JP7502072B2 - Information processing device, information processing method, and program - Google Patents

Description

The present invention relates to an information processing device, an information processing method, and a program that can be used for auditing two or more pieces of accounting data related to a specific organization.

Various information processing devices have been proposed in the past that can be used when auditing two or more pieces of accounting data related to a specific organization. For example, there is a device that uses accounting journal files from multiple clients to standardize the data in the accounting journal files in order to perform common accounting processing for each client (see, for example, Patent Document 1).

JP 2012-252521 A

However, in conventional information processing devices, there was a demand for further reducing the effort required for auditing accounting data and for reducing the variability in audit results even when different auditors are involved.

The information processing device of the first invention is an information processing device that includes a storage unit that stores two or more audit rules, each of which corresponds to a first type rule prepared for common use for two or more organizations or users, or a second type rule that is associated with an identifier that identifies one or more organizations or a specific user as being used for the organization or user, two or more accounting data related to the specific organization, each of which corresponds to information related to a classified category and information related to an amount, a reception unit that receives the identifier of the specific organization or the identifier of the user using the information, an extraction unit that extracts one or more accounting data from the two or more accounting data using at least one of the two or more audit rules that corresponds to the identifier of the specific organization or the identifier of the user using the information, and an extracted data output unit that outputs the accounting data extracted by the extraction unit.

This configuration allows for easy and consistent audits to be performed using audit rules that correspond to the purpose of the audit.

The information processing device of the second invention is an information processing device in which, compared to the first invention, the audit rule relates to the magnitude relationship between the amount of accounting data for one category and a specified threshold value.

This configuration makes it easy to audit the amounts of accounting data related to a single category.

The information processing device of the third invention is an information processing device in which, compared to the second invention, the audit rule relates to the magnitude relationship between the amount of accounting data related to fixed assets or the amount of accounting data related to taxes and public charges and a predetermined threshold value.

This configuration makes it easy to audit the amounts of accounting data related to fixed assets or accounting data related to taxes and public charges.

The information processing device of the fourth invention is an information processing device according to the first invention, in which the audit rule relates to the fluctuations in the amounts of multiple time-series accounting data for one category.

This configuration makes it easy to conduct audits based on trends in accounting data.

The information processing device of the fifth invention is an information processing device according to the fourth invention, in which the audit rule relates to fluctuations in the amount of multiple time-series accounting data related to executive compensation.

This configuration makes it easy to conduct audits based on trends in accounting data regarding executive compensation.

The information processing device of the sixth invention is an information processing device according to the first invention, in which the audit rule relates to a correlation between the amounts of multiple accounting data in a time series relating to the first category and the amounts of multiple accounting data in a time series relating to the second category.

This configuration makes it easy to conduct audits based on the correlation between two or more accounting data.

The information processing device of the seventh invention is an information processing device in which, compared to the sixth invention, the audit rule relates to the correlation between the amount of multiple time-series accounting data related to the security deposit and the amount of multiple time-series accounting data related to the rent.

This configuration makes it easy to conduct audits based on the correlation between accounting data related to security deposits and accounting data related to rent.

The information processing device of the eighth invention is an information processing device according to any one of the first to seventh inventions, in which the two or more accounting data are each associated with date information relating to a date, the audit rules are associated with a validity period during which the rules are used, and the extraction unit extracts, from the two or more accounting data, one or more accounting data whose corresponding date information is included in the validity period corresponding to one or more audit rules.

This configuration makes it easy to conduct audits that respond to changes in the prerequisite conditions for the audit.

The information processing device of the ninth invention is an information processing device in which, compared to any of the first to eighth inventions, a usage flag for a first type rule is stored in the storage unit in association with a user identifier that identifies a user, and the extraction unit extracts accounting data using a first type rule for which the usage flag corresponding to the user identifier of the user using the first type rule is in a predetermined state.

This configuration allows you to flexibly set whether or not to use first-class rules that are set up for common use by multiple users, making it easy to perform audits.

The information processing device of the tenth invention is an information processing device according to any one of the first to ninth inventions, further comprising an audit rule setting unit that further receives a user identifier of a user who performed a citation operation to cite a second type rule, and further associates a second type rule associated with the user identifier of another user stored in the storage unit with the user identifier of the user who uses the second type rule.

This configuration allows one user to easily perform an audit using the second type rules associated with other users.

The information processing device of the eleventh invention is an information processing device for any one of the first to tenth inventions, the classification of which is related to account items.

This configuration makes it easy to audit accounting data that has been sorted into account items.

The information processing device of the twelfth invention is an information processing device in which, compared to the eleventh invention, the audit rules have split conditions set for each account item, the split conditions having at least one of conditions related to sub-accounts, which are sub-classifications of the account items, and conditions related to specified accountant input items corresponding to the accounting data.

This configuration allows for more detailed audit rules to be set for each account item according to the purpose of the audit, making it easier to conduct audits with less variance.

The information processing device of the thirteenth invention is an information processing device according to any one of the first to twelfth inventions, further comprising a secondary output unit that receives input information input by a user for accounting data output by the extracted data output unit, and outputs accounting data corresponding to the input information, which is at least a portion of the accounting data extracted by the extraction unit.

This configuration makes it easy to perform audits using secondary output results that reflect the user's input operations.

The information processing device of the fourteenth invention is an information processing device according to any one of the first to thirteenth inventions, further comprising a report construction unit that constructs an audit report including at least a portion of the report content using at least a portion of the accounting data extracted by the extraction unit and the template information, wherein the storage unit stores template information relating to an audit report.

This configuration makes it easier to create audit reports.

The information processing device of the fifteenth invention is an information processing device according to any one of the first to fourteenth inventions, further comprising: a storage unit storing category usage information associated with categories used for sorting past accounting data; a new category identification unit that uses the category usage information to inspect two or more accounting data and identifies a category newly used for sorting based on the presence or absence of accounting data corresponding to the category newly used for sorting; and a new information output unit that extracts and outputs the category or accounting data corresponding to the category identified by the new category identification unit.

This configuration makes it easy to spot newly used categories and perform audits.

The information processing device of the sixteenth invention is an information processing device in which, compared to the fifteenth invention, the new category identification unit, when identifying a category newly used for classification, associates the category with the category and accumulates information indicating the transaction date of the accounting data corresponding to the newly used category in the storage unit as category usage information.

This configuration makes it easy and reliable to conduct audits of accounting data for a specific period.

The information processing device of the present invention makes it possible to easily perform audits with little variation.

FIG. 1 is a diagram showing an overview of an information system using an information processing device according to an embodiment of the present invention. Block diagram of the information system Block diagram of the information processing device A flowchart showing an example of the operation of the information processing device. A flowchart showing an example of a data registration process of the information processing apparatus. A flowchart showing an example of a new classification check of the information processing apparatus. A flowchart showing an example of a rule confirmation process of the information processing device A flowchart showing an example of a division condition confirmation process of the information processing apparatus A flowchart showing an example of an audit rule confirmation process of the information processing apparatus. A flowchart showing a modified example of the audit rule confirmation process of the information processing device. A flowchart showing an example of a report output operation of the information processing apparatus. FIG. 13 is a diagram illustrating a specific example of transition of a screen output by the information processing apparatus. FIG. 13 is a diagram illustrating a specific example of a data registration screen output by the information processing apparatus. FIG. 13 is a diagram for explaining a specific example of identifying a new section in the information processing device. FIG. 13 is a diagram illustrating a specific example of a division condition list screen output by the information processing apparatus. FIG. 13 is a diagram illustrating a specific example of a division condition setting screen output by the information processing apparatus. FIG. 13 is a diagram illustrating a specific example of a division instruction screen output by the information processing apparatus. FIG. 13 is a diagram illustrating a specific example of a division result display screen output by the information processing device. FIG. 13 is a diagram illustrating a specific example of a division result display screen in a second output mode output by the information processing device. FIG. 13 is a diagram illustrating a specific example of a division result display screen in a third output mode output by the information processing device. FIG. 13 is a diagram illustrating a specific example of a division result display screen in a fourth output mode output by the information processing device. FIG. 13 is a diagram illustrating a specific example of an audit rule list screen output by the information processing apparatus. FIG. 13 is a diagram illustrating a specific example of an audit rule editing screen output by the information processing apparatus. FIG. 13 is a diagram illustrating a specific example of an audit rule editing screen in a second output mode output by the information processing device. FIG. 13 is a diagram illustrating a specific example of an audit rule editing screen in a third output mode output by the information processing device. FIG. 13 is a diagram illustrating a specific example of a primary extraction instruction screen output by the information processing apparatus. FIG. 13 is a diagram illustrating a specific example of a primary extraction result output screen output by the information processing apparatus. FIG. 13 is a diagram showing a specific example of template information used in the information processing apparatus; Overview of the computer system according to the above embodiment. Block diagram of the computer system

Embodiments of an information processing device and the like will be described below with reference to the drawings. Note that components with the same reference numerals in the embodiments perform similar operations, and therefore may not be described again.

The terms used below are generally defined as follows. The meanings of these terms should not always be interpreted as shown here, but for example, when they are explained individually below, they should be interpreted taking into account that explanation.

An identifier for a certain item is a character or code that uniquely identifies that item. An identifier can be, for example, an ID, but any type of information can be used as long as it can identify the corresponding item. In other words, an identifier can be the name of the thing it represents, or a combination of codes that uniquely identify the thing.

Accounting data is information that represents the receipts and disbursements of money and goods for an organization. Here, an organization is an entity that conducts business or other economic activities, and may be a company, other organization, or an individual. Accounting data corresponds to, for example, information regarding amounts and information regarding categories, but is not limited to these, and may also correspond to other information. Note that accounting data corresponding to a piece of information may mean that the accounting data contains the information itself, or that the information is associated with information that constitutes the accounting data.

Regarding accounting data, a classification refers to a category into which accounting data is divided. Classifications can be based on various classification systems, such as account items and tax classifications. Classifications can be those that are generally used as standards for accounting, or those based on classification systems that are unique to each organization. Classifications can also be sub-classifications of account items.

Acquiring may include acquiring items input by a user, etc., or acquiring information stored in one's own device or another device (which may be information stored in advance or information generated by information processing performed on the device). Acquiring information stored in another device may include acquiring information stored in the other device via an API, etc., or acquiring the contents of a document file provided by the other device (including the contents of a web page, etc.). It may also include acquiring information in a format different from the original information, such as acquiring information by performing optical character reading on an image file.

In addition, a so-called machine learning technique may be used to acquire information. The machine learning technique can be used, for example, as follows. That is, a learning device that receives a specific type of input information as an input and outputs a type of output information to be acquired is configured using the machine learning technique. For example, two or more pairs of input information and output information are prepared in advance, and the two or more pairs of information are provided to a module for configuring a machine learning learning device to configure the learning device, and the configured learning device is stored in a storage unit. The learning device can also be called a classifier. Note that the machine learning technique can be, for example, deep learning, random forest, SVR, etc. Also, for machine learning, functions in various machine learning frameworks such as fastText, tinySVM, random forest, TensorFlow, and various existing libraries can be used. Note that the learning device can also be called a classifier.

The concept of outputting information includes displaying on a display, projecting using a projector, printing on a printer, outputting sound, sending to an external device, storing on a recording medium, and passing the processing results to other processing devices or other programs. Specifically, it includes, for example, making it possible to display information on a web page, sending it as e-mail, and outputting information for printing.

The concept of accepting information includes the acceptance of information entered from input devices such as a keyboard, mouse, or touch panel, the reception of information transmitted from other devices via wired or wireless communication lines, and the acceptance of information read from recording media such as optical disks, magnetic disks, and semiconductor memories.

