JPWO2006038267A1 - Tax audit system, tax audit program and recording medium - Google Patents

Abstract

INDUSTRIAL APPLICABILITY The present invention can ensure an appropriate audit for an auditor, and can perform audit with no gap between actual audit and the quality of audit expected by a company. For the purpose of providing a tax auditing system capable of efficiently performing the above, a participant information processing means for storing the participant information transmitted from the customer terminal in a database, and the extraction of the participant information in the database. Create a participant extraction matrix and a participant record set matrix related to the selected subject based on the information and the selected subject, multiply them to create the extracted subject matrix, create the extracted subject table, and store it in the database. This is achieved by providing an audit plan processing means.

Description

  The present invention relates to a tax audit system, a tax audit program, and a recording medium that efficiently perform high-quality and effective audit.

  In the current tax audit, the judgment criteria for the audit are prepared by customs and rules of thumb, and the abstract and unclear ones are enumerated. Making it difficult to do. Therefore, it is said that there is a gap between the quality of audits created and the quality of audits that companies expect. For example, the auditing standard of the corporate accounting system established by the Corporate Accounting Council in 1945 is that the auditing of transaction records is as follows. Make sure that the bookkeeping is done properly." These auditing standards are principles that have developed into practice in practice and are generally accepted as fair and valid. For this reason, it is said that audit performance standards are abstract and unclear. Therefore, only an expert auditor who has specialized ability and practical experience can carry out effective and appropriate audits. Internationally, tax audits are said to be in a similar situation.

  Also, because the differences in abilities and experience between craftsman-like auditors and assistants are too large, it is not easy to collaborate on business. The current situation is that we cannot meet the demand. General standards that auditors should comply with, namely (1) improvement of professional ability and accumulation of knowledge, (2) duty of due care as a professional expert, (3) response to misrepresentation due to fraud, ( 4) Preparation of audit records for the entire audit, (5) Management of command and order of audit, division of duties, etc., as the general standards to be observed are abstract and unclear as described above, It is difficult to ensure proper auditing. Further, the degree of burden of the audit work between the experienced auditors and the inexperienced auditors is a considerable burden on the auditors who do not.

  For example, in a financial audit system that standardizes audit work (see Patent Document 1), when performing a subject-specific audit, a consumption tax category-specific audit, and a consumption tax business category-specific audit, a click item corresponding to the audit item is displayed. It is shown that, since each journal entry item can be clicked, a standard audit can be performed even for those with little experience in audit work (see FIGS. 5 to 8 of Patent Document 1).

  However, since this click item is an audit standard that develops as a custom in practice as described above and summarizes what is generally regarded as fair and appropriate, it is not possible to ensure an appropriate audit for the auditor, Because of this, there is a gap between the actual quality of audits and the quality of audits that companies expect, and there is an increasing social need to close that gap. Furthermore, in the above-mentioned financial audit system, the number of journal entry items to be clicked may be several thousand, and an experienced auditor can instantly judge unnecessary journal entry items depending on the organizational form and business type. Auditors were unable to make such judgments, and thus audits were forced to impose a heavy burden on inexperienced auditors.

  Furthermore, since there is no way to know in advance the number and contents of audit items to be audited before conducting an audit, an audit plan such as the selection of subjects to be audited and the amount of audit work cannot be made. It was not possible to carry out audits locally with good procedures. In addition, with the globalization of the economy, the need for a global standard for tax audits is required, and the clarity of the criteria for audits is essential for establishing global standards. Poor transparency is currently being questioned.

JP, 10-105619, A

  Therefore, an object of the present invention is to make it possible to prepare an audit plan such as the selection of subjects to be audited and the amount of audit work by knowing in advance the selection of subjects to be audited and the amount of audit work to the auditor. In addition, by displaying clear criteria, appropriate audits can be ensured, and it is possible to perform audits with no gap between actual audits and the quality of audits that companies expect. It is to provide a system, a tax audit recording medium, and a program.

