JP5082370B2 - Internal audit control support system, control server used in the system, internal audit control support method, internal audit control support program - Google Patents

Description

  The present invention relates to an internal audit control support system, a control server used in the system, an internal audit control support method, and an internal audit control support program. More specifically, the present invention relates to an internal audit control for important business transactions in a business activity transaction. A control terminal for performing audit, a core business server in which the core business system of the company is operating, and a control server in which audit control information related to the internal audit control is registered are connected via a communication network. Thus, when the accounting data of the core business system is an audit target, the relevant audit control information is transmitted to the control terminal.

  In today's corporate financial reports, the internal controls function effectively and there is a need to demonstrate the absence of internal control deviations. In this demonstration, it is more important to prove that there is no deviation from internal control as a result of the effective implementation of internal control, rather than demonstrating the existence of an internal control system that has an excellent prevention effect. The verification activities are considered to be internal audit activities.

  As conventional techniques of the audit support system, those described in the following Patent Document 1 and Patent Document 2 are disclosed. First, “Financial accounting processing system with audit support function, financial accounting processing method, financial accounting processing apparatus and program” described in Patent Document 1 audits financial accounting information processed by a user on a user side computer. By connecting the server computer via the communication network, the information obtained from the user is compared with the audit check items for determining the abnormality of the information, and the financial to be noted from the result of the comparison process The accounting information can be extracted.

The “audit support system, method, and program” described in Patent Document 2 acquires the audit plan, registers the audit information, and examines the audited terminal that responds to the audit side's questions, and the audit results and audit information. By connecting the approver terminal that approves and the audit server that manages the audit plan, checklist, audit information, and audit results via a communication network, it is possible to eliminate the need for interviews with related parties. ing.
JP 2003-186987 A JP 2002-373245 A

However, although there are audit support systems themselves such as Patent Document 1 and Patent Document 2 described above, a technology for detecting a business transaction risk from accounting data and monitoring and controlling the transaction is described in detail. Register the target accounting data, information about the risk for the accounting data, and information about the internal control corresponding to the risk (control information), and collate the accounting data that occurs daily with information about the risk. However, there is no technology for extracting and monitoring the accounting data to be audited from the accounting data, and controlling based on the control information on the transaction business corresponding to the accounting data.
The present invention has been made in view of the above-described circumstances, and an internal audit control support system capable of solving the above-described problems, a control server used in the system, an internal audit control support method, and an internal audit control. The purpose is to provide support programs.

In order to solve the above-mentioned problem , according to one aspect, the internal audit control support system disclosed in the present application includes a control terminal for controlling internal audit of the important transaction business in a business activity transaction, and the company The core business server that operates the core business system of the system , and holds the transaction data including transaction data corresponding to the transaction data corresponding to the transaction data and the transaction data corresponding to the accounting data And by connecting the control server connected through the communication network with the transaction terminal for performing the transaction business, the audit control information related to the control of the internal audit is registered, If previous Kikai meter data audited, there in internal audit control support system for transmitting said audit control information corresponding to the control terminal The control server, the accepts input of accounting data, a determination unit configured to determine whether the the journal pattern accounting data which is the inspection target based on the associative meter data and the audit control information, wherein When the determination result by the determination means is the audit target, a list of alert information indicating that the accounting data to be audited has occurred is displayed on the control terminal, and any of the alert information from the list is displayed. Based on the received alert information, the transaction details data corresponding to the accounting data corresponding to the alert information and the prevention or prevention of the risk corresponding to the risk information related to the risk associated with the overall business operation of the company Control information display means for displaying control information related to measures on the control terminal, and the received alert Response request for requesting a reply with oath to the transaction details data, the control information, and the control information to the transaction terminal to which the issuing person included in the transaction details data corresponding to the accounting data corresponding to the information belongs Answer request means for sending information, and answer means for accepting input of answer information with an oath from the transaction terminal, registering the answer information with an oath in the audit control information, and sending it to the control terminal and wherein the obtaining Bei and.