Regarding various types of information stored in information processing devices, etc., the concept of updating includes not only changing the stored information, but also adding new information to the stored information and deleting part or all of the stored information.

(Embodiment)

The information system 1 according to this embodiment will be described. In the information system 1, the information processing device 100 extracts (primary extraction) accounting data based on one or more audit rules for one or more accounting data (journal entry data) and outputs the data. The information processing device 100 accepts a manual selection operation from the primary extraction results and outputs secondary extraction results. The information processing device 100 is also configured to be capable of constructing an audit report that includes at least a portion of the report content using a portion of the accounting data of the primary extraction results and the template information, based on template information related to the audit report.

In this embodiment, the audit rule is, for example, a rule regarding the amount of accounting data related to one category, such as a rule regarding the amount of accounting data related to fixed assets or taxes and public charges, a rule regarding the trend of multiple accounting data, a rule regarding executive compensation, a rule regarding the correlation of two or more accounting data, a rule regarding security deposits and rent, etc. The audit rule may also correspond to a validity period. The audit rule may also include a first-class rule that is commonly used by multiple users, and an exclusion flag that sets the first-class rule not to be used may be associated with the first-class rule. The audit rule may be set by citing the audit rule of another user. The audit rule may include information regarding account items, and may further be based on at least one of conditions regarding auxiliary items and conditions regarding summary columns.

In this embodiment, the information processing device 100 may inspect the accounting data set, identify a category related to a new transaction, and extract and output the identified category or accounting data corresponding to that category.

In addition, in this embodiment, the information processing device 100 is configured to output division output information regarding divided accounting data obtained by dividing accounting data for each division condition based on at least one of the conditions related to the auxiliary subject and the conditions related to the summary column. The division output information is a result of performing statistical processing on the divided accounting data, but is not limited to this. The statistical processing result is, for example, the amount for each division condition, the number of accounting data for each division condition, the coverage of the amount for each division condition, the coverage of the number of accounting data for each division condition, the trend of the amount for each division condition, the trend of the number of accounting data for each division condition, etc., but is not limited to this. In addition, the information processing device 100 may be configured to output residual output information regarding the residual accounting data that includes at least all accounting data that is not included in the divided accounting data, and in this case, it may be possible to set whether or not the divided accounting data corresponding to each division condition is treated as being included in the residual accounting data. A priority order is set between two or more division conditions, and the division output information corresponding to each division condition may be different depending on the priority order.

Figure 1 is a diagram showing an overview of an information system 1 using an information processing device 100 according to one embodiment of the present invention.

As shown in FIG. 1, in this embodiment, the information system 1 includes an information processing device 100 and a terminal device 600. The devices can communicate with each other via a network such as a local area network or the Internet. The configuration of the information system 1 is not limited to this. There is no limit to the number of devices included in the information system 1, and other devices may also be included in the information system 1.

In FIG. 1, for example, a mobile information terminal device such as a smartphone, a tablet-type information terminal device, and a personal computer (PC) such as a laptop computer are shown as terminal device 600, but any of these devices or other devices may be used as terminal device 600. A user of information system 1 can use terminal device 600 to use information system 1. In the following example, it is assumed that a so-called personal computer having a keyboard, display, etc. is used as terminal device 600, but this is not limited thereto.

Figure 2 is a block diagram of the information system 1. Figure 3 is a block diagram of the information processing device 100.

First, we will explain the configuration of the terminal device 600.

As shown in FIG. 2, the terminal device 600 includes a terminal storage unit 610, a terminal receiving unit 620, a terminal acceptance unit 630, a terminal processing unit 640, a terminal output unit 660, and a terminal transmission unit 670.

The terminal device 600 is, for example, a general personal computer, and has a display as an output device, and an input device (e.g., a keyboard, a pointing device, etc.) used for user input operations, but is not limited to this. The terminal device 600 is connectable to a network, and is configured to be able to communicate with other devices connected to the network.

The terminal storage unit 610 is preferably a non-volatile recording medium, but can also be a volatile recording medium. Various information, programs, etc. are stored in the terminal storage unit 610.

The terminal receiving unit 620 receives information transmitted from the information processing device 100 or other devices via the network. The terminal receiving unit 620 stores the received information, for example, in the terminal storage unit 610, so that the device processing unit 640 and the like can acquire the information.

The terminal reception unit 630 receives various input operations for the terminal device 600 by a user who uses the terminal device 600. The operations are performed, for example, using an input device (not shown), but are not limited to this. For example, the terminal reception unit 630 may receive input operations using voice input from a microphone, or may receive input operations performed using a reading device (e.g., a code reader) connected to the terminal device 600.

The device processing unit 640 performs various information processing operations using each unit of the terminal device 600. The information processing operations are performed, for example, by executing a program stored in the device storage unit 610, but are not limited to this.

The terminal output unit 660 outputs information, for example, by displaying it on a display device. Note that the method of outputting information is not limited to this, and information may be output by outputting sound or the like from a speaker, etc.

The device transmission unit 670 transmits information acquired by, for example, the device processing unit 640 via the network.

In the information system 1, a user can use the audit support system provided by the information processing device 100 by operating the terminal device 600 to transmit and receive information between the terminal device 600 and the information processing device 100.

Next, the configuration of the information processing device 100 will be described. In this embodiment, the information processing device 100 is configured to provide an audit support system that can be used when conducting an accounting audit of a specific organization.

The information processing device 100 includes a storage unit 110, a receiving unit 120, a reception unit 130, a processing unit 140, an output unit 160, and a transmission unit 170. The information processing device 100 is, for example, a server device.

In the information system 1, the information processing device 100 is configured to be able to identify the user using each terminal device 600 by various methods. For example, when a user using a terminal device 600 transmits information to the information processing device 100, the terminal device 600 can transmit an identifier capable of identifying the user to the information processing device 100 together with the information to be transmitted. In this case, the information processing device 100 is able to identify the user based on the transmitted identifier. Note that the identifier may be, but is not limited to, a user identifier for identifying the user or a terminal identifier for identifying the terminal device 600.

The storage unit 110 stores two or more pieces of accounting data related to a specific organization, one or more division conditions related to classification of the accounting data, and two or more audit rules.

In this embodiment, the two or more pieces of accounting data are transmitted to the information processing device 100 based on the user's operation each time the user performs an accounting audit for a specified period, and are stored in the storage unit 110. Note that the two or more pieces of accounting data may be configured to be accumulated in the storage unit 110 regardless of the occasion on which the user uses the information processing device 100.

The two or more pieces of accounting data may be stored for each organization that is the subject of an accounting audit, and may relate to multiple organizations. For example, the data may be stored in the storage unit 110 in association with the organization identifier of the organization.

Two or more pieces of accounting data relating to a specific organization are each divided into categories. Each piece of accounting data corresponds to information about the category into which it is divided and information about the amount (hereinafter sometimes simply referred to as the amount). Each piece of accounting data also corresponds to date information about the date of the transaction, etc. Each piece of accounting data also corresponds to the contents of the summary column. Here, the summary column is a bookkeeper input item used to specify the specific details of the corresponding transaction, and includes information entered by the bookkeeper (the person who enters information into the ledger) about the transaction partner, the nature and circumstances of the transaction, etc. In other words, the summary column can be said to be a specified bookkeeper input item that corresponds to the accounting data.

In this embodiment, categories such as account category, sub-category, and tax category are used for each accounting data. Specifically, one accounting data is information that can identify a date, an account category, a sub-category, the contents of the summary column, and an amount. Note that, among the information (attribute values) of each of these items, information on the sub-category and the contents of the summary column may not be included (for example, it may be a NULL value). Information on items other than these may also be included in the accounting data.

In this embodiment, the split conditions include at least one of conditions related to account items, conditions related to sub-items that are sub-classifications of account items, and conditions related to items to be entered in the summary column. In other words, the split conditions are set for each account item, and include at least one of conditions related to sub-items and conditions related to specified bookkeeper input items that correspond to the accounting data. The split conditions can be used in audit rules, but are not limited to this. The split conditions may be used only to obtain split accounting data based on accounting data, as described below.

In this embodiment, two or more audit rules are used by the user to perform an audit. Some audit rules include split conditions. In other words, such audit rules are set for each account item and can be said to be based on split conditions.

In this embodiment, the audit rule preferably includes an extraction condition related to the amount. That is, in this embodiment, the audit rule preferably relates to the amount of accounting data. Examples of extraction conditions include an extraction condition related to the magnitude relationship between the amount of accounting data related to one category and a predetermined threshold value, an extraction condition related to the relationship between the amounts of two or more consecutive accounting data in a time series related to one category, and an extraction condition related to the relationship between the change in the amount of multiple accounting data in a time series related to a first category and the change in the amount of multiple accounting data in a time series related to a second category.

More specifically, the following can be set as audit rules:

For example, an audit rule can be set regarding the relationship between the amount of accounting data related to fixed assets and a specified threshold value. This makes it possible to extract accounting data related to fixed assets and check for omissions or errors in recording information that should be recorded regarding fixed assets. Specifically, for example, an audit rule can be set that satisfies the split condition "the account item is consumable expenses and the subsidiary item is small fixed assets" and the extraction condition "the amount is 300,000 yen or more." This makes it possible to consider whether or not there have been any omissions in recording fixed assets in accordance with regulations.

In addition, for example, audit rules can be set regarding the relationship between the amount of accounting data related to taxes and public charges and a specified threshold value. This makes it possible to extract accounting data related to taxes and public charges and check for omissions or errors in recording information related to taxes and public charges. Specifically, for example, an audit rule can be set that satisfies the division condition "the account item is taxes and public charges and the summary column includes a penalty" and the extraction condition "the amount is 1 yen or more." This makes it possible to extract taxes and public charges that should not be included in expenses and prevent omissions in income adjustment calculations in tax returns.

Also, for example, audit rules can be established regarding the change in the amount of multiple accounting data related to one category. In other words, audit rules can be established regarding the fluctuation in the amount of multiple accounting data related to one category over time. This makes it easy to discover and confirm the situation when there are irregular receipts and disbursements of amounts at specific times during a certain period of time. Specifically, for example, audit rules can be established regarding the change in the amount of accounting data related to executive compensation. This makes it easy to confirm whether there are any abnormalities in the processing of executive compensation. Also, for example, audit rules can be established regarding the change in the amount of accounting data related to rent. This makes it easy to confirm whether there are any abnormalities in the occurrence of receipts and disbursements related to rent.

In addition, for example, audit rules can be established regarding the correlation between the amounts of multiple time-series accounting data related to the first category and the amounts of multiple time-series accounting data related to the second category. This makes it easy to check whether the two are properly recorded based on whether the trends in the amounts of two series of accounting data have a specified relationship, such as when receipts and disbursements for the first category fluctuate with receipts and disbursements for the second category. Specifically, for example, audit rules can be established regarding the correlation between accounting data related to security deposits and accounting data related to rent, and between accounting data related to loan amounts and accounting data related to interest.

In this embodiment, each audit rule is set in association with a validity period during which the audit rule can be used. The validity period can be set, for example, by the user who sets the audit rule. For example, if a specific law is to be enforced, revised, or abolished on a specific date, the validity period can be set to enable an audit rule for auditing the law only when the law is valid.

In addition to these conditions, the audit rule may include or be associated with other conditions or information. For example, information regarding the purpose of performing an audit using the audit rule may be stored in the storage unit 110 in a state associated with the audit rule. Some audit rules may not include split conditions. Specifically, for example, to detect omissions in withholding income tax on interest received, an audit rule may be set that states that taxes and public charges or corporation tax, etc. are recorded in the opposite account in the same journal entry in which interest received is recorded. Also, to detect account items that have a negative balance that should not exist due to some reason, an audit rule may be set that states that the sum of the opening balance and the total amount during the period is negative.

