based on the audit item evaluation information. Since the audit execution processing unit 303 further has a function of extracting information on the audit point / requirement data from the participation destination extraction table based on the audit point / requirement data. Even if the number of journal entries to be checked exceeds thousands, it is possible to significantly reduce the number of subjects to be audited, and the audit item screen with check items is sent out based on the “No” audit item evaluation information. Therefore, it is possible for the auditor to understand the details of the audit items in detail by reading the check items that clearly indicate the judgment criteria. Because, it became easier to be performed by the evaluation of the audit in the shallow assistants experienced.
[0093]
Furthermore, the extraction audit By clicking the “Audit Evaluation Report” button on the record screen, the audit evaluation report screen is generated and sent out based on the generated audit evaluation report data, and it is clearly understood that the audit items have not yet been evaluated. Therefore, no audit omission occurs.
[0094]
FIG. 38 is a flowchart processed by the audit report processing means 304 (corresponding to the flow 3 of FIG. 4 showing the flow of the screen of the customer terminal 200). The report browsing screen (see FIG. 20) on the screen 17 is sent out by the data transmitted by selecting “Select audit report” on the menu screen on the screen 2 (S51). When the “list” button on the screen 17 is clicked, the participant selection screen (see FIG. 20) on the screen 18 is sent out (S52). The report browsing screen on the screen 17 is retransmitted by the data transmitted by clicking the “participant name” on the screen 18 (S53).
[0095]
The target period setting screen (see FIG. 21) of the screen 19 is sent out by the data transmitted by checking the “report” on the screen 17 (step S54). A target period to be browsed on the screen 19 is selected, and a report viewing screen (form 1, 2 or 3) is created and transmitted by data transmitted by clicking “display” (S55).
[0096]
Form 1 (see Fig. 17) shows the memorandum of audit findings. As the audit item for the subject name "Cash", "accounting for cash surplus or deficiency with excessive or insufficient cash is appropriate" The auditor evaluated the audit item as “No”, so look at the audit item screen (see FIG. 14) on the screen 13 displayed next, and see “Abnormal or Cash” shown in the check item on the screen. With the clear criteria of “unknown money (exceeding 10,000 yen)”, it became possible to select “No” as the evaluation of the audit very easily.
[0097]
Form 2 (see Figure 19) is audit This report shows the appropriateness, rationality of calculation, evidence, verifiability, and audit items for auditing the subject name “cash”.
[0098]
Form 3 (see drawing 22) shows the audit evaluation report, and the evaluation was “No” based on the clear criteria shown in the check items on the audit item screen (see FIG. 14) on screen 13. Therefore, “incomplete” is indicated in the evaluation column as the audit result of the audit item of the subject name “cash”.
[0099]
Based on the audit related information from the customer terminal 200 in the audit execution processing unit 303, the audit report processing unit 304 automatically sends the forms 1 to 3 which are audit related information for printing to the customer terminal 200. Previously it was impossible to create the above form because the criteria for audit were not clear, but because the criteria for determination became clear and the results of the evaluation were automatically created and displayed, It became possible to increase the transparency of audit results.
[0100]
In order to explain the best mode, the screen 11 audit In the selection of audit points / requirements on the record screen, an example of selecting from four items of calculation rationality, reality, appropriateness and displayability is shown as an example, but of course it is not limited to this it is obvious.
[0101]
In addition, the audit decision database 402 is audit Although the example used as the storage unit of the server 300 has been shown, the present invention is not limited to this, and it is obvious that an audit judgment database server that manages the audit judgment database 402 may be used.
[0102]
[Brief description of the drawings]
FIG. 1 is a diagram showing the relationship between audit objectives and points / requirements of commercial law, tax law and corporate accounting.
FIG. 2 is a diagram illustrating a relationship between audit points and audit requirements.
FIG. 3 of the present invention audit 1 is an overall configuration diagram of a system.
4 is a diagram showing a flow of a screen displayed on a display screen of a customer terminal 200. FIG.
FIG. 5 is a diagram showing a flow of a screen displayed on a display screen of a customer terminal 200.
6 is a diagram showing a login screen of screen 1 and a menu screen of screen 2. FIG.
7 is a diagram showing a participant information screen on screen 3 and a participant rank audit setting screen on screen 4. FIG.
8 is a diagram showing an audit plan screen on screen 5 and a participant audit rank setting screen on screen 6. FIG.
FIG. 9 is a diagram showing an audit plan list screen of a screen 7 ′.
10 is a diagram showing a subject selection screen on screen 7 and an audit execution screen on screen 8. FIG.
11 shows an audit date selection screen on screen 9 and a subject selection list screen on screen 10. FIG.
FIG. 12: Screen 11 audit It is the figure which showed the paperwork screen.
FIG. 13: Extraction of screen 12 audit It is the figure which showed the paperwork screen.
14 is a diagram showing an audit item screen on screen 13. FIG.
FIG. 15 is a diagram showing an audit finding screen on screen 14;
FIG. 16 is a diagram showing an audit finding print screen of screen 15;
FIG. 17 is a diagram showing an audit finding screen of a form 1;
18 is a diagram showing an audit evaluation report screen on screen 16. FIG.
FIG. 19: Form 2 audit It is the figure which showed the evaluation report screen.
20 is a diagram showing a report browsing screen on screen 17 and a participant browsing screen on screen 18. FIG.
FIG. 21 is a diagram showing a target period setting screen on screen 19;
FIG. 22 is a diagram showing an audit evaluation report screen of a form 3;
FIG. 23 is a diagram showing a sequence chart (corresponding to “flow 1” in FIG. 4) for explaining processing procedures of various types of information.
24 is a diagram showing a sequence chart (corresponding to “flow 2A” and “flow 2C” in FIG. 5) for explaining a processing procedure of various types of information.
FIG. 25 is a diagram showing a sequence chart (corresponding to “flow 2B” in FIG. 5) for explaining processing procedures of various types of information.
26 is a diagram showing a sequence chart (corresponding to “flow 3” in FIG. 4) for explaining a processing procedure of various types of information.
FIG. 27 is a diagram illustrating an example of a structure of various tables stored in a participating party and an audit determination database.
FIG. 28 is a diagram showing an example of a table structure of an audit subject table.
FIG. 29 is a diagram illustrating an example of a data structure stored in a subject candidate list of a participation destination table.
FIG. 30 is a diagram illustrating an example of a participation destination extraction table for an audit subject “cash”;
FIG. 31 is a diagram showing that audit items are further narrowed down by selecting “computational rationality” from among the audit points and requirements on the screen 11;
FIG. 32 audit System 100 audit It is a functional block diagram explaining the processing means with which the server 300 is provided.
33 is a flowchart of the participating information processing unit 301. FIG.
34 is a flowchart of the audit plan processing means 302. FIG.
35 is a flowchart of the audit execution processing unit 303. FIG.
36 is a flowchart of the audit execution processing unit 303. FIG.
37 is a flowchart of the audit execution processing unit 303. FIG.
38 is a flowchart of the audit report processing means 304. FIG.