According to the present invention, the following effects (1) to (4) can be obtained.
(1) With respect to important transactions, occurrence of important transactions can be monitored by registering risk classifications and ranges of recorded amounts for each process, sub-process, and journal pattern.
(2) When accounting data for important transactions occurs, the generation process and the person in charge of the transaction can be limited by the transaction details data.
(3) By communicating the details of the control corresponding to the risk classification to the person in charge of the transaction, the person in charge of the transaction is controlled for the important transaction, and an answer with an oath is received. It is also possible to save the evaluation of the control side.
(4) While repeating these internal control activities for monitoring, control, response, and evaluation, and by accumulating operation log information for the control terminals and transaction terminals, the history of internal audit activities is clarified. It can be demonstrated that there is no control deviation.

Embodiments of the present invention will be described below with reference to the drawings.
Embodiment 1
As shown in FIG. 1, the internal audit control support system of this example includes a control terminal 1, a transaction terminal 2, a core business server 5, these control terminal 1, a transaction terminal 2, a core business server 5, and the Internet ( And a control server 3 connected via a communication network 6).

  The control terminal 1 is an information processing apparatus such as a personal computer for controlling internal audits of business transactions installed in the internal control department of a company, and browsing software for browsing web pages stored in the control server 3 Etc. are registered.

  The transaction terminal 2 is an information processing apparatus such as a personal computer for performing transaction operations installed in each department of the company controlled by the internal control department, and browsing software and the like are registered in the same manner as the control terminal 1.

  The control server 3 is an information processing apparatus such as a Web server installed by an ASP (Application Service Provider) operator of the internal audit control support system, and includes an audit control database 30 (audit control information), various application programs 40, and the like. Yes.

  As shown in FIG. 1, the audit control database 30 includes information such as audit target journal information 31, risk information 32, control information 33, and response information 34. Each will be described below with reference to FIG.

In the audit target journal information 31, information such as the range of the recorded amount and the degree of influence is registered for each of processes 1 to n, sub-processes 1 to n, and journal patterns 1 to n.
The process is information indicating the business function structure of a company, and realizes a “business value-added chain” referred to in business studies. For example, information such as research and development, raw material procurement, manufacturing, sales, and shipping in the business A is coded and set.
The sub-process is information that further refines the process. For example, when the process is shipping, it is possible to receive a shipment request, assign a shipping flight, set up shipping shipments, picking, shipping packaging, complete shipping, collect receipts, Information such as receipt verification, receipt storage, and issue completion report is coded and set.
The journal entry “journal” is a method of transaction recording in double-entry bookkeeping accounting, which is divided into debits and credits and filled in with a name called “account”, which indicates the type of property that has increased or decreased, The money amount and the date on which it is executed are associated with each other and recorded and shown in the book. “Journal pattern” refers to the account items that are entered separately in debit and credit in double-entry bookkeeping accounting, that is, the increase or decrease in assets related to business, and the combination of accounts when paying particular attention to the causes and results The journal pattern to be audited is set as a simple journal pattern in which the counterpart account has a one-to-one correspondence. In the case of a composite journal pattern, it is converted into a simple journal pattern and set in advance.
The degree of influence is the degree of influence that the range of the recorded amount in the process, sub-process, and journal pattern has on the overall business operation of the company, classified into severe level, medium level, mild level, etc., coded and set Has been. FIG. 4 shows an example of the screen for the range of the recorded amount.

In the risk information 32, information such as risk classifications 1 to n, the degree of influence thereof, and supplementary explanation of the risk classification is registered for each of the processes 1 to n, the sub processes 1 to n, and the journal patterns 1 to n.
Risk classification is a risk associated with the transaction of journal patterns in a process sub-process, and is classified into multiple risks. For example, errors occur due to the high level of expertise or complexity of the business. Risk, risk that rebate conditions are high due to high rebate conditions, risk related to contracts and procedures such as inability to collect receivables, risk that actuality of transaction is impaired (illegal transaction is performed), and processing comprehensiveness is impaired Information that risks compromising the reliability of financial information, such as the risk of being leaked (processing omissions) and the risk of errors in the evaluation method of processing (causing calculation errors), are coded and set.
The degree of influence is the degree of influence that the risk set in the risk classification in the process, sub-process, and journal entry pattern has on the overall business operation of the company, and is classified into severe level, medium level, mild level, etc. Has been set.

In the control information 33, information such as control contents is registered for each process 1 to n, sub-process 1 to n, journal entry pattern 1 to n, and risk classification 1 to n.
The control content includes prevention and preventive measures against risks set in the risk classification.