Here, in this embodiment, the audit rules for auditing each organization can be classified into either a first type rule or a second type rule. The first type rule is an audit rule that is prepared in advance to be used in common for two or more organizations or users who use the information processing device 100. The second type rule is an audit rule that is set to be used for one or more organizations or a specific user. In other words, in this embodiment, the audit rules include a first type rule that is set in advance to be used as a standard by each user who uses the information processing device 100, and a second type rule that can be set to be used for each user or organization. The second type rule is set in association with an identifier that identifies the target organization, which is the organization to be used, or the user who uses it. The first type rule may also be associated with an identifier that identifies the target organization or user.

The first type rule is an audit rule for extracting accounting data from a standard viewpoint in accounting audits for two or more different organizations. For example, as an audit rule for examining the omission of tax and public charges, an audit rule that satisfies the above-mentioned division condition "the account item is tax and public charges and includes a penalty in the description" and the extraction condition "the amount is 1 yen or more" can be set. In addition, an audit rule that does not include the above-mentioned division condition (for example, one for detecting the omission of withholding income tax on interest received or one for detecting an account item with a negative balance) can be set as the first type rule. Regardless of the industry or size of the target organization, items with a high risk of bookkeeping errors that tend to occur in light of accounting regulations and subsequent processing errors (for example, failure to consider when preparing a tax return) can be set as the first type rule. The first type rule is an audit rule that should be considered for standard use for various organizations, and since the first type rule is set to be used universally, the audit rule can be used easily and without omissions when conducting accounting audits for individual organizations.

In this embodiment, the target organization or user can select not to use the first type rule. For example, the first type rule may be set to be used by default when the audit rule is set, and when a user operation to not use the set first type rule is received, the first type rule may not be used. Such control can be realized, for example, by storing a usage flag for setting whether or not to use the first type rule in the storage unit 110 in association with a user identifier that identifies the user. In other words, based on the usage flag, the user can set whether or not to use the first type rule. Note that this is not limited to the above, and for example, the first type rule may be set to be compulsorily used regardless of the target organization or user.

In addition to the first type rules, second type rules are set when they are considered to be useful for the audit of the target organization, or when the user conducting the audit considers them to be useful for his or her own audit work. For example, the user can set second type rules for points that should be checked intensively with respect to the economic activity of the target organization, or points that should be checked according to the accounting habits of the target organization (classification into each category, contents of the remarks column, etc.).

In addition, in this embodiment, the second type rules set for a specific target organization or a specific user can be referenced for other target organizations or other users. Details will be described later.

In this embodiment, the storage unit 110 also stores the following information:

The storage unit 110 stores ranking information indicating the priority order between two or more division conditions.

The storage unit 110 stores residual setting information in association with the division conditions. The residual setting information is information that sets whether or not the divided accounting data corresponding to each division condition is treated as being included in the residual accounting data. The residual accounting data is the accounting data that remains after various divided accounting data are obtained from the accounting data of the population as described below.

The storage unit 110 stores category usage information associated with categories used for sorting past accounting data. Category usage information is information indicating whether or not the category has been used in past accounting data. Category usage information is, for example, the date of use when the category was used for the first time. This makes it easy to determine whether or not a certain category has been used at any point in the past. Note that category usage information is not limited to this, and may be, for example, a flag indicating whether or not it has been used, or the number of times it has been used, etc.

In this embodiment, the storage unit 110 stores a table in which the categories used in sorting up to that point are associated with category usage information. The table is updated every time a new category is used.

The storage unit 110 stores template information related to audit reports. The template information includes, for example, information related to the standard wording and layout that constitute the audit report, and information related to variable parts in which items related to the accounting data extracted by the processing unit 140 are placed. The template information is, for example, preset, but each user may be able to create new template information or edit it.

The receiving unit 120 receives information transmitted from another device. The receiving unit 120 stores the received information, for example, in the storage unit 110. When the receiving unit 120 receives this information from the terminal device 600, it is capable of identifying the user identifier of the user related to the transmission based on the transmitted information.

The reception unit 130 receives input operations by the user. The reception unit 130 receives information input using an input means (not shown) connected to the information processing device 100. The reception unit 130 stores the received information in, for example, the storage unit 110. The input means may be any means, such as a numeric keypad, keyboard, mouse, or menu screen. The reception unit 130 may receive information input by an input operation (including, for example, information read by a device) performed using a reading device (such as a code reader) connected to the information processing device 100.

The receiving unit 130 may be regarded as receiving the information received by the receiving unit 120 as information input to the information processing device 100. In other words, input of information to the information processing device 100 may be interpreted as meaning that such information is indirectly input to the information processing device 100 by the user via the terminal device 600 or the like, or may be interpreted as meaning that such information is directly input to the information processing device 100 by the user using an input means. Also, input of information to the information processing device 100 may be regarded as the user providing information to the information processing device 100 by executing a program that automatically generates information or by providing various information to a program to make it function.

In this embodiment, the user can use the terminal device 600 to perform various input operations, such as operations related to setting division conditions and audit rules, operations related to extracting and executing accounting data, and operations for outputting audit reports, etc. When information based on these input operations is transmitted to the information processing device 100 and received by the receiving unit 120, the receiving unit 130 can accept the input operations. For example, the receiving unit 130 accepts an identifier of a specific organization or an identifier of the user to be used in relation to the user's input operations.

In this embodiment, when a user performs an input operation of input information for the accounting data output by the extracted data output unit 153, the reception unit 130 can receive the input operation, as described below.

The processing unit 140 includes a new category identification unit 141, a new information output unit 143, a division unit 145, a divided data output unit 147, an audit rule setting unit 149, an extraction unit 151, an extracted data output unit 153, a secondary output unit 155, and a report construction unit 157. The processing unit 140 performs various types of processing. The various types of processing are, for example, processing performed by each part of the processing unit 140 as follows.

The new category identification unit 141 and the new information output unit 143 can realize a new category alert output function in the data registration process described below.

The new category identification unit 141 uses the category usage information to inspect two or more accounting data, and identifies the category newly used for sorting based on the presence or absence of accounting data corresponding to the category newly used for sorting. In addition, when the new category identification unit 141 identifies a category newly used for sorting, it associates the category with the new category and accumulates information indicating the transaction date of the accounting data corresponding to the newly used category in the storage unit 110 as category usage information.

The new information output unit 143 extracts accounting data corresponding to the category or category identified by the new category identification unit 141, and outputs information related to the extracted category or accounting data. The output is performed, for example, by the transmission unit 170 transmitting information to the terminal device 600 operated by the user, but is not limited to this. For example, the user may output to a display device connected to the information processing device 100.

The splitting unit 145 acquires one or more accounting data corresponding to one or more split conditions from two or more accounting data stored in the storage unit 110. That is, the splitting unit 145 acquires accounting data that satisfies the splitting conditions from the accounting data of the population to be audited. In this embodiment, the splitting conditions are set for each account item. That is, the splitting unit 145 uses the accounting data sorted into each account item as a population, and acquires accounting data from the population that satisfies at least one of the conditions related to the sub-accounts and the conditions related to the contents of the remarks field, which are included in the splitting conditions. Each accounting data acquired based on each splitting condition in this way is called split accounting data.

Here, in this embodiment, the splitting unit 145 can acquire one or more accounting data corresponding to the splitting condition with the first priority from two or more accounting data, and acquire one or more accounting data corresponding to the splitting condition with the second priority from the remaining two or more accounting data, based on the ranking information stored in the storage unit 110. Similarly, when there are three or more splitting conditions, the accounting data corresponding to the splitting condition with the next priority can be acquired from the remaining accounting data of the population excluding the data acquired up to that point. This causes the results of the statistical processing described below to differ depending on the priority. Note that such priorities may not be set, or split accounting data corresponding to each splitting condition may always be acquired from the entire population.

In this embodiment, the divided data output unit 147 can output divided output information regarding the divided accounting data acquired by the division unit 145 for each division condition. The divided data output unit 147 performs statistical processing on the divided accounting data for each division condition, and outputs the statistical processing results as divided output information.

Here, the statistical processing may be performed, for example, on the number or amount of each divided accounting data. That is, for example, the statistical processing result may be the total amount of divided accounting data corresponding to each division condition. Also, for example, the statistical processing result may be the number of divided accounting data corresponding to each division condition. Also, for example, the statistical processing result may be the ratio of the total amount of divided accounting data corresponding to each division condition to the total amount of the entire accounting data of the population sorted into each account item. Also, for example, the statistical processing result may be the ratio of the number of divided accounting data corresponding to each division condition to the total number of accounting data of the population. Also, for example, the statistical processing result may be the trend of the total amount of divided accounting data corresponding to each division condition. Also, for example, the statistical processing result may be the trend of the number of divided accounting data corresponding to each division condition.

In addition, in this embodiment, the divided data output unit 147 may acquire, as residual accounting data, all accounting data of the population sorted into each account item that has not been divided according to any of the division conditions that have been set. The divided data output unit 147 may also perform statistical processing on the residual accounting data and output the results of the statistical processing as residual output information regarding the residual accounting data. The statistical processing may be performed on the number of items, amount, etc. of the residual accounting data, similar to that performed on the divided accounting data. It is preferable that the residual output information is output together with the divided output information.

The split data output unit 147 can acquire the residual accounting data based on the residual setting information stored in the storage unit 110. That is, the split data output unit 147 may output the residual output information based on the residual setting information. For example, the split data output unit 147 may acquire the residual accounting data and output the residual output information by including in the residual accounting data the split accounting data acquired based on the specific split conditions set in the residual setting information. That is, the residual accounting data needs to include at least all accounting data that is not included in the split accounting data among two or more accounting data of the populations sorted into each account item, and may also include split accounting data that corresponds to the residual setting information, for example.

The audit rule setting unit 149 sets an audit rule based on the split conditions stored in the storage unit 110. For example, the audit rule setting unit 149 can set an audit rule, which is a second type rule, based on the selection operation of the split conditions performed by the user and the specification operation of the extraction conditions corresponding to the split conditions. The audit rule is set, for example, by storing the audit rule in the storage unit 110 in association with the user identifier of the user who performed the operation, but is not limited to this. For example, the audit rule may be stored in the storage unit 110 in association with an identifier that identifies the target organization.

In addition, in this embodiment, the audit rule setting unit 149 changes the usage flag corresponding to the user identifier for the first type rules stored in the storage unit 110 based on the user's instructions.

In this embodiment, the audit rule setting unit 149 can further associate the second type rule associated with the user identifier of the other user stored in the storage unit 110 with the user identifier of the user who uses it. For example, when a user performs an operation to search for second type rules of other users, the audit rule setting unit 149 searches for second type rules of other users based on the operation. Then, when the user performs a citation operation to quote a selected one of the searched second type rules, the audit rule setting unit 149 associates the user identifier of the user who performed the citation operation with the selected second type rule and stores it in the storage unit 110. The user identifier of the user who performed the citation operation is accepted by the acceptance unit 130. The user can use the second type rule (quoted second type rule) associated with himself/herself in this way. In this embodiment, a second type rule having the same content as the selected second type rule may be associated with the user identifier of the user who performed the operation and newly stored in the storage unit 110. In this case, the user may make changes to the quoted second type rule, or the quoted second type rule may be made unchangeable by the user who performed the citation. In addition, the audit rule setting unit 149 may be configured to further associate a second type rule associated with an identifier of another organization stored in the storage unit 110 with the identifier of the target organization.

In other words, in this embodiment, the user can set the searched audit rule as the audit rule to be used. For example, the user can search for audit rules set for the same organization, search for audit rules set for other organizations with similar characteristics such as industry, or search for audit rules set by other users with deep skills. The user can then cite and apply the searched audit rule as the audit rule to be used for the organization he or she is responsible for, or apply the searched audit rule after modifying it.