Claims (2)

In the audit system,
From a relational database, for each subject to be audited, a plurality of classification information that classifies the subject corresponding to the purpose of the audit and a set of audit items that are the audit judgment criteria of the subject, each of which indicates information on the parties involved a participating destination information, Ownership of each participating destination by obtaining in associate with the plurality of participating destination information relevant subjects, each consisting of Industry and auditing rank, for each of the subjects was the acquisition, classification information Create a record set data group that arranges multiple sets of audit items and participating party information,
From the relational database, for each subject, a non-zero value is associated with the participant information corresponding to the participant information of the participant to be audited of the audit system among the plurality of participant information. , A participant extraction data group in which participant information associated with 0 is associated with the non-applicable participant information is created,
For each subject, a set of classification information and audit items related to participant information associated with a non-zero value in the participant extraction data group is extracted from the record set data group, and for each subject, the subject An audit plan processing means for creating an extracted subject data group in which pairs of extracted classification information and audit items are arranged;
In a set of classification information and audit items for each subject in the extracted subject data group, an audit execution processing means for displaying the audit items paired with the classification information on the display unit as an audit judgment standard for the subject,
The audit execution processing means further displays a plurality of judgment items related to the plurality of classification information on the display unit, and is displayed on the display unit according to one selection input of the plurality of judgment items. An audit system characterized in that, of the audit items that are paired with the classification information, the display is changed so as to display only the audit items related to the selected and entered judgment items. An audit system connected to customer terminals via an information communication network
From a relational database, for each subject to be audited, a plurality of classification information that classifies the subject corresponding to the purpose of the audit and a set of audit items that are the audit judgment criteria of the subject, each of which indicates information on the parties involved a participating destination information, Ownership of each participating destination by obtaining in associate with the plurality of participating destination information relevant subjects, each consisting of Industry and auditing rank, for each of the subjects was the acquisition, classification information Create a record set data group that arranges multiple sets of audit items and participating party information,
From the relational database, for each subject, a non-zero value is associated with the participant information corresponding to the participant information of the participant to be audited of the audit system among the plurality of participant information. , A participant extraction data group in which participant information associated with 0 is associated with the non-applicable participant information is created,
For each subject, a set of classification information and audit items corresponding to the participant information associated with a non-zero value in the participant extraction data group is extracted from the record set data group, and for each subject, An audit plan processing means for creating an extracted subject data group in which pairs of extracted classification information and audit items are arranged;
Audit execution processing means for displaying, in a set of classification information and audit items for each subject in the extracted subject data group, an audit matter paired with the classification information as an audit judgment standard for the subject on a display. A plurality of judgment items related to the plurality of classification information are further displayed on the display unit, and in combination with the classification information displayed on the display unit according to one selection input of the plurality of judgment items The audit execution processing means for changing the display to display only the audit items related to the selected and entered judgment items,
Program to function as.

Images