JPH10302011A - Program having standard accessing method for auditing - Google Patents

Abstract

PROBLEM TO BE SOLVED: To execute tax processing, account processing and intra-office auditing by a computer similarly in both of corporative and personal cases by executing account processing and audit operation by the same file. SOLUTION: At the time of account processing, auditing data in a control record are updated/held by an auditing standard access integrated in an account processing program independently of an operator. At the time of auditing, the auditing data in the control record is printed out or displayed on a display device by the auditing program integrating the standard access.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to an accounting auditing system which updates and maintains auditing data at the same time as accounting when accounting by a computer, and enables auditing to be performed independently of accounting. This is an accounting program and accounting audit program incorporating the standard access method.

[0002]

2. Description of the Related Art In a conventional computer accounting system, in most cases, sufficient auditing items are not stored in a file stored in a storage device, and security measures are not sufficient. This was done by comparing the printed output with the original voucher. Also, since there is no common control record for the files used in accounting processing, when creating audit materials on a computer, a person familiar with accounting processing must create a special program, and each step Inquiries required for audits at the airport were difficult.

[0003]

According to the present invention, it is possible to (1) certify the authenticity and duplicate of a file at the time of performing accounting processing by a computer, and to read the file, and this file is unique to a corporation or an individual. It is to be able to specify that it is. (2) Manage passwords, authority levels, electronic signatures, and encryption for restricting computer operations. (3) Create / update / delete / delete files
It stores the number of inquiries and a trail of the processing order, and data that guarantees the contents at that time. (4) Standardize control records and audit output forms required for auditing. It also measures the standardization of accounting. (5) Store the presence / absence and type of ledger, invoice, receipt, etc. that certify the transaction. (6) Encryption is performed when processing a management item or file in a control record by communication. (7) File chaining is performed for the purpose of creating a database of account items, customer names, product names, and slip numbers, and these are standardized.

[0004]

【Example】

(1) At the time of initial setting of a file, a corporation / individual can be specified in the control record of the file and the file is encrypted so that the original and duplicate copies of the file used in the accounting process can be proved. Gives and stores data consisting of letters and numbers that will be the starter key of the file, encrypts the necessary items in the file using this, specifies the original and duplicate of the file, guarantees the contents of the file and confidentiality Protection can be enabled. The data used as the starter key is a statutory code, a tax corporation code, a code uniquely created by a corporation or individual, a company name, a representative name, an address, a telephone number, or a combination thereof.
The ID (identification code) of the storage device in which the file is stored, the absolute address therein, and the size (size) of the file are stored in the control record and output to paper at the same time. Using this, the original / duplicate of the file and the specification are performed. Items that define the structure of the file record and data records are printed in the control record.
The file can be read by having the data of the length of the item, the position of the line and the position of the column on the page so that it can be output in the form of a ledger / slip when displayed on the screen. If these data cannot be stored in the control record, they are stored in another file, and the file name, device and address of this file are stored in the control record. All the files have a common control record so that the files used for accounting processing stored in the storage device can be read at the time of the audit. Within this control record, the length of the control record / data record
Has configuration data. In the case of a ledger, it has a control record and a data record for a ledger file / account / account page. The slip has a control record and a data record for one page of the slip file and the slip. The control record has the data of the length of the item, the position of the line and the position of the column on the page so that the data record can be output in the form of a ledger / slip when the data record is displayed on the screen. The numbers in the file are stored in character form so that they need not be converted when output. These allow the file to be read during the audit. (2) Manage passwords, authority levels, electronic signatures, and encryption for restricting computer operations. The password and authority level are stored in the control record or in another file. The electronic signature is stored in the control record of the data that has been approved and confirmed when the processing is approved and confirmed at each stage and in each department of the accounting process. The data in the control record is executed by the accounting processing program in parallel when the operator performs the accounting processing on the computer, but is performed independently of the operator and cannot be operated by the operator. The data in the control record can be read and maintained only by the program having the standard access method for accounting audit of the present invention. This program is managed and used by the department in charge of audit, and is made independent from the department that performs accounting. (3) In the control record, a trail of data creation / update / deletion / inquiry in accounting processing is stored. These are created / updated / deleted / query type Create / update / delete / query processing by date / time / monthly / cumulative number processed date / time processed operator code / processing department code Approved mark / Fixed mark / Audited mark processing Chain data (checksum) for data records before and after the data record
Adjustment mark / Scheduling mark / Account item large / small classification
Have a fiscal month. Checked data part when created / updated. This is the sum of each character in the data,
It consists of one row total, one column total, or a combination. At this time, the sum is calculated by a simple sum, a weighted sum, a checksum, or a logical calculation, either alone or in combination. Furthermore, the logical calculation of the data processed this time and the immediately preceding data is performed, or the data obtained by encrypting these data is stored in the control record, so that the contents are guaranteed, and illegal data is It is possible to prevent tampering. ▲ 1
0 ▼ Data for identifying data automatically journalized from other sales, inventory, and salary calculations (4) Standardize the size and configuration of control records required for auditing in the file. Also, the method of updating and maintaining data in the control record will be standardized. Standardize the output form required for auditing. The main output forms include corrected ledgers, picking up slip locations, picking up data with sticky notes, the number of slips, and the number of entries.
Confirmation of data approval / confirmation with comparison data creation date / slip number added. These are created as daily / monthly / previous year comparison / cumulative. (5) Whether there is a ledger, invoice, receipt, etc. that certifies the transaction
Remember the type. This data may be stored in the data portion at the same time as being stored in the control record. (6) Encryption is performed when processing a management item or file in a control record by communication. When initializing the file, you can identify the corporation / individual, and the character that will be the starter key for encrypting the file
Giving data consisting of numbers and storing it in the file's control record, using it to encrypt the necessary items in the file, it is possible to identify the original and duplicate of the file and to secure the security Will be able to Also, in order to guarantee the contents of the data file, the data being processed (page 1) is logically calculated and a checksum, and this checksum is compared with the checksum of the data immediately before the current processing. The result of the logical calculation is stored in the control record.
Further, a logically calculated value of the cryptographic starter key set at the time of file initialization may be stored in these checksums. Further, when processing the accounting file by communication, the transmission / reception data is encrypted / decrypted as necessary. (7) It has data for performing file chaining to construct a database of account items, customer names, product names, and slip numbers, and standardizes these. This chaining is used when it is necessary to refer to data at the time of audit and accounting. (8) The data in the control record is summarized and printed out for each processing, daily, and monthly, and is compared with the data in the file at the time of audit to perform verification. (9) If it is necessary to perform choke point / restart processing, create data. Output the data record to another file before updating / deleting. The name of the file and the ID of the storage device are stored in the control record.
If necessary, all the processed data of the items that can be identified as data creation / update / deletion are output to another file. The name of the file, the device, and the ID of the storage device are stored in the control record.