The extraction unit 151 extracts one or more pieces of accounting data from the two or more pieces of accounting data using at least one of the two or more audit rules based on the identifier of the user to be used. The extraction unit 151 extracts one or more pieces of accounting data from the two or more pieces of accounting data using the audit rule set by the audit rule setting unit 149. In other words, the extraction unit 151 extracts one or more pieces of accounting data that match the audit rule set by the audit rule setting unit 149. As a result, accounting data that meets both the division condition and the extraction condition for each audit rule is extracted. In addition, when the audit rule or the like is stored in the storage unit 110 in association with the identifier of a specific organization, the audit rule may be used to extract one or more pieces of accounting data based on the identifier of the specific organization. The extraction unit 151 may also extract one or more pieces of accounting data that do not match the audit rule depending on the contents of the audit rule or the like.

In this embodiment, the extraction unit 151 changes whether or not to extract accounting data based on a first type rule stored in the storage unit 110 based on a usage flag corresponding to a user identifier. The audit rule setting unit 149 may change whether or not to extract accounting data based on a first type rule for a target organization based on a usage flag corresponding to an identifier that identifies the target organization. In addition, a usage flag may also be set for a second type rule, and the extraction unit 151 may change whether or not to extract accounting data for the second type rule based on the usage flag.

In this embodiment, the extraction unit 151 performs extraction based on date information corresponding to each of two or more accounting data and the validity period corresponding to one or more audit rules. In other words, accounting data that corresponds to date information within the validity period defined in each audit rule and that satisfies both the division condition and the extraction condition of the audit rule is extracted. This is convenient because it can be prevented from being extracted using audit rules from a perspective that should not be applied when laws, regulations, or other systems are changed.

The extracted data output unit 153 outputs the accounting data extracted by the extraction unit 151 (sometimes referred to as primary extraction). The output is performed, for example, by the transmission unit 170 transmitting information to the terminal device 600 operated by the user, but is not limited to this. For example, the user may output to a display device connected to the information processing device 100.

The secondary output unit 155 outputs at least a portion of the accounting data extracted by the extraction unit 151 based on information input by the user. For example, the secondary output unit 155 outputs accounting data corresponding to information input by the user (selection operation) performed on the primary extraction results received by the reception unit 130 (sometimes referred to as secondary extraction). The output is performed, for example, by the transmission unit 170 transmitting information to the terminal device 600 operated by the user, but is not limited to this. For example, the user may output to a display device connected to the information processing device 100.

The report construction unit 157 constructs an audit report that includes at least a portion of the report content using at least a portion of the accounting data extracted by the extraction unit 151 and template information.

The output unit 160 outputs information by transmitting the information to another device using the transmission unit 170 or the like, but is not limited to this, and may output information, for example, by displaying the information on a display device provided in the information processing device 100.

The transmitting unit 170 transmits information to other devices constituting the information processing device 100 via a network. The transmitting unit 170 transmits information to be output to, for example, the terminal device 600 or other devices.

The above-mentioned processing unit 140 and device processing unit 640 can usually be realized by an MPU, memory, etc. The processing procedures of the processing unit 140 and device processing unit 640 are usually realized by software, and the software is recorded in a recording medium such as a ROM. However, they may also be realized by hardware (dedicated circuitry).

In addition, the input means that can be used to input information that can be accepted by the acceptance unit 130 or the terminal acceptance unit 630 may be anything, such as a numeric keypad, keyboard, mouse, or menu screen. The acceptance unit 130 or the terminal acceptance unit 630 may be realized by a device driver for an input means such as a numeric keypad or keyboard, or control software for a menu screen, etc.

In addition, the receiving unit 120 and the terminal receiving unit 620 are typically implemented using wireless or wired communication means, but may also be implemented using means for receiving broadcasts.

In addition, the transmitting unit 170 and the terminal transmitting unit 670 are typically implemented using wireless or wired communication means, but may also be implemented using broadcasting means.

In addition, the output unit 160 and the terminal output unit 660 may or may not include an output device such as a display or a speaker. The output unit 160 and the terminal output unit 660 may be realized by driver software for an output device, or by driver software for an output device and an output device, etc.

The process by which information, etc. is stored in the storage unit 110 or the terminal storage unit 610 is not important. For example, information may be stored in the storage unit 110 or the terminal storage unit 610 via a recording medium, information transmitted via a communication line, etc. may be stored in the storage unit 110 or the terminal storage unit 610, or information inputted via an input device may be stored in the storage unit 110 or the terminal storage unit 610.

The information processing device 100 may be configured as one server, or may be configured as multiple servers that operate in cooperation with each other, or may be an electronic computer built into other equipment. It goes without saying that the server may be a so-called cloud server, an ASP server, or the like, and the type is not important.

Next, an example of the operation of the information processing device 100 performed when a user uses the audit support system realized using the information processing device 100 will be described. In this embodiment, the user can use the audit support system by, for example, accessing the information processing device 100 via the terminal device 600 and receiving information transmitted from the information processing device 100, and running a specified application on the terminal device 600. Note that the specified application may be, for example, a dedicated application that operates using information transmitted from the information processing device 100, or a web browser that usably displays web applications provided on the information processing device 100, etc.

Figure 4 is a flowchart showing an example of the operation of the information processing device 100.

The information processing device 100 performs various operations, for example, as follows. The following processes are mainly performed by the processing unit 140 operating based on a predetermined program or the like, and controlling the operation of each part of the information processing device 100.

(Step S101) The processing unit 140 reads the setting data recorded in the storage unit 110 based on the user identifier of the user who uses it. That is, in this embodiment, the processing unit 140 stores the setting data for each user in the storage unit 110. The setting data includes various information including information set or generated during past use, such as the second type rule, the first type rule, the use flag of these audit rules set by the user, the division conditions, and a table in which the division use information and the division are associated. Note that the setting data is not limited to this, and may include other information, or may include information not included in the above. For example, it may include the results of statistical processing performed on the divided accounting data related to the organization in the past. In addition, each of these pieces of information may be read at the timing of use. In addition, each time the user uses the information processing device 100, the user may input these pieces of information.

(Step S102) The processing unit 140 performs a data registration process. As a result, accounting data and the like to be processed for the organization to be processed can be registered in the information processing device 100. Note that the data to be registered is, for example, data written in a predetermined format, and for example, CSV format, JSON format, XML format, or the like can be used, but the data format is not limited to these.

(Step S103) The processing unit 140 performs a rule confirmation process. In this embodiment, the rule confirmation process checks and sets the division conditions. Also, the rule confirmation process checks and sets the audit rules. This sets the audit rules, etc., used to extract accounting data for accounting audits.

(Step S104) The processing unit 140 determines whether or not an instruction to execute extraction has been issued by the user. If an instruction to execute extraction has been accepted by the acceptance unit 130, the process proceeds to step S105. If not, the process returns to step S103.

(Step S105) The extraction unit 151 performs a primary extraction. Then, the extracted data output unit 153 outputs the primary extraction result. The primary extraction result includes information about the accounting data extracted based on the audit rules.

(Step S106) When the user performs a selection operation on the output primary extraction results, the reception unit 130 accepts the selection operation. The selection operation can be described as an operation for selecting, for example, accounting data included in the primary extraction results that is considered to require attention in the audit work, and discarding the rest from the extraction results.

(Step S107) The secondary output unit 155 outputs the accounting data corresponding to the selection operation received by the reception unit 130 as the secondary extraction result. This completes the series of processes.

Figure 5 is a flowchart showing an example of a data registration process of the information processing device 100.

(Step S121) The processing unit 140 determines whether or not the user's designation of data to be loaded into the audit support system (data to be registered) has been accepted. For example, the processing unit 140 causes the output unit 160 to output a predetermined data loading screen for accepting the data designation to the user. When the acceptance unit 130 accepts the user's designation operation performed using the data loading screen, the processing unit 140 determines that the data designation has been accepted. If the data designation has been accepted, the process proceeds to step S122; if not, the process proceeds to step S131.

(Step S122) The processing unit 140 reads the specified data and temporarily registers it so that it can be used in the audit support system. That is, the processing unit 140 temporarily stores the specified data in the storage unit 110, or stores it in association with a temporary registration flag. The data to be read includes, for example, two or more pieces of accounting data whose transaction dates fall within the target period for the audit, a category master which is a table indicating the categories to be used, and beginning balance data for the target period for the audit, but is not limited to these. The category master includes, for example, an account subject master, a sub-subject master, and a tax category master, but is not limited to these.

(Step S123) The processing unit 140 compares the provisionally registered category master with a table that associates categories with category usage information stored in the storage unit 110, and associates category usage information with each category included in the category master. As a result, the category master includes categories that are associated with category usage information and categories that are not associated with category usage information. Note that there may be cases where there is no category usage information (no categories have been used in the past) or all categories have been used in the past.

In this embodiment, the category usage information is the date of use when the corresponding category was first used. The processing unit 140 may match the above-mentioned table with the category master based on the reference timing for performing the processing. For example, the first day of the period to be audited may be used as the reference timing, and categories and usage dates may be associated only for usage dates prior to that date.

(Step S124) The processing unit 140 performs a new category check. The new category check will be described later.

(Step S125) The processing unit 140 determines whether or not to register the provisionally registered data. For example, the processing unit 140 determines to register the data when a predetermined operation by the user is accepted by the acceptance unit 130. If it is determined to register the data, the process proceeds to step S126; otherwise, the process returns to step S121.

(Step S126) The processing unit 140 registers the provisionally registered data. That is, the processing unit 140 temporarily or permanently stores the provisionally registered data in the storage unit 110 as a processing target, or cancels the associated provisional registration flag and stores it.

(Step S127) Based on the registered category master, the processing unit 140 updates the table that associates category usage information and categories stored in the storage unit 110. Category usage information is added to the table for new categories identified as described below.

When the processing of step S127 is completed, the processing returns to that of FIG. 4.

Figure 6 is a flowchart showing an example of a new category check by the information processing device 100.

(Step S131) The new section identification unit 141 sets counter i to 1.

(Step S132) The new category identification unit 141 acquires the i-th category from among the categories in the category master that are not associated with a usage date. In other words, the new category identification unit 141 acquires the i-th category from among the categories that are associated with category usage information.

(Step S133) The new category identification unit 141 searches for accounting data classified into the acquired i-th category from two or more provisionally registered accounting data (period journal entries) and determines whether or not accounting data classified into the acquired category exists in the period journal entries. If the accounting data exists in the period journal entries, proceed to step S134; if not, proceed to step S135.

(Step S134) The new category identification unit 141 records the transaction date of the searched accounting data as category usage information (date of use) in the storage unit 110 in association with the i-th category.

(Step S135) The new category identification unit 141 judges whether counter i is equal to or greater than the total number of categories in the category master that have no usage dates. In other words, the new category identification unit 141 judges whether counter i is equal to or greater than the number of categories that do not have category usage information associated with them. If counter i is equal to or greater than the total number of categories in the category master that have no usage dates, proceed to step S137; otherwise, proceed to step S136.

(Step S136) The new section identification unit 141 increments the counter i by 1. Return to step S132.

(Step S137) The new category identification unit 141 determines whether or not there is a category in the category master that corresponds to a date of use within a specified period, i.e., a newly used category (new category). Here, within a specified period can be, for example, the period to be audited, i.e., a period after the previous target period, but is not limited to this. If the period to be audited is a desired period in the past, the determination can be made with that period as the specified period. If there is a new category, proceed to step S138. If not, end the new category check.