  Furthermore, even if the number of journal entries to be checked exceeds several thousand, a tax audit system, tax audit program, and recording medium that enable audits to perform high-quality and effective audits efficiently To provide.

  And, it is to provide a tax audit system, a tax audit program, and a recording medium capable of increasing the transparency of audit results.

  A tax audit system according to a first aspect of the present invention is connected to a customer terminal via an information communication network. In the tax audit system, the tax audit system stores a participant information transmitted from the customer terminal in a database. An information processing means and an audit plan processing means for creating an extracted subject table based on the extracted information of the involved party information of the database and the selected subject and storing it in the database. ..

  The tax auditing system according to the second aspect of the present invention is characterized in that the extracted subject table creates a participant extraction matrix and a participant record set matrix relating to a selected subject, and multiplies these matrices to create a participant extraction matrix.

  A tax auditing system according to a third aspect of the present invention is characterized in that the extracted subject table includes at least the set number of cases and the subject name.

  The tax audit system according to a fourth aspect of the present invention is characterized in that the database includes a participant database and an audit judgment database.

  In the tax audit system according to the fifth aspect of the present invention, the involvement database includes at least an involvement table, and the audit determination database includes at least an audit subject table and an audit matter table.

  In the tax audit system according to the sixth aspect of the present invention, the audit determination database further includes a check item table.

  A tax audit system according to a seventh aspect of the present invention is characterized in that the participation destination information is stored in the participation destination table.

  In the tax auditing system according to the eighth aspect of the present invention, the engagement destination extraction matrix relating to the selected subject is created from the audit subject table.

  The tax auditing system according to the ninth invention is characterized in that the involvement record set matrix relating to the selected subject is created from the audit item table of the audit determination database.

  In the tax auditing system according to the tenth aspect of the present invention, the participant table includes at least a participant ID, a participant name, an organization form, a business type, an audit rank, and a subject candidate list.

  The tax audit system according to the eleventh invention is characterized in that the audit subject table includes at least a subject ID, a subject name, an organizational form, and a business type.

  The tax audit system according to the twelfth invention is characterized in that the audit item table includes at least an item ID, an audit point, an audit requirement, and an audit rank.

  In the tax audit system according to the thirteenth invention, the check item table includes at least a check item ID, a check item name, and an audit item ID.

  The tax audit system according to the fourteenth invention is characterized in that the extracted information includes organizational form data and business type data.

  The tax audit system according to the fifteenth invention is characterized in that the extraction information further includes audit rank data.

  The tax auditing system according to the sixteenth invention is characterized in that the participant extraction matrix includes numerical data of an organizational form and a business type.

  The tax auditing system according to the seventeenth invention is characterized in that the participation destination extraction matrix further includes numerical data of the audit rank.

  The tax audit system according to the eighteenth invention is characterized in that the involvement record set matrix includes an item ID, classification information, and audit item information.

  The tax audit system according to the nineteenth invention is characterized in that the audit item information includes information on subjects, audit points, audit requirements, and audit ranks.

  The tax audit system according to the twentieth aspect of the invention is characterized in that the above-mentioned subjects are classified based on audit points and audit requirements.

  A tax audit system according to a twenty-first aspect of the invention is an audit implementation, wherein the tax audit system acquires the extracted subject table based on an audit subject, and creates audit-related information based on audit item evaluation information. It is characterized by further comprising processing means.

  The tax audit system according to the twenty-second invention is characterized in that the audit item evaluation information is information transmitted by clicking an audit item on a tax audit record screen of a customer terminal.

  The tax audit system according to the twenty-third aspect of the invention is characterized in that the audit-related information is information on the content of the result evaluated by the audit item evaluation information.

  The tax audit system according to the twenty-fourth aspect of the invention is characterized in that the audit execution processing means further has a function of creating and sending a tax audit record screen based on the data of the extracted subject table.