In the reply information 34, information such as the department name of the person in charge, the name of the person in charge, the contents of the control from the internal control department, and the contents of the reply of each department of the company that deals with the control contents are registered.
In addition, although not shown in the audit control database 30, operation log information for registering operation logs such as the control terminal 1 and the transaction terminal 2 is registered. The operation log information includes an operation date, an operation date, and the like. Information such as the time range, the name of the operation terminal, the name of the person in charge of the operation, the name of the application program, and the accounting slip number to be audited is set.

As described above, the journal entry pattern 31, the risk information 32, the risk pattern (risk), the processes 1 to n, the sub-processes 1 to n (business process), and the control content (control) are associated with each other. In addition, by constructing the audit control database 30 including the control information 33, the following effects (1) to (3) can be obtained.
(1) The inherent risk included in the transaction can be grasped from the journal entry pattern (combination of account items) of double entry bookkeeping.
(2) The type of this journal pattern (combination of account items), the number of cases for each type, and the amount of money can represent risk trends.
(3) Understanding these for each company, for each business process, and for each department shows the structure of corporate risk and can be used to control internal audits of business transactions.

The core business server 5 is a system for a basic business that is in operation, such as a corporate accounting system or a sales system, in which daily data such as accounting data 51 and transaction details data 52 are registered.
The accounting data 51 includes information including processes, sub-processes, journal patterns, booked amounts, determined categories, accounting slip numbers, transaction slip numbers, and the like.
The transaction details data 52 includes information such as processes, sub-processes, issuer identifiers, and transaction slip numbers.
This issuance manager identifier is used to specify the transaction terminal 2 used in addition to the person in charge, the affiliation of the person in charge, the name, and the like.

  The various application programs 40 include application programs such as a determination program 41, an alert information notification program 42, a transaction details data display program 43, an internal control confirmation issuance / approval request program 44, and an internal control confirmation reply input program 45. Yes.

  The determination program 41 receives the input of the accounting data 51 from the core business server 5 and determines whether the recorded amount of the journal pattern of the received accounting data is within the range of the recorded amount of the audit target journal information 31. It is a program to do.

  The alert information notification program 42 is a program for displaying on the control terminal 1 alert information indicating that the accounting data 51 to be audited has been generated when the determination result in the determination program 41 is within the range of the recorded amount.

  The transaction detail data display program 43 is a program for displaying the transaction detail data 52 registered in the core business server 5 corresponding to the accounting data 51 on the control terminal 1 or the transaction terminal 2.

  When the alert information notification program 42 displays the alert information, the internal control confirmation issuance / approval request program 44 displays a list of the alert information on the control terminal 1 and selects any alert information from the list. The transaction details data 52 and the control information 33 are displayed on the control terminal 1 on the basis of the alert information for which the selection has been accepted, and an internal control confirmation is issued to the corresponding transaction terminal 2 and the person in charge The transaction details data 52 and the control information 33 are displayed on the transaction terminal 2 to which the issuing person in charge belongs, and a response to the control information is requested.

  The internal control confirmation note reply input program 45 is a program that accepts input of reply information from the transaction terminal 2 and transmits the reply information accepted to the control terminal 1.

Next, the operation of the internal audit control support system will be described in detail with reference to FIG.
First, the determination program 41 receives selection of the audit target transaction display button from the control terminal 1, accesses the core business server 5, and stores all the accounting data 51 in which the determined category is other than “2”. It is acquired for the target (step S1), and it is determined whether or not the recorded amount of the journal pattern is within the range of the recorded amount of the audit target journal information 31 (determination means: step S2).
Further, when the selection of the audit target transaction display button is received, the operation log information is registered in the audit control database 30.
This determined classification is a classification for excluding the accounting data 51 that has been determined once from the accounting data 51.

  Next, the alert information notification program 42 displays alert information listing the accounting data 51 on the control terminal 1 when the recorded amount of the journal pattern is within the range of the recorded amount of the audited journal information 31 (alert). Information notification means: Step S3). An example of the display screen is shown in FIG. Further, “1” is set in the determined classification of the accounting data 51 and updated. If the recorded amount of the journal pattern is not within the range of the recorded amount of the audit target journal information 31, “2” is set in the determined classification of the accounting data 51 and updated. When “2” is set in this determined category, it is processed as the accounting data 51 that is not determined by the determination program 41 from the next time.