(Step S138) The new information output unit 143 outputs an alert regarding the new category. For example, the new information output unit 143 extracts the new category identified by the new category identification unit 141 or accounting data corresponding to the new category, and outputs information regarding the extracted new category or accounting data. For example, the new information output unit 143 can output an alert by outputting a message or image indicating that there is a new category to the user, or by indicating that the new category is a new category by changing the display mode of the new category from other categories in the provisionally registered category master. When the processing of step S138 is completed, the new category check is completed, and the processing returns to the processing of FIG. 5.

By receiving an alert about a new category in this way, users can know that they should pay close attention to the accounting data that has been sorted into that category during an audit, preventing audit omissions and enabling audits to be conducted more accurately.

In addition, in step S134, the new category identification unit 141 may store the newly used category and category usage information in a table in which previously used categories and category usage information are associated with each other, and in step S137, determine whether or not there is a category in the table that corresponds to a usage date within a specified period, i.e., a newly used category (new category). In this case, the processing of step S127 may not be performed.

In addition, if the category usage information is a flag or the like indicating that the category usage information is new, for example, a category in the category master that is not associated with category usage information and that has been used in the interim journal entry that was loaded as the target for processing may be treated as a new category and an alert may be output.

Figure 7 is a flowchart showing an example of a rule checking process of the information processing device 100.

(Step S141) The processing unit 140 judges whether or not to check the split conditions. For example, when a predetermined operation by the user is accepted by the accepting unit 130, the processing unit 140 judges to check the split conditions. Here, the predetermined operation is, for example, an operation for displaying a screen for confirming or setting the split conditions on the display screen of the audit support system, but is not limited to this. If it is judged to check the split conditions, the process proceeds to step S142, and if not, the process proceeds to step S143.

(Step S142) In the division condition confirmation process, the division conditions are confirmed and set. Details of the division condition confirmation process will be described later.

(Step S143) The processing unit 140 determines whether or not to check the audit rule. For example, when a predetermined operation by the user is accepted by the accepting unit 130, the processing unit 140 determines to check the audit rule. Here, the predetermined operation is, for example, an operation for displaying a screen for checking or setting the audit rule on the display screen of the audit support system, but is not limited to this. For example, the processing unit 140 may determine to check the audit rule when an operation is performed to display a screen for performing extraction using the audit rule. If it is determined that the audit rule should be checked, the process proceeds to step S144; otherwise, the rule checking process ends.

(Step S144) In addition, the rule confirmation process checks and sets the audit rules.

When the processing of step S144 is completed, the rule confirmation processing ends and the processing returns to that of FIG. 4.

Figure 8 is a flowchart showing an example of a division condition confirmation process of the information processing device 100.

(Step S161) The processing unit 140 acquires the set split conditions. The processing unit 140 also outputs the acquired split conditions to the user via the output unit 160. For example, the set split conditions are displayed in a list on the display screen. It is preferable that the split conditions are displayed, for example, collectively by account item. It is also preferable that the split conditions corresponding to each account item are displayed based on ranking information.

(Step S162) The processing unit 140 determines whether to edit or add a split condition. For example, when a predetermined operation by the user is received by the receiving unit 130, the processing unit 140 determines to edit or add a split condition. Here, the predetermined operation is, for example, an operation to select an individual split condition on the display screen on which the split conditions are output, or an operation of a button provided for editing, but is not limited to this. If it is determined that a split condition is to be edited or added, the process proceeds to step S163, and if not, the process proceeds to step S164.

(Step S163) The processing unit 140 sets the edited split condition in association with the user identifier in response to the editing operation performed by the user and accepted by the accepting unit 130 (records it in the storage unit 110).

(Step S164) The division unit 145 determines whether or not an instruction to display the division results has been given. For example, the division unit 145 determines that an instruction to display the division results has been given when an instruction to display the division results from a user has been received by the reception unit 130. If the division unit 145 determines that an instruction to display the division results has been given, the process proceeds to step S165; otherwise, the process proceeds to step S166.

(Step S165) The division unit 145 searches the registered accounting data for corresponding accounting data for each of the division conditions that have been set. The division unit 145 obtains, through the search, the accounting data that corresponds to each division condition as divided accounting data.

(Step S166) The divided data output unit 147 performs statistical processing on the divided accounting data acquired by the division unit 145 for each division condition.

(Step S167) The split data output unit 147 outputs the statistical processing results as split output information for each split condition. For example, the split data output unit 147 displays each split condition in association with the statistical processing results. This allows the user to easily know the statistical processing results for each split condition.

When the processing of step S167 is completed, the processing returns to that of FIG. 7.

Figure 9 is a flowchart showing an example of an audit rule confirmation process of the information processing device 100.

(Step S181) The processing unit 140 acquires the audit rules that have been set. The processing unit 140 also outputs the acquired audit rules to the user via the output unit 160. For example, the audit rules that have been set are displayed in a list on the display screen. It is preferable that the audit rules are displayed, for example, by the corresponding account item. In this embodiment, when the first audit is performed on an organization, the first type rules are displayed as the audit rules that have been set.

(Step S182) The processing unit 140 determines whether or not to edit the audit rule. For example, the processing unit 140 determines to edit the audit rule when a predetermined operation by the user is received by the receiving unit 130. Here, the predetermined operation is, for example, but not limited to, an operation to select an individual audit rule on a screen that lists audit rules, or an operation of a button provided for editing. If it is determined that the audit rule is to be edited, the process proceeds to step S183; otherwise, the process proceeds to step S184.

(Step S183) The audit rule setting unit 149 sets an audit rule in association with the user identifier in accordance with the editing operation performed by the user and accepted by the accepting unit 130 (records it in the storage unit 110).

(Step S184) The processing unit 140 determines whether or not to add a second type rule. For example, when a predetermined operation by the user is received by the receiving unit 130, the processing unit 140 determines to add a second type rule. Here, the predetermined operation is, for example, but not limited to, the operation of a button to add a new audit rule provided on a screen that lists audit rules. If it is determined that a second type rule is to be added, the process proceeds to step S185; otherwise, the audit rule confirmation process is terminated and the process returns to FIG. 7.

(Step S185) The audit rule setting unit 149 receives a split condition specification operation via the reception unit 130. The split condition specification operation is, for example, an operation performed by a user to specify a split condition stored in the storage unit 110 to be used for the second type rule to be added.

(Step S186) The audit rule setting unit 149 receives an operation to specify an extraction condition corresponding to the split condition through the reception unit 130. The operation to specify an extraction condition is, for example, an operation performed by a user to specify a condition related to an amount to be used for the second type rule to be added.

(Step S187) The audit rule setting unit 149 sets a second type rule in association with the user identifier based on the split condition selection operation and the extraction condition specification operation accepted by the accepting unit 130 (records it in the storage unit 110).

When processing of step S187 is completed, the process returns to that of FIG. 7.

In addition, in the audit rule confirmation process, it may be possible to add a second type rule by citing a second type rule for another user or another target organization, as in the following modified example.

Figure 10 is a flowchart showing a modified example of the audit rule confirmation process of the information processing device 100.

The processing from step S281 to step S283 is performed in the same manner as the processing from step S181 to step S183 described above.

(Step S284) The processing unit 140 determines whether or not to add a second type rule, similar to step S184 described above. If it is determined that a second type rule is to be added, the process proceeds to step S285; otherwise, the audit rule confirmation process ends and the process returns to FIG. 7.

(Step S285) In this modified example, the audit rule setting unit 149 determines whether or not to quote another person's second type rule. The audit rule setting unit 149 determines to quote another person's second type rule, for example, when a predetermined operation by the user is accepted by the accepting unit 130. Here, the predetermined operation is, for example, but is not limited to, the operation of an audit rule quote button provided on a screen that lists audit rules. If it is determined that another person's second type rule is to be cited, the process proceeds to step S288; otherwise, the process proceeds to step S286.

(Steps S286, S287) As in steps S185 and S186 described above, the audit rule setting unit 149 receives the split condition specification operation and the extraction condition specification operation via the reception unit 130. Then, the process proceeds to step S290.

(Step S288) On the other hand, when quoting a second-type rule, the audit rule setting unit 149 searches for second-type rules of other users. Then, the reception unit 130 receives an operation to specify which of the second-type rules found by the user is to be quoted.

(Step S289) The audit rule setting unit 149 receives an editing operation by the user for the second type rule designated as the citation target via the reception unit 130. Then, the process proceeds to step S290.

(Step S290) The audit rule setting unit 149 sets a second type rule in association with the user identifier based on the split condition selection operation and extraction condition specification operation accepted by the acceptance unit 130, or based on the editing operation accepted by the acceptance unit 130 (records it in the storage unit 110).

When processing of step S290 is completed, the process returns to that of FIG. 7.

Figure 11 is a flowchart showing an example of a report output operation of the information processing device 100.

The operation shown in FIG. 11 is periodically and repeatedly executed by the processing unit 140. Note that the operation may be executed when a certain condition is met, not limited to conditions based on time or time intervals.

(Step S191) The processing unit 140 judges whether or not a report output instruction has been issued. For example, the processing unit 140 judges that a report output instruction has been issued when a predetermined operation by the user is accepted by the accepting unit 130. Here, the predetermined operation is, for example, but is not limited to, an operation of a report creation button provided on a screen that lists audit rules. In addition, the processing unit 140 may be configured to judge that a report output instruction has been issued when a predetermined output start condition is satisfied, regardless of the operation by the user. For example, when a setting flag indicating whether or not to output a report is read in the setting data, etc., and when the secondary output result is output, the processing unit 140 may be configured to judge that a report output instruction has been issued. If it is determined that a report output instruction has been issued, the process proceeds to step S191, and if not, the report output operation is terminated.

(Step S192) The report construction unit 157 acquires the secondary extraction results output by the secondary output unit 155.

(Step S193) The report composition unit 157 obtains the template information stored in the storage unit 110.

(Step S194) The report construction unit 157 constructs a report that includes at least a portion of the report content using the secondary extraction result output by the secondary output unit 155 and the template information. The report construction unit 157 outputs the constructed report and ends the report completion operation.

Next, a specific example of the operation of the information processing device 100 will be described while showing examples of information handled by the information processing device 100 in this embodiment and examples of screens output to the user.

The user can use the information processing device 100 while displaying various screens on the terminal device 600 or the like. Such screen transitions are realized by the terminal device 600 and the information processing device 100 communicating with each other as appropriate, or by the processing unit 140 performing control operations based on information transmitted to the information processing device 100 in response to user operations received by the terminal reception unit 630 or the like.

Figure 12 is a diagram illustrating a specific example of a screen transition output by the information processing device 100.

As shown in FIG. 12, when a user logs in, the data registration screen S11 is displayed first. On the data registration screen S11, the user can provisionally register data and confirm new classifications. When the data registration operation is performed for each piece of data, the screen transitions to a split mode display screen for setting split conditions and performing splitting.

For example, in split mode, a split condition list screen S21 is displayed on which the split conditions that have been set can be confirmed. When an operation is performed to edit a split condition or to create a new one, the screen transitions to a split condition setting screen S22. On the split condition setting screen S22, a new split condition can be created or an already set split condition can be edited. When a split condition is set on the split condition setting screen S22, the screen returns to the split condition setting screen S21. When a split screen transition operation is performed on the split condition list screen S21, the screen transitions to a split instruction screen S23. On the split instruction screen S23, a split result display instruction can be performed to display split output information based on the set split condition. When a split result display instruction is performed on the split instruction screen S23, a split result display screen S24 is displayed on which the statistical processing results (split output information) for the split accounting data are displayed. When a list screen transition operation is performed on the split instruction screen S23 or the split result display screen S24, the screen transitions to the split condition list screen S21.