  The tax audit system according to the twenty-fifth aspect of the present invention further has a function of extracting information about the audit points/requirement data from the extracted subject table based on the audit points/requirements data transmitted by clicking the tax audit statement screen. It is characterized by

  A tax audit system according to a twenty-sixth aspect of the present invention is characterized in that an extracted tax audit record screen is created and transmitted based on the extracted information.

  A tax audit system according to a twenty-seventh aspect of the present invention is characterized in that an audit item screen including check items is created and transmitted by checking the audit item evaluation on the tax audit document screen or the extracted tax audit document screen. Tax audit system to do.

  The tax audit system according to the twenty-eighth invention is characterized in that the tax audit system further comprises an audit report processing means for creating and transmitting a report browsing screen.

  A tax audit program according to a twenty-ninth aspect of the invention is connected to a customer terminal via an information communication network. In the tax audit system, the server of the tax audit system stores the involved party information transmitted from the customer terminal in a database. Participant information processing means, based on the extracted information of the participant information in the database and the selected subject, create a participant extraction matrix and a participant record set matrix related to the selected subject, and multiply them to extract subject matrix Is created, an extracted subject table is created, and it functions as an audit plan processing means to be stored in the database.

  A tax auditing program according to a thirtieth invention is an audit in which the server of the auditing system acquires the extracted subject table based on the subject to be further audited and creates audit-related information based on the audit item evaluation information. It functions as an implementation processing means.

  In the tax audit program according to the thirty-first invention, the server of the audit system further functions as an audit report processing means for creating and transmitting a report browsing screen.

  A tax audit recording medium according to a thirty-second aspect of the present invention is connected to a customer terminal via an information communication network. In the tax audit system, the server of the tax audit system stores the involved party information transmitted from the customer terminal in a database. Based on the involved information processing means and the extracted information of the involved information in the database and the selected subject, the involved participant extraction matrix and the involved record set matrix for the selected subject are created, and these are multiplied to extract the selected subject. A matrix is created, an extracted subject table is created, and it is made to function as an audit plan processing means to be stored in the database.

  In the tax audit recording medium according to the 33rd invention, the server of the audit system acquires the extracted subject table based on the subject to be further audited, and creates the audit-related information based on the audit item evaluation information. Function as an audit implementation processing means.

  In the tax audit recording medium according to the thirty-fourth invention, the server of the audit system further functions as an audit report processing means for creating and transmitting a report browsing screen.

  The tax audit system of the thirty-fifth invention is characterized by comprising an audit judgment database server in place of the audit judgment database.

  The tax audit system of the present invention multiplies the involved record set matrix by the extraction matrix to generate the extracted subject matrix, creates the involved extraction table, and sends the audit plan list screen based on the data in the table. Since it has a function, it is possible to make an audit plan such as the selection of the subject to be audited and the amount of audit work by knowing the selection of the subject to be audited and the amount of audit work in advance. Also, depending on the industry, even the audit items that do not need to be audited were subject to audit, but by multiplying the extraction matrix, the audit items that do not need to be audited are automatically deleted and only the required audit items are extracted. , It is possible to significantly reduce the number of audit items compared to the past.

  Further, since the tax audit system of the present invention has a function of acquiring the extracted subject table based on the subject to be audited and creating the audit related information based on the audit item evaluation information, the audit is of high quality and effective. It becomes possible to perform the audit efficiently, and it further has a function to extract the information on the audit point/requirement data from the participant extraction table based on the audit point/requirement data. Even if there are thousands of items, it is possible to significantly reduce the subjects to be audited, and the audit item screen with check items is sent out according to the audit item evaluation information of "No", so the auditor Since it became possible to understand the details of the audit items in detail by reading the check items that clearly showed the judgment criteria, it became easier for inexperienced assistants to evaluate the audit.

  Furthermore, by clicking the "Audit Evaluation Report" button on the extracted tax audit report screen, an audit evaluation report screen will be generated and sent using the generated audit evaluation report data, and the evaluation of the audit items has not yet been completed. Since the things are clearly understood, no audit omission occurs.