  Next, the transaction details data display program 43 accepts the selection of arbitrary alert information from the control terminal 1 from the displayed list of alert information, accesses the core business server 5 and receives the alert information. The corresponding transaction details data 52 is acquired based on the transaction slip number set in the transaction data and displayed on the control terminal 1 (step S4). An example of the display screen is shown in FIG.

Next, the internal control confirmation issuance / approval request program 44 accepts the selection of the approval request button for the internal control confirmation from the control terminal 1, and the transaction details data display program 43 accepts the selection of any alert information. All relevant risk information 32 is acquired based on the process, sub-process, and journal pattern set in the accounting data 51. Further, all corresponding control information 33 is acquired based on the process, sub-process, journal pattern, and risk classification of the acquired risk information 32. The transaction details data 52 acquired by the transaction details data display program 43 and the control information 33 are displayed on the control terminal 1 (control information display means: step S5). An example of the display screen is shown in FIG. In addition, an e-mail including a homepage address for displaying the transaction details data 52 and the control information 33 is transmitted to the transaction terminal 2 corresponding to the acquired transaction details data (answer request means: step S6). Examples of display screens in that case are shown in FIGS.
In addition, the operation log information is registered in the audit control database 30 when the electronic mail is transmitted to the transaction terminal 2.

Next, the internal control confirmation response reply input program 45 receives an e-mail from the control terminal 1, accepts an input of a homepage address added to the e-mail, and receives corresponding transaction details data 52 and control information 33. Is displayed on the transaction terminal 2 (step S7). Also, selection of the response input button of the internal control confirmation from the transaction terminal 2 is accepted, input of response information with a swear from the transaction terminal 2 is accepted, and the response information 34 is registered in the audit control database 30 (response) Means: Step S8). An e-mail indicating that the reply information 34 has been input is transmitted to the control terminal 1 (step S9). Examples of display screens in that case are shown in FIGS.
In addition, the operation log information is registered in the audit control database 30 when the electronic mail is transmitted to the control terminal 1.

Thus, according to Embodiment 1 of the present invention, the person in charge of the internal control department can obtain the following effects (1) to (4).
(1) For important transactions, the risk classification and the range of the recorded amount are registered in the risk information 32 in advance for each process, sub-process, and journal pattern, so that the alert information listing the accounting data 51 is stored in the control terminal 1 You can display and monitor the occurrence of important transactions.
(2) When accounting data for an important transaction is generated, the corresponding transaction details data 52 is displayed on the control terminal 1 based on the transaction slip number set in the accounting data. You can limit the processes and their traders.
(3) Transaction details data 52 and control information 33 are displayed on the control terminal 1 on the person in charge of the transaction, and the contents of the control corresponding to the risk classification are communicated to the person in charge of the transaction. The person in charge can be controlled, and the answer information 34 with the swearing input from the transaction terminal 2 can be received and stored.
(4) By repeating these internal control activities such as monitoring, control, and response, and accumulating operation log information of the control terminal 1 and transaction terminal 2, the history of internal audit activities is clarified, and control deviations It can be demonstrated that it does not exist.

Embodiment 2
Next, an internal audit control support system that is Embodiment 2 of the present invention will be described.
The second embodiment is greatly different from the first embodiment in the following points (1) to (3), and the configuration thereof is shown in FIG. Will not be described.
(1) In contrast to the first embodiment in which the accounting data 51 is sequentially acquired (one or several) from the core business server 5 and immediately processed, the second embodiment has a fixed period (one month or The accumulated accounting data 51 is acquired and processed in a batch.
(2) In the second embodiment, the audit data created by integrating the accounting data 51 determined to be an audit target, the audit target journal information 31 and the risk information 32 related to the accounting data 51. Target journal / risk information (not shown) is newly added to the control server 3.
The auditing journal / risk information includes accounting data 51 determined to be auditing, auditing journal information 31 associated with information included in the accounting data, risk information 32, control information 33, and transaction details data. 52 is integrated information.
In addition, evaluation information 35 is newly added to the audit control database 30, and the evaluation information 35 is associated with the response information 34.
(3) In the second embodiment, an internal control confirmation reply evaluation input program 46 that accepts data input of the evaluation information 35 from the control terminal 1 is newly added as an application program.