In this way, in split mode, the user can repeatedly set split conditions and check the split output information using the set split conditions as needed. By performing such tasks, the user can easily understand the characteristics of the collection of accounting data that has been loaded. The user can then easily set split conditions that keep in mind the audit rules that they wish to create.

When an audit mode selection operation is performed on each display screen in split mode to switch to audit mode, the display screen will transition to the audit mode for performing an audit.

For example, in the audit mode, first, an audit rule list screen S31 is displayed on which the audit rules that have been set can be confirmed. When an audit rule is edited or a new audit rule is created, the screen transitions to an audit rule edit screen S32. In the audit rule edit screen S32, a new audit rule can be created or an audit rule that has already been set can be edited. When an audit rule is set in the audit rule edit screen S32, the screen returns to the audit rule setting screen S31. When an extraction screen transition operation is performed in the audit rule list screen S31, the screen transitions to a primary extraction instruction screen S33. In the primary extraction instruction screen S33, an instruction to execute an extraction using the set audit rule can be given. When an extraction instruction is given, the screen transitions to a primary extraction result output screen S34 that displays the primary extraction result. In the primary extraction result output screen S34, the user can select and discard the accounting data of the primary extraction result. After that, when a secondary extraction instruction or a report creation instruction is given, the screen transitions to a secondary extraction result output screen or a report output screen (not shown).

When an audit mode selection operation is performed on each display screen in split mode to switch to audit mode, the display screen will transition to the audit mode screen.

Figure 13 is a diagram illustrating a specific example of the data registration screen S11 output by the information processing device 100.

As shown in FIG. 13, the data registration screen S11 includes an interface for accepting the specification of data to be loaded into the audit support system, and an interface for confirming the contents of the provisionally registered data. The data registration screen S11 also includes a data confirmation button 811 for registering the provisionally registered data. The user can register each piece of data by operating the data confirmation button 811 when each piece of data has been provisionally registered.

The data provisionally registered on the data registration screen S11 includes opening balance data, master information for the subject master, sub-subject master, and tax category master, and journal entry data during the period. The journal entry data during the period is a collection of two or more accounting data that are the subject of the audit. Any of this data can be obtained, for example, by exporting it from a specific accounting software used by the target organization. In other words, the items contained in this data are consistent with each other.

In the data registration screen S11, the new information output unit 143 displays, for example, the extraction result of the new category for the provisionally registered data. This allows the user to easily confirm the new category. In the example shown in FIG. 13, for example, in the provisionally registered data, among the master information, some auxiliary subjects included in the auxiliary subject master are newly used, and there are no newly used categories. That is, the newly used auxiliary subjects are displayed in a list. Note that the display mode is not limited to this. For example, among all the auxiliary subjects included in the auxiliary subject master, the newly used auxiliary subjects may be displayed in a unique mode. In addition, when the master information of each provisionally registered category is displayed, the category included in the master information and not appearing in the journal data for the target period (current period) (there is no transaction for the subject) is displayed in a different display mode, for example, in gray or other colors with different brightness or saturation, in a different font, or with different character decoration.

In this specific example, a menu bar 801 is displayed at the top of each screen. The menu bar 801 includes, for example, a data registration screen S11, a data registration button 802 for switching between a split mode and an audit mode, a split mode button 803, and an audit mode button 804. The menu bar 801 displays various statuses such as the name of the logged-in user and the name of the target organization, but is not limited to these.

When the split mode button 803 is operated on the data registration screen S11, for example, the split condition list screen S21 is displayed. Note that the split condition list screen S21 may also be displayed when the data confirmation button 811 is operated.

Figure 14 is a diagram illustrating a specific example of identifying a new section in the information processing device 100.

Figure 14 shows an example of provisionally registered auxiliary subject master data, an example of a table (category usage information table) in which category usage information stored in the storage unit 110 is associated with auxiliary subjects, an example of provisionally registered interim journal entry data, and an example of a registered auxiliary subject master data that is generated by the new category identification unit 141 based on these and a new category is identified.

That is, the auxiliary account master contains two or more auxiliary accounts that can be used as auxiliary accounts. Each auxiliary account is associated with an auxiliary code, which is an identifier used to distinguish between those that correspond to the same account. That is, each auxiliary account can be uniquely identified by a combination of an identifier ("code") that identifies the account and an auxiliary code. The category usage information table records category usage information in association with each combination of code and auxiliary code. Category usage information is, for example, the date of use. Based on the auxiliary account master and the category usage information table, it is identified that the auxiliary account "XX Bank" and the auxiliary account "△ Bank" have each been used on the usage date.

As described above, the new category identification unit 141 identifies auxiliary accounts that have not been associated with a usage date in the auxiliary account master data and are now being used in the accounting data of the interim journal entry data. The transaction date of the identified accounting data is then recorded as the usage date for the corresponding auxiliary account. In the example shown in the figure, for example, it can be seen that a new usage date has been recorded for the part surrounded by a two-dot chain line. The new information output unit 143 outputs an alert regarding the new category based on the usage date. The newly recorded usage date may also be recorded in the category usage information table when the auxiliary account master data is registered.

Figure 15 is a diagram illustrating a specific example of the division condition list screen S21 output by the information processing device 100.

As shown in FIG. 15, in the split mode, each screen includes a button 821 for moving to the split condition list screen S21, a button 822 for moving to the split instruction screen S23, and a button 823 for moving to the split result display screen S24. When each of these buttons 821, 822, and 823 is operated, the screen moves to the corresponding screen.

The split condition list screen S21 displays a list of account items included in the registered account master. The list displays, for each account item, the contents that have already been set as split conditions for each of the auxiliary items and the extraction conditions in the extraction column. The presence or absence of contents that have already been set as split conditions may also be displayed. In addition, it is preferable that account items that do not appear in the journal data for the current period (account items for which there are no transactions in the current period) are displayed in a different display mode from account items that appear in the journal data for the current period. It is also preferable to be able to select whether to display all account items or only items with transactions in the current period, and whether to display all account items or only items for which split conditions have been set.

In this embodiment, the split condition list screen S21 may display statistical processing results regarding the amount, number, etc. of the corresponding accounting data for each account item and, if set, for each split condition. The user can view the statistical processing results and grasp an overview of the journal data for the current period. Furthermore, by viewing the statistical processing results, the user can easily find the account item for which the setting work regarding the split condition should be performed and proceed to the setting work regarding the split condition.

When the setting button 825 displayed corresponding to each account item on the split condition list screen S21 is operated, the screen transitions to the split condition setting screen S22 for setting the split condition corresponding to that account item.

Figure 16 is a diagram illustrating a specific example of the division condition setting screen S22 output by the information processing device 100.

Figure 16 shows a specific example of the split condition setting screen S22 that is displayed when the setting button 825 corresponding to the account item "Taxes and public charges" in Figure 15 is operated. On this split condition setting screen S22, the split conditions for the account item "Taxes and public charges" can be edited and set.

The left portion of the split condition setting screen S22 shows the split conditions set for the account item. Among the split conditions, those that have corresponding accounting data in the journal entry data for the current period are displayed in a different display mode from the other split conditions. A details button 826 is displayed in association with the split condition. When the details button 826 is operated, it is preferable that, for example, the split unit 145 and the split data output unit 147 display the split accounting data that corresponds to the split condition. This allows the user to adjust the split conditions while checking the split accounting data.

The right side of the split condition setting screen S22 shows the setting status of the split condition set for the account item. The setting status preferably includes, for example, "Use", which is an item for setting whether or not to reflect the split result. In addition, the setting status preferably includes "Residual Setting", which is residual setting information related to the split condition. It is preferable that the priority order can be set for the "Residual Setting". By manipulating the displayed arrow and changing the order of the items, the order of extraction, i.e., the priority order, is changed. In the example shown in the figure, for example, data including "penalties" is extracted from the accounting data of the parent population of the account item "taxes and public charges", data including "late payment tax" is extracted from the remaining group, and data including "withholding income tax" is further extracted from the remaining group. The "Residual Setting" refers to consideration for extracting "other than the above". Data corresponding to the split condition set to off in the "Residual Setting" can be included in "other than the above". The "Residual Setting" may also be called "NoMarks extraction". When the edit button 827 or delete button 828 displayed corresponding to each split condition is operated, the split condition can be edited or deleted. When a menu item at the top of the screen is operated, the split condition is set and the screen returns to the split condition list screen S21.

Figure 17 is a diagram illustrating a specific example of a split instruction screen S23 output by the information processing device 100.

The split instruction screen S23 has a split execution button 831 for issuing a split result display instruction. When the split execution button 831 is operated, the screen transitions to the split result display screen S24.

Figure 18 is a diagram illustrating a specific example of a division result display screen S24 output by the information processing device 100.

As shown in FIG. 18, the split result display screen S24 displays the statistical processing results, i.e., split output information, corresponding to each split condition that has been set. In addition, for each account item, the statistical processing results, i.e., residual output information, for residual accounting data that does not meet any of the split conditions are displayed as "other than the above." Note that the residual output information may be output based on the residual setting information.

In FIG. 18, for example, the total amount of the divided accounting data for the current period and information on the percentage of each amount in the whole (coverage) are displayed as the statistical processing results. The contents of the displayed statistical processing results can be set, for example, by the processing method setting button 834 or the processing target setting button 835. The set contents are reflected on the division result display screen S24, for example, by operating the tally reflection button 836. For example, the processing method setting button 834 allows the selection of whether to display the total value for the current period or the trend of the total value for a specified period (for example, the trend of the total value by month). Also, for example, the setting button 835 allows the selection of whether to tally up the amount or the number of accounting data items. In addition to these, it may be possible to switch whether to adopt a tallying method based on the remaining setting information.

Figure 19 is a diagram illustrating a specific example of a split result display screen S24b in a second output mode output by the information processing device 100. Figure 20 is a diagram illustrating a specific example of a split result display screen S24c in a third output mode output by the information processing device 100. Figure 21 is a diagram illustrating a specific example of a split result display screen S24d in a fourth output mode output by the information processing device 100.

On the division result display screen S24b, for example, the total number of divided accounting data items for the current period and information on the percentage of each item in the whole (coverage) are displayed as the statistical processing results. On the division result display screen S24c, for example, the trend in the monthly total amount of the divided accounting data is displayed as the statistical processing result. On the division result display screen S24b, for example, the total number of divided accounting data items for each month is displayed as the statistical processing result.

In this way, the statistical processing results are displayed in a variety of display formats on the division result display screen S24, so the user can set and edit the division conditions as appropriate, and become aware of the characteristics of the journal data population and the possibility that heterogeneous accounting data may be included. It is preferable that when the user performs an operation to select such division output information or residual output information, detailed information of the divided accounting data that constitutes it is displayed. This effectively enables the user to become aware of the characteristics of the journal data population and the possibility that heterogeneous accounting data may be included.

Figure 22 is a diagram illustrating a specific example of the audit rule list screen S31 output by the information processing device 100.

As shown in FIG. 22, in audit mode, each screen includes a button 841 for transitioning to the audit rule list screen S21 and a button 842 for transitioning to the extraction instruction screen S33. When each of these buttons 841, 842 is operated, transition is made to the corresponding screen.

The audit rule list screen S31 displays a list of registered audit rules. For each audit rule, the list displays the rule name, the rule policy, the conditions for each audit rule ("procedure details"), the usage flag ("on/off"), and the validity period. The user can switch the usage flag for each audit rule to determine whether or not to use it for extraction.

When the Add New button 851 is operated on the audit rule list screen S31, the screen transitions to an audit rule edit screen S32 for setting a new audit rule. Also, when the Quote button 852 is operated on the audit rule list screen S31, the screen transitions via a search screen (not shown) for searching for the audit rule to be quoted, and then to an audit rule edit screen S32 for setting the quoted audit rule. When the Edit button 853 displayed corresponding to each existing audit rule is operated on the audit rule list screen S31, the screen transitions to an audit rule edit screen S32 for editing that audit rule.