[0004]

The present invention is a computer-based accounting system in which accounting, tax, accounting, and in-house auditing are performed by sharing a file consisting of control records and data records. Will be able to Further, by standardizing the configuration and contents of the control record, standardization and confidentiality of audit work can be achieved.

Claims (1)

[Claims] According to the present invention, when accounting processing is performed by a computer, a ledger / slip / output form for accounting processing is stored in a storage device as a file in which a control record for auditing and a data record for data processing are combined. I do. The accounting program at this time incorporates the standard access method for accounting audit, and the operator creates, updates, and updates the data record.
At the same time as deleting / inquiring, the audit information is stored in the control record. At this time, the storage of the audit information in the control record is performed by a standard access method for accounting audit of the program, and is performed independently of the operator, and the operator cannot operate the information in the control record. In the present invention, when conducting tax, accounting, and internal audits, standardization of auditing methods is used to ensure that tax, accounting, and internal audits can be performed, even though accounting systems for different corporations and individuals are used. is there. At this time, even if a difference occurs in the data records due to the difference in the processing method in the accounting process of each corporation / individual, the unified control record is used.
At the time of initializing this file, it is possible to identify corporations and individuals, give data consisting of letters and numbers to be a starter key for encrypting the file and store it in the control record of the file. By using this, necessary items in the file can be encrypted, and the specification of the original and the duplicate of the file and the security can be secured. Further, when processing the accounting file by communication, the transmission / reception data is encrypted / decrypted as necessary. This audit control record format is used in common for all files used in accounting, so that when performing an audit, the auditor can use this common control record format independently of the accounting program. Can be used to perform an audit. It also defines the structure of the file record in the control record,
The file can be read by having data of the length of the item, the position of the line and the position of the column on the page so that the data record can be output in the form of a ledger or a slip when the data record is displayed on the screen. In this control record part, a trail of the processing on the data record is stored, and necessary items are encrypted and stored. It also encrypts data records and necessary items. In the present invention, when accounting is performed by a computer, a standard access method for accounting audit is incorporated in the accounting processing program to update items in the control record portion, and to perform operations when an operator creates, updates, deletes, and inquires data. At the same time, the program is performed independently of the operation of the operator to maintain the data of the control record portion. An accounting audit program that incorporates the standard access method for accounting audits. This control record is used to output reports for tax audits, accounting audits, social audits, management for tallying and statistics, and to use a display device to make inquiries. . As described above, by using the accounting processing program and the auditing program incorporating the common accounting auditing standard access method, it becomes possible to create a standard program from processing to auditing.