The operation of the internal audit control support system of the second embodiment will be described below with reference to the flowchart of FIG.
First, the determination program 41 accesses the core business server 5 when a pre-scheduled date and time arrives, and acquires all the accounting data 51 in which a determination category other than “2” is set (step B1). Then, it is determined whether or not the recorded amount of the journal pattern is within the range of the recorded amount of the audit target journal information 31, and the corresponding risk information of the journal pattern is acquired (determination means: step B2). If the judgment result is not auditable. Next accounting data is acquired (step B3).
In addition, when the determination program 41 is executed, the operation log information is registered in the audit control database 30. In the operation log information, information such as a program automatic start date, a program automatic start time, a control server name, an application program name, and an audit slip accounting slip number is set.
This determined classification is a classification for excluding the accounting data 51 that has been determined once from the accounting data 51.

  Next, based on the accounting data 51 whose determination result is the audit target, and the process, sub-process, and journal pattern of the accounting data 51, the corresponding audit journal information 31 and risk information 32 are acquired, and these information are obtained. Are integrated into audit target journal / risk information 35 and registered in the control server 3 (step B4).

  Further, based on the process, sub-process, journal pattern, and risk classification when the risk information 32 is acquired, the transaction details data corresponding to the control information of the control information and the transaction slip number of the accounting data 51 are obtained. 52 is acquired, and the information included in the transaction details data 52 is added to the auditing journal / risk information 35 (step B5).

  Next, the alert information notification program 42 receives selection of the audit target transaction display button from the control terminal 1 (step B6), acquires audit target journal / risk information (step B7), and receives the audit target journal / risk. Alert information listing the accounting data 51 of information is displayed on the control terminal 1 (alert information notification means: step B8). An example of the display screen is shown in FIG. Further, “1” is set in the determined classification of the accounting data 51 and updated. If the recorded amount of the journal pattern is not within the range of the recorded amount of the audit target journal information 31, “2” is set in the determined classification of the accounting data 51 and updated. When “2” is set in this determined category, it is processed as the accounting data 51 that is not determined by the determination program 41 from the next time.

  Next, the transaction details data display program 43 accepts the selection of any alert information from the control terminal 1 from the displayed list of alert information, acquires the applicable audit journal / risk information, The transaction details data 52 is displayed on the control terminal 1 (step B9). An example of the display screen is shown in FIG.

Next, the internal control confirmation issuance / approval request program 44 accepts the selection of the approval request button for the internal control confirmation from the control terminal 1, and sends the control information 33 of the acquired audit target journal / risk information to the control terminal 1. (Control information display means: Step B10). An example of the display screen is shown in FIG. In addition, an e-mail including a homepage address for displaying the transaction details data 52 and the control information 33 is transmitted to the transaction terminal 2 corresponding to the acquired transaction details data (answer request means: step B11). Examples of display screens in that case are shown in FIGS.
In addition, the operation log information is registered in the audit control database 30 when the electronic mail is transmitted to the transaction terminal 2.

Next, the internal control confirmation response reply input program 45 receives an e-mail from the control terminal 1, accepts an input of a homepage address added to the e-mail, and receives corresponding transaction details data 52 and control information 33. Is displayed on transaction terminal 2 (step B12). Also, selection of the response input button of the internal control confirmation from the transaction terminal 2 is accepted, input of response information with a swear from the transaction terminal 2 is accepted, and the response information 34 is registered in the audit control database 30 (response) Means: Step B13). An e-mail indicating that the reply information 34 has been input is transmitted to the control terminal 1 (step B14). Examples of display screens in that case are shown in FIGS.
In addition, the operation log information is registered in the audit control database 30 when the electronic mail is transmitted to the control terminal 1.

  Next, the internal control confirmation reply evaluation input program 46 receives the selection of the internal control confirmation evaluation input instruction button from the control terminal 1, and the control information transmitted from the audit control database 30 to the transaction terminal 2 in the past. 33 and the response information 34 to the control information 33 are extracted, the response information (internal control confirmation) is displayed on the control terminal 1, the input of the evaluation information 35 from the control terminal 1 is accepted, and the evaluation information 35 is In addition to registering it in the audit control database 30 in association with the displayed answer information, the operation log information is also registered (step B15). An example of the display screen in that case is shown in FIG.