Figure 23 is a diagram illustrating a specific example of the audit rule editing screen S32 output by the information processing device 100.

As shown in FIG. 23, the audit rule editing screen S32 shows the setting status of each audit rule. The audit rule editing screen S32 displays a registration button 861 for setting an audit rule and a cancel button 862 for canceling the setting of the audit rule. When the registration button 861 or the cancel button 862 is operated, the screen returns to the audit rule list screen S31. The audit rule editing screen S32 also includes a policy selection button 863 for selecting the policy for the rule. In the figure, for example, a state in which "extract details" has been selected as the policy is shown.

In this embodiment, the audit rule editing screen S32 can accept input of items such as an explanation of the audit rule and information indicating related materials for the audit rule. The accepted items are associated with the audit rule and recorded in the storage unit 110. Here, as information indicating related materials, for example, information indicating supporting materials to be referenced when additional examination is performed with evidence confirmation for the transaction extracted by the audit rule can be registered in association with the audit rule. By recording materials and the like that are called by names unique to the audit target organization, etc., the information can be efficiently shared between users who perform the audit, and even if a handover of work occurs for the audit user, for example, the audit can be continued smoothly. It is preferable that the information regarding the materials entered here is transcribed into the relevant item when a report item related to the audit rule is created in the audit report. This makes it easy to create an audit report in which the user or the audit target can easily confirm and verify the items pointed out.

On the audit rule editing screen S32, a combination of split conditions and extraction conditions is shown for the audit rule. The extraction conditions include, for example, a field for setting the amount. In addition, it also includes a field for specifying whether the side is a debit or credit, and a field for specifying the validity period. As a result, by using this audit rule, accounting data that satisfies the extraction conditions and other conditions is extracted from the split accounting data that satisfies the split conditions.

Figure 24 is a diagram illustrating a specific example of the audit rule editing screen S32b in the second output mode output by the information processing device 100.

The audit rule editing screen S32b is for an audit rule for which "transitional comparison" has been selected as the policy, for example. The audit rule editing screen S32b displays a comparison selection button 865 for selecting data to be compared with accounting data that satisfies the splitting condition, and a comparison condition selection section 866. The data to be compared may be, for example, data from the previous month "compared to previous month", data from the same month of the previous year "compared to the same month of the previous year", or data from the end of the previous period "compared to the end of the previous period". In addition, the comparison condition may be, for example, one that is extracted when there is a change as a result of the comparison ("extraction when there is a change"), or one that is extracted when there is a match ("extraction when there is a match").

Figure 25 is a diagram illustrating a specific example of the audit rule editing screen S32c in the third output mode output by the information processing device 100.

The audit rule editing screen S32c is for an audit rule for which "correlation analysis" is selected as the policy, for example. On the audit rule editing screen S32c, it is possible to specify two split conditions for which correlation is to be performed.

Figure 26 is a diagram illustrating a specific example of the primary extraction instruction screen S33 output by the information processing device 100.

As shown in FIG. 26, the primary extraction instruction screen S33 has a batch extraction execution button 871 for executing a primary extraction using all the audit rules that have been set. When an extraction screen transition operation is performed by pressing the batch extraction execution button 871, the screen transitions to the primary extraction result output screen S34.

Figure 27 is a diagram illustrating a specific example of the primary extraction result output screen S34 output by the information processing device 100.

As shown in FIG. 27, the primary extraction result output screen S34 displays information on the accounting data extracted based on each audit rule in a list. In this specific example, the information on each accounting data is displayed in association with the audit rule. The extracted accounting data information includes, for example, information on the transaction date, account item, sub-item, amount, and summary, but is not limited thereto, and may include, for example, information on tax classification and tax rate. The user can perform an audit using the extracted accounting data information. In this specific example, the primary extraction result output screen S34 displays a report target selection section 882 and an additional note entry section 883 in association with information on each extracted accounting data. In the report target selection section 882, a report target selection flag is set by a selection operation performed by the user regarding whether or not to use the report to create a report (whether or not to create a report on the accounting data). The selection operation is, for example, an operation of switching whether or not to use the report to create a report using the report target selection section 882, which is a check box, but is not limited thereto. In the additional notes entry section 882, the user inputs notes and comments about the accounting data. The input items can be recorded in the storage section 110 in association with the accounting data. Note that the system may be configured so that by selecting each accounting data or each audit rule, the user can transition to a confirmation screen for confirming details about the accounting data.

The primary extraction result output screen S34 is provided with a report target confirmation button 881 for executing the selected secondary extraction. In this specific example, when the report target confirmation button 881 is operated, a transition to a secondary extraction result output screen (not shown) occurs. At this time, the secondary extraction result output screen is output using the accounting data selected to be used for creating the report according to the report target selection flag. The user can check the contents of the secondary extraction result output screen and perform a predetermined operation to output the report. When the user performs a predetermined operation, an audit report is output. It is preferable that the secondary extraction result output screen accepts an editing operation of the report contents by the user. It is also preferable that the contents entered in the additional notes entry section 882 are also used in the output of the secondary extraction result output screen and the output of the report. It is also preferable that the report is output in response to the operation of the report target confirmation button 881.

Figure 28 shows a specific example of template information used in the information processing device 100.

As shown in FIG. 28, template information is information used to output an audit report, for example, as text data in a specified format. For example, the audit report can be output in the so-called Markdown format, HTML format, CSV format, JSON format, XML format, etc., but it may also be output in other formats. In the template information, the part surrounded by double curly brackets is a variable part in which items related to the extracted accounting data are placed. The other parts are information related to the standard wording that makes up the report and the layout.

As described above, according to this embodiment, accounting data extracted based on audit rules is output by primary extraction. Therefore, audits can be easily performed with little variation using audit rules according to the purpose of the audit. Furthermore, using the results of the primary extraction, audit work can be easily performed by secondary extraction, and audit reports can be output. Therefore, audit work can be easily performed.

By using the audit support system, inexperienced users can refer to audit rules created by experienced users, and audit rules created by a user who has been performing audit work on a specific organization can be taken over by a successor user. The tacit knowledge previously possessed by each user can be made explicit as audit rules and used for future work or the work of other users. This can improve the quality of work and help train young staff with little experience. In addition, when multiple users form a team to perform audit work on a specific organization, the explicit audit rules can be used, so audit work can be performed with stable quality regardless of each user's subjectivity, and it also becomes easier for users other than the responsible user to check the work results.

In addition, in this embodiment, based on the division conditions for one account item, divided accounting data can be obtained from the accounting data that is the population, and the divided output information can be output. Therefore, even if the accounting data is huge, the user can easily recognize the characteristics or trends of the accounting data that is the population, and the presence or absence of peculiar data. For example, the user can easily know the habits and trends of bookkeeping that may exist for each organization (tendencies in allocation to subjects, tendencies in writing in the summary column, etc.). Therefore, the user can use the grasped matters in audit work, for example, to efficiently plan audits. Since the statistical processing results can be output as the divided output information, information on the accounting data that is the population can be more specifically recognized. Since the residual output information is output together with the divided output information, it is easy to determine whether the division conditions are excessive or insufficient, whether the division conditions are appropriate, etc., and appropriate division conditions can be efficiently set.

The processing in this embodiment may be realized by software. This software may be distributed by software download or the like. This software may also be recorded on a recording medium such as a CD-ROM and distributed. The software for realizing the information processing device 100 in this embodiment is a program as follows. That is, this program is a program executed by a computer of the information processing device 100 having a storage unit 110 in which two or more audit rules, each of which corresponds to a first type rule prepared for common use for two or more organizations or users, or a second type rule associated with an identifier that identifies the organization or user as being used for one or more organizations or a specific user, and two or more accounting data related to a specific organization, each of which corresponds to information on the classified category and information on the amount, are stored, and the program causes the computer of the information processing device 100 to function as an extraction unit that extracts one or more accounting data from the two or more accounting data using at least one audit rule of the two or more audit rules that corresponds to the identifier of the specific organization or the identifier of the user who uses the information processing device, and an extracted data output unit that outputs the accounting data extracted by the extraction unit. This program is executed by a computer of an information processing device 100 having a storage unit 110 in which two or more pieces of accounting data relating to a specific organization sorted into one account item and one or more division conditions associated with the account item are stored, and causes the computer of the information processing device 100 to function as a division unit that acquires one or more pieces of accounting data corresponding to each of the one or more division conditions from the two or more pieces of accounting data, and a division data output unit that outputs division output information relating to the divided accounting data acquired by the division unit for each division condition, where the division condition has at least one of a condition relating to a subsidiary item that is a subclassification of the account item and a condition relating to a specified bookkeeper input item that corresponds to the accounting data.

(others)

Figure 29 is an overview of the computer system 800 in the above embodiment. Figure 30 is a block diagram of the same computer system 800.

These figures show the configuration of a computer that executes the programs described in this specification to realize the information processing device 100 of the above-mentioned embodiment. The above-mentioned embodiment can be realized by computer hardware and a computer program executed thereon.

The computer system 900 includes a computer 901 that includes a CD-ROM drive, a keyboard 902, a mouse 903, and a monitor 904.

In addition to the CD-ROM drive 9012, the computer 901 includes an MPU 9013, a bus 9014 connected to the CD-ROM drive 9012 etc., a ROM 9015 for storing programs such as a boot-up program, a RAM 9016 connected to the MPU 9013 for temporarily storing instructions for application programs and providing temporary storage space, and a hard disk 9017 for storing application programs, system programs, and data. Although not shown here, the computer 901 may further include a network card that provides a connection to a LAN.

A program that causes the computer system 900 to execute the functions of the information processing device of the above-mentioned embodiment may be stored on a CD-ROM 9101, inserted into the CD-ROM drive 9012, and then transferred to the hard disk 9017. Alternatively, the program may be sent to the computer 901 via a network (not shown) and stored on the hard disk 9017. The program is loaded into the RAM 9016 when executed. The program may be loaded directly from the CD-ROM 9101 or the network.

The program does not necessarily have to include an operating system (OS) or a third-party program that causes the computer 901 to execute the functions of the information processing device of the above-mentioned embodiment. The program only needs to include an instruction portion that calls appropriate functions (modules) in a controlled manner to obtain the desired results. How the computer system 900 operates is well known, and a detailed description will be omitted.

In the above program, the transmission step of transmitting information and the reception step of receiving information do not include processing performed by hardware, such as processing performed by a modem or interface card in the transmission step (processing that is performed only by hardware).

The program may be executed by a single computer or multiple computers. In other words, the program may be executed by centralized processing or distributed processing.

In addition, in the above embodiment, two or more components present in one device may be physically realized on one medium.

In addition, in the above embodiments, each process (each function) may be realized by centralized processing in a single device (system), or may be realized by distributed processing by multiple devices (in this case, the entire system consisting of multiple devices performing distributed processing can be considered as a single "device").

In addition, in the above embodiment, the transfer of information between components may be performed, for example, by one component outputting information and the other component receiving information if the two components transferring the information are physically different, or, if the two components transferring the information are physically the same, by shifting from a processing phase corresponding to one component to a processing phase corresponding to the other component.

In addition, in the above embodiment, information related to the processing executed by each component, such as information accepted, acquired, selected, generated, transmitted, or received by each component, and information such as thresholds, formulas, and addresses used by each component in processing, may be temporarily or long-term stored in a recording medium (not shown) even if not specified in the above description. Furthermore, each component or a storage unit (not shown) may store information in the recording medium (not shown). Furthermore, each component or a reading unit (not shown) may read information from the recording medium (not shown).

In the above embodiment, if the information used by each component, such as the thresholds, addresses, and various setting values used by each component in processing, may be changed by the user, the user may or may not be able to change the information as appropriate, even if not specified in the above description. If the information is changeable by the user, the change may be realized, for example, by a reception unit (not shown) that receives a change instruction from the user, and a change unit (not shown) that changes the information in response to the change instruction. The reception unit (not shown) may accept the change instruction from an input device, may receive information transmitted via a communication line, or may receive information read from a specified recording medium.

The present invention is not limited to the above-described embodiment, and various modifications are possible, which are also included within the scope of the present invention.

The components of each of the above-described embodiments may be replaced or combined with components of other embodiments as appropriate. In addition, some of the components and functions of the above-described embodiments may be omitted.

As described above, the information processing device of the present invention has the effect of being able to easily perform audits with little variation, and is useful as an information processing device, etc.

1 Information system 100 Information processing device 110 Storage unit 120 Receiving unit 130 Accepting unit 140 Processing unit 141 New section identification unit 143 New information output unit 145 Dividing unit 147 Divided data output unit 149 Audit rule setting unit 151 Extracting unit 153 Extracted data output unit 155 Secondary output unit 157 Report composition unit 160 Output unit 170 Transmitting unit 600 Terminal device 610 Terminal storage unit 620 Terminal receiving unit 630 Terminal accepting unit 640 Terminal processing unit 660 Terminal output unit 670 Terminal transmitting unit

Claims (14)

a storage unit for storing two or more audit rules, each of which corresponds to a first type rule prepared for common use with respect to two or more organizations or users, or a second type rule associated with an identifier for identifying one or more organizations or a specific user as being used with respect to the organization or user, and two or more accounting data related to a specific organization, each of which corresponds to information related to a classified category and information related to an amount;
A reception unit that receives an identifier of the specific organization or an identifier of a user who uses the specific organization;
an extraction unit that extracts one or more pieces of accounting data from the two or more pieces of accounting data by using at least one audit rule from the two or more audit rules that corresponds to the identifier of the specific organization or the identifier of a user who uses the accounting data;
an extracted data output unit that outputs the accounting data extracted by the extraction unit,
An information processing device , wherein the audit rule relates to fluctuations in the amount of multiple time-series accounting data related to executive compensation. a storage unit for storing two or more audit rules, each of which corresponds to a first type rule prepared for common use with respect to two or more organizations or users, or a second type rule associated with an identifier for identifying one or more organizations or a specific user as being used with respect to the organization or user, and two or more accounting data related to a specific organization, each of which corresponds to information related to a classified category and information related to an amount;
A reception unit that receives an identifier of the specific organization or an identifier of a user who uses the specific organization;
an extraction unit that extracts one or more pieces of accounting data from the two or more pieces of accounting data by using at least one audit rule from the two or more audit rules that corresponds to the identifier of the specific organization or the identifier of a user who uses the accounting data;
an extracted data output unit that outputs the accounting data extracted by the extraction unit,
The information processing apparatus , wherein the audit rule relates to a correlation between the amounts of multiple pieces of time-series accounting data relating to a first category and the amounts of multiple pieces of time-series accounting data relating to a second category. 3. The information processing apparatus according to claim 2 , wherein the audit rule relates to a correlation between a plurality of time-series accounting data amounts relating to a security deposit and a plurality of time-series accounting data amounts relating to a rent. a storage unit for storing two or more audit rules, each of which corresponds to a first type rule prepared for common use with respect to two or more organizations or users, or a second type rule associated with an identifier for identifying one or more organizations or a specific user as being used with respect to the organization or user, and two or more accounting data related to a specific organization, each of which corresponds to information related to a classified category and information related to an amount;
A reception unit that receives an identifier of the specific organization or an identifier of a user who uses the specific organization;
an extraction unit that extracts one or more pieces of accounting data from the two or more pieces of accounting data by using at least one audit rule from the two or more audit rules that corresponds to the identifier of the specific organization or the identifier of a user who uses the accounting data;
an extracted data output unit that outputs the accounting data extracted by the extraction unit,
The two or more pieces of accounting data each correspond to date information relating to a date,
The audit rule is associated with a validity period during which the rule is used;
The extraction unit extracts, from the two or more pieces of accounting data, one or more pieces of accounting data whose corresponding date information is included in a validity period corresponding to the one or more audit rules . a storage unit for storing two or more audit rules, each of which corresponds to a first type rule prepared for common use with respect to two or more organizations or users, or a second type rule associated with an identifier for identifying one or more organizations or a specific user as being used with respect to the organization or user, and two or more accounting data related to a specific organization, each of which corresponds to information related to a classified category and information related to an amount;
A reception unit that receives an identifier of the specific organization or an identifier of a user who uses the specific organization;
an extraction unit that extracts one or more pieces of accounting data from the two or more pieces of accounting data by using at least one audit rule from the two or more audit rules that corresponds to the identifier of the specific organization or the identifier of a user who uses the accounting data;
an extracted data output unit that outputs the accounting data extracted by the extraction unit,
a usage flag for the first type rule is stored in the storage unit in association with a user identifier for identifying a user,
The extraction unit extracts the accounting data using the first rule in which the usage flag corresponding to the user identifier of a user who uses the accounting data is in a predetermined state. a storage unit for storing two or more audit rules, each of which corresponds to a first type rule prepared for common use with respect to two or more organizations or users, or a second type rule associated with an identifier for identifying one or more organizations or a specific user as being used with respect to the organization or user, and two or more accounting data related to a specific organization, each of which corresponds to information related to a classified category and information related to an amount;
A reception unit that receives an identifier of the specific organization or an identifier of a user who uses the specific organization;
an extraction unit that extracts one or more pieces of accounting data from the two or more pieces of accounting data by using at least one audit rule from the two or more audit rules that corresponds to the identifier of the specific organization or the identifier of a user who uses the accounting data;
an extracted data output unit that outputs the accounting data extracted by the extraction unit,
The reception unit further receives a user identifier of a user who has performed a citation operation for citing the second type rule associated with a user identifier of another user stored in the storage unit,
The information processing device further comprises an audit rule setting unit that further associates the second type rule corresponding to the citation operation with a user identifier accepted by the accepting unit. a storage unit for storing two or more audit rules, each of which corresponds to a first type rule prepared for common use with respect to two or more organizations or users, or a second type rule associated with an identifier for identifying one or more organizations or a specific user as being used with respect to the organization or user, and two or more accounting data related to a specific organization, each of which corresponds to information related to a classified category and information related to an amount;
A reception unit that receives an identifier of the specific organization or an identifier of a user who uses the specific organization;
an extraction unit that extracts one or more pieces of accounting data from the two or more pieces of accounting data by using at least one audit rule from the two or more audit rules that corresponds to the identifier of the specific organization or the identifier of a user who uses the accounting data;
an extracted data output unit that outputs the accounting data extracted by the extraction unit,
The classification is related to account items , and the information processing device. The information processing device according to claim 7, wherein the audit rule has a division condition set for each account item, the division condition having at least one of a condition regarding a sub-account which is a sub-classification of the account item and a condition regarding a specified bookkeeper input item corresponding to accounting data. a storage unit for storing two or more audit rules, each of which corresponds to a first type rule prepared for common use with respect to two or more organizations or users, or a second type rule associated with an identifier for identifying one or more organizations or a specific user as being used with respect to the organization or user, and two or more accounting data related to a specific organization, each of which corresponds to information related to a classified category and information related to an amount;
A reception unit that receives an identifier of the specific organization or an identifier of a user who uses the specific organization;
an extraction unit that extracts one or more pieces of accounting data from the two or more pieces of accounting data by using at least one audit rule from the two or more audit rules that corresponds to the identifier of the specific organization or the identifier of a user who uses the accounting data;
an extracted data output unit that outputs the accounting data extracted by the extraction unit,
the accepting unit further accepts, by a user, an input operation of input information for the accounting data output by the extracted data output unit;
The information processing device further comprises a secondary output unit that outputs at least a portion of the accounting data extracted by the extraction unit, the accounting data corresponding to the input information. a storage unit for storing two or more audit rules, each of which corresponds to a first type rule prepared for common use with respect to two or more organizations or users, or a second type rule associated with an identifier for identifying one or more organizations or a specific user as being used with respect to the organization or user, and two or more accounting data related to a specific organization, each of which corresponds to information related to a classified category and information related to an amount;
A reception unit that receives an identifier of the specific organization or an identifier of a user who uses the specific organization;
an extraction unit that extracts one or more pieces of accounting data from the two or more pieces of accounting data by using at least one audit rule from the two or more audit rules that corresponds to the identifier of the specific organization or the identifier of a user who uses the accounting data;
an extracted data output unit that outputs the accounting data extracted by the extraction unit,
The storage unit stores template information related to an audit report,
The information processing device further comprises a report construction unit that constructs an audit report including at least a part of report content using at least a portion of the accounting data extracted by the extraction unit and the template information. a storage unit for storing two or more audit rules, each of which corresponds to a first type rule prepared for common use with respect to two or more organizations or users, or a second type rule associated with an identifier for identifying one or more organizations or a specific user as being used with respect to the organization or user, and two or more accounting data related to a specific organization, each of which corresponds to information related to a classified category and information related to an amount;
A reception unit that receives an identifier of the specific organization or an identifier of a user who uses the specific organization;
an extraction unit that extracts one or more pieces of accounting data from the two or more pieces of accounting data by using at least one audit rule from the two or more audit rules that corresponds to the identifier of the specific organization or the identifier of a user who uses the accounting data;
an extracted data output unit that outputs the accounting data extracted by the extraction unit,
Category usage information associated with categories used for sorting past accounting data is stored in the storage unit,
a new category identification unit that uses the category usage information to inspect the two or more accounting data and identifies a category that is newly used for sorting based on the presence or absence of accounting data corresponding to the category that is newly used for sorting;
The information processing device further comprises a new information output unit that extracts and outputs the category identified by the new category identification unit or accounting data corresponding to the category. The information processing device of claim 11, wherein when the new category identification unit identifies a category newly used for sorting, the new category identification unit stores information indicating the transaction date of the accounting data corresponding to the newly used category in the storage unit as the category usage information in correspondence with the category . An information processing method implemented by a storage unit that stores two or more audit rules, each of which corresponds to a first type rule prepared for common use for two or more organizations or users, or a second type rule that is used for one or more organizations or a specific user and is associated with an identifier that identifies the organization or user, and two or more accounting data related to a specific organization, each of which corresponds to information related to a classified category and information related to an amount, the information processing method including:
a receiving step in which the receiving unit receives an identifier of the specific organization or an identifier of a user who uses the information;
an extraction step in which the extraction unit extracts one or more pieces of accounting data from the two or more pieces of accounting data using at least one audit rule from the two or more audit rules that corresponds to an identifier of a specific organization or an identifier of a user using the accounting data;
an extracted data output step in which the extracted data output unit outputs the accounting data extracted by the extraction step ;
The classification is an information processing method relating to account items . a computer having a storage unit for storing two or more audit rules, each of which corresponds to a first type rule prepared for common use with respect to two or more organizations or users, or a second type rule that is associated with an identifier that identifies one or more organizations or users as being used with respect to the organizations or users; and two or more accounting data related to a specific organization, each of which corresponds to information related to a classification and information related to an amount,
A reception unit that receives an identifier of the specific organization or an identifier of a user who uses the specific organization;
an extraction unit that extracts one or more pieces of accounting data from the two or more pieces of accounting data by using at least one audit rule from the two or more audit rules that corresponds to the identifier of the specific organization or the identifier of a user who uses the accounting data;
an extracted data output unit that outputs the accounting data extracted by the extraction unit ;
The classification is a program related to account items .

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