  In the first embodiment, by sequentially acquiring the accounting data 51 from the core business server 5, it is obtained at a time close to the occurrence, so that the time is not missed. In contrast, in the second embodiment, By acquiring the accounting data 51 accumulated as a period occurrence, it is possible to grasp the interrelationship between the accounting data 51, the period dynamic change of the accounting data 51, and the like.

The embodiments of the present invention have been described in detail with reference to the drawings. However, the specific configuration is not limited to these embodiments, and the design can be changed without departing from the scope of the present invention. Is included in the present invention.
For example, in the above-described first embodiment, the audit control information (audit control database 30) is an example composed of four types of information including audit target journal information 31, risk information 32, control information 33, and response information 34. In the second embodiment, the audit control information (audit control database 30) is composed of five types of information including audit target journal information 31, risk information 32, control information 33, response information 34, and evaluation information 35. Although shown, it is also possible to design integrated or divided information using arbitrary information included in each of these pieces of information, and to build the audit control database 30 based on the designed information.

As another embodiment, in the journalizing pattern of the accounting data 51 created by the accounting system of the core business server 5, the counter account is obvious in addition to the simple journal (transaction contents) corresponding to the counter account one-to-one. In the case where a journal pattern of multiple detail lines (composite journal pattern) is included, a disassembly process such as the following (1) to (5) may be added.
(1) A specific account item in which a composite journal pattern occurs is registered in advance in the specific account item information.
(2) Next, it is determined whether or not a specific account item is set in the journal pattern of a plurality of details of the accounting data 51. When the specific account item is not set, normal processing is performed as simple journal entries (transaction details).
(3) If a specific account item has been set, add a line item other than the specific account item in the credit line or debit line to the counter line of the counter account with a negative amount. Delete the detail line before adding. That is, it moves to the details line of the counter account with a negative amount.
(4) Next, for the detail lines other than the specific account item at the destination after the movement in (3), the same amount as the specific account item is added to each detail line with respect to the detail line of the counterpart account. Add the set offset account.
(5) Next, for a detail line in which a minus amount is set, both the credit details and the debit details are exchanged to obtain a plus amount.
The above-described decomposition process from the combined journal pattern (1) to (5) to the simple journal pattern is added, and the determination data 41 is used to determine whether or not the accounting data 51 after the decomposition process is an audit target. It may be. This makes it possible to reliably monitor and control important transactions.

  As another embodiment, as an ASP provider that provides the user with an internal audit control support system, a template for risk information 32 and control information 33 is prepared as a setup support tool at the time of initial introduction. The journal information pattern actually used is extracted from the accounting data 51 of the data, and the risk information 32 and the control information 33 used after the introduction are referenced by referring to the model risk information 32 and the control information 33 for the journal pattern. May be set up. Thereby, the setup man-hour on the user side can be greatly reduced.

It is a conceptual diagram which shows the structure of the internal audit control support system which is Embodiment 1 of this invention. It is an item relation figure between each information of the system. It is a flowchart which shows operation | movement of the system. It is the example of a screen which set the range of the amount of money used by the system. It is an example of a screen displaying a list of alert information used in the system. It is the example of a screen which displayed the transaction details data used with the system. It is an example of a screen displaying control information used in the system. It is an example of a screen for issuing an internal control confirmation used in the system. It is an example of an e-mail screen used in the system. It is an example of an answer input screen used in the system. It is an example of a screen for answer approval used in the system. It is a conceptual diagram which shows the structure of the internal audit control assistance system which is Embodiment 2 of this invention. It is a flowchart which shows operation | movement of the system. It is an example of an answer evaluation input screen used in the system.

Explanation of symbols

DESCRIPTION OF SYMBOLS 1 Control terminal 2 Transaction terminal 3 Control server 30 Audit control database 31 Journal information subject to audit 32 Risk information 33 Control information 34 Reply information 40 Various application programs 41 Judgment program 42 Alert information notification program 43 Transaction details data display program 44 Internal control confirmation document Issuance / Approval Request Program 45 Internal Control Confirmation Reply Input Program 5 Core Business Server 51 Accounting Data 52 Transaction Details Data 6 Internet

Claims (17)

In business activity transactions, the control terminal for controlling internal audits of the important transaction business, the core business system of the company, and the accounting data of the core business system and transactions corresponding to the accounting data Transactions for performing the transaction business in which the core business server that holds the transaction detail data including the transaction data including the issuer identifier of the transaction detail data and the audit control information related to the control of the internal audit are registered. Internal audit that transmits the audit control information to the control terminal when the accounting data is an audit target by connecting the terminal and the control server connected via the communication network via the communication network. A control support system,
The control server is
Determining means for accepting input of the accounting data and determining whether a journalizing pattern of the accounting data is the audit target based on the accounting data and the audit control information;
When the determination result by the determination means is the audit target, a list of alert information indicating that the accounting data to be audited has occurred is displayed on the control terminal, and any alert information from the list Based on the received alert information, the transaction details data corresponding to the accounting data corresponding to the alert information, and the prevention of the risk corresponding to the risk information related to the risk associated with the overall business operation of the company or Control information display means for displaying control information related to preventive measures on the control terminal;
The transaction details data, the control information, and a response with an oath to the control information to the transaction terminal to which the issuing person included in the transaction details data corresponding to the accounting data corresponding to the received alert information belongs Answer request means for sending answer request information for requesting,
An internal audit characterized by comprising: response means for accepting input of swearing response information from the transaction terminal, registering the swearing response information in the audit control information, and transmitting to the control terminal Control support system. The accounting data includes a process in the business function structure of the company, a sub-process that refines the process, and a journal pattern.
The audit control information includes audit target journal information including a range of the recording amount for each journal pattern of the process, the sub-process, and the audit target,
2. The internal audit control support according to claim 1, wherein the determination unit includes a determination function for determining whether or not a recording amount of the journal pattern is within a range of the recording amount of the audit target journal information. system. The risk information includes a risk classification in which the risk is classified for each of the process, the sub-process, and the journal pattern,
The control information includes control contents for performing the prevention or the preventive measures for each risk classification,
The control information display means displays, on the control terminal, a list of alert information indicating that the accounting data to be audited has been generated, when the judgment result by the judgment means is the audit target, The risk information having a set of the process, the sub-process, and the journal pattern included in the accounting data corresponding to the alert information is received based on the received alert information. claim 2 of the risk classification acquired included, displays and controls content for performing the prevention or the precautions included in the control information including the acquired risk classification, and said transaction details data to the control terminal Internal audit control support system described in 1.   Evaluation means for displaying the response information and the control information associated with the response information on the control terminal, receiving input of evaluation information from the control terminal, and registering the evaluation information in the audit control information The internal audit control support system according to any one of claims 1 to 3, further comprising:   5. The internal audit control support according to claim 4, wherein the control information display unit, the response request unit, the response unit, and the evaluation unit register the operation log information in the control server. system. In business activity transactions, the control terminal for controlling internal audits of the important transaction business, the core business system of the company, and the accounting data of the core business system and transactions corresponding to the accounting data The transaction control data is connected to a core business server that holds transaction statement data including transaction statement data including an issuance person identifier of the transaction statement data, and audit control information related to the internal audit control is registered, and the transaction A control server that is connected to a transaction terminal for performing business and is connected via a communication network, and the accounting data is subject to audit, the audit control information is transmitted to the control terminal,
Determining means for accepting input of the accounting data and determining whether a journalizing pattern of the accounting data is the audit target based on the accounting data and the audit control information;
When the determination result by the determination means is the audit target, a list of alert information indicating that the accounting data to be audited has occurred is displayed on the control terminal, and any alert information from the list Based on the received alert information, the transaction details data corresponding to the accounting data corresponding to the alert information, and the prevention of the risk corresponding to the risk information related to the risk associated with the overall business operation of the company or Control information display means for displaying control information related to preventive measures on the control terminal;
The transaction details data, the control information, and a response with an oath to the control information to the transaction terminal to which the issuing person included in the transaction details data corresponding to the accounting data corresponding to the received alert information belongs Answer request means for sending answer request information for requesting,
A control server comprising: response means for accepting input of response information with an oath from the transaction terminal, registering the answer information with an oath in the audit control information, and transmitting to the control terminal . The accounting data includes a process in the business function structure of the company, a sub-process that refines the process, and a journal pattern.
The audit control information includes audit target journal information including a range of the recording amount for each journal pattern of the process, the sub-process, and the audit target,
The control server according to claim 6, wherein the determination unit includes a determination function for determining whether or not the recorded amount of the journal pattern is within the range of the recorded amount of the audit target journal information. The risk information includes a risk classification in which the risk is classified for each of the process, the sub-process, and the journal pattern,
The control information includes control contents for performing the prevention or the preventive measures for each risk classification,
The control information display means displays, on the control terminal, a list of alert information indicating that the accounting data to be audited has been generated, when the judgment result by the judgment means is the audit target, The risk information having a set of the process, the sub-process, and the journal pattern included in the accounting data corresponding to the alert information is received based on the received alert information. claim 7, wherein to get the risk classification, and displays the control contents for performing the prevention or the precautions included in the control information including the acquired risk classification, and said transaction details data to the control terminal included Control server described in.   Evaluation means for displaying the response information and the control information associated with the response information on the control terminal, receiving input of evaluation information from the control terminal, and registering the evaluation information in the audit control information The control server according to any one of claims 6 to 8, further comprising:   The control server according to claim 9, wherein the control information display unit, the response request unit, the response unit, and the evaluation unit register the operation log information. In business activity transactions, the control terminal for controlling internal audits of the important transaction business, the core business system of the company, and the accounting data of the core business system and transactions corresponding to the accounting data Transactions for performing the transaction business in which the core business server that holds the transaction detail data including the transaction data including the issuer identifier of the transaction detail data and the audit control information related to the control of the internal audit are registered. Used in an internal audit control support system that connects a terminal and a control server connected via a communication network via a communication network, and when the accounting data is an audit target, the relevant audit control information is transferred to the control An internal audit control support method to be transmitted to a terminal,
A determination step of receiving input of the accounting data and determining whether a journalizing pattern of the accounting data is the audit target based on the accounting data and the audit control information;
When the determination result in the determination step is the audit target, a list of alert information indicating that the accounting data to be audited has occurred is displayed on the control terminal, and any alert information from the list is displayed. Based on the received alert information, the transaction details data corresponding to the accounting data corresponding to the alert information, and the prevention of the risk corresponding to the risk information related to the risk associated with the overall business operation of the company or A control information display step for displaying control information regarding the preventive measures on the control terminal;
The transaction details data, the control information, and an answer with an oath to the control information are obtained from the transaction terminal to which the issuing person included in the transaction details data corresponding to the accounting data corresponding to the received alert information belongs. An answer request step for sending answer request information;
An internal audit characterized by comprising: a reply step of accepting input of swearing reply information from the transaction terminal, registering the swearing reply information in the audit control information, and transmitting to the control terminal Control support method. The accounting data includes a process in the business function structure of the company, a sub-process that refines the process, and a journal pattern.
The audit control information includes audit target journal information including a range of the recording amount for each journal pattern of the process, the sub-process, and the audit target,
The internal audit control support according to claim 11, wherein the determination step includes a determination function for determining whether or not an amount recorded in the journal pattern is within a range of the amount recorded in the journal information to be audited. Method. The risk information includes a risk classification in which the risk is classified for each of the process, the sub-process, and the journal pattern,
The control information includes control contents for performing the prevention or the preventive measures for each risk classification,
The control information display step displays, on the control terminal, a list of alert information indicating that the accounting data to be audited has occurred when the determination result in the determination step is the audit target; The risk information having a set of the process, the sub-process, and the journal pattern included in the accounting data corresponding to the alert information is received based on the received alert information. claim 1 contains the risk classification acquired by the control contents for performing the prevention or the precautions included in the control information including the acquired risk classification, and displays said transaction details data to the control terminal 2. Internal audit control support method according to 2.   An evaluation step of displaying the response information and the control information associated with the response information on the control terminal, receiving input of evaluation information from the control terminal, and registering the evaluation information in the audit control information The internal audit control support method according to any one of claims 11 to 13, characterized by comprising:   15. The internal audit control support according to claim 14, wherein the control information display step, the reply request step, the reply step, and the evaluation step register the operation log information in the control server. Method.   An internal audit control support program for causing a computer to execute the internal audit control support method according to any one of claims 11 to 15.   6. The internal audit control support system according to claim 1, wherein the control server is an ASP server, and the communication network is the Internet.

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