  Further, since the forms 1 to 3 which are the print-related information for printing are sent to the customer terminal 200, it is impossible to create the form because the judgment standard of the conventional audit is not clear. It became possible to increase the transparency of the audit results because the criteria became clear and the evaluation results were automatically created and displayed.

FIG. 1 is a diagram showing the relationship between audit objectives and audit points/requirements of commercial law, tax law, and corporate accounting. FIG. 2 is a diagram showing the relationship between the audit points and the audit requirements. FIG. 3 is an overall configuration diagram of the tax audit system of the present invention. FIG. 4 is a diagram showing the flow of screens displayed on the display screen of the customer terminal 200. FIG. 5 is a diagram showing the flow of screens displayed on the display screen of the customer terminal 200. FIG. 6 is a diagram showing a login screen of screen 1 and a menu screen of screen 2. FIG. 7 is a diagram showing a participant information screen of screen 3 and a participant rank audit setting screen of screen 4. FIG. 8 is a diagram showing an audit plan screen of screen 5 and a participant audit rank setting screen of screen 6. FIG. 9 is a view showing the audit plan list screen of the screen 7'. FIG. 10 is a diagram showing the subject selection screen of screen 7 and the audit execution screen of screen 8. FIG. 11 is a diagram showing an audit year/month selection screen of screen 9 and a subject selection list screen of screen 10. FIG. 12 is a diagram showing the tax audit record screen of screen 11. FIG. 13 is a diagram showing an extraction tax audit record screen of screen 12. FIG. 14 is a diagram showing an inspection item screen of the screen 13. FIG. 15 is a diagram showing an inspection finding screen of the screen 14. FIG. 16 is a diagram showing the audit finding print screen of the screen 15. FIG. 17 is a view showing the audit finding screen of the form 1. FIG. 18 is a view showing the audit evaluation report screen of the screen 16. FIG. 19 is a view showing the tax audit evaluation report screen of the form 2. FIG. 20 is a view showing the report browsing screen of the screen 17 and the participant browsing screen of the screen 18. FIG. 21 is a diagram showing a target period setting screen of the screen 19. FIG. 22 is a view showing the audit evaluation report screen of the form 3. FIG. 23 is a diagram showing a sequence chart (corresponding to “flow 1” in FIG. 4) for explaining the processing procedure of various information. FIG. 24 is a diagram showing a sequence chart (corresponding to “flow 2A” and “flow 2C” in FIG. 5) for explaining the processing procedure of various information. FIG. 25 is a diagram showing a sequence chart (corresponding to “flow 2B” in FIG. 5) for explaining the processing procedure of various information. FIG. 26 is a diagram showing a sequence chart (corresponding to “flow 3” in FIG. 4) for explaining the processing procedure of various information. FIG. 27 is a diagram showing an example of the structure of various tables stored in the involved party and the audit judgment database. FIG. 28 is a diagram showing an example of the table structure of the audit subject table. FIG. 29 is a diagram showing an example of the data structure stored in the subject candidate list of the participant table. FIG. 30 is a diagram showing an example of a participant extraction table of the audit subject “cash”. FIG. 31 is a diagram showing that the audit items are further narrowed down by selecting “calculation rationality” from the audit points/requirements on the screen 11. FIG. 32 is a functional block diagram illustrating processing means included in the tax audit server 300 of the tax audit system 100. FIG. 33 is a flowchart of the involved party information processing means 301. FIG. 34 is a flowchart of the audit plan processing means 302. FIG. 35 is a flowchart of the audit execution processing means 303. FIG. 36 is a flowchart of the audit implementation processing means 303. FIG. 37 is a flowchart of the audit execution processing means 303. FIG. 38 is a flowchart of the audit report processing means 304.

  The audit enhances the credibility of financial statements by ascertaining and reporting the financial statements by verifying accounting books based on social demand. From the viewpoint of commercial law, tax law and corporate accounting, the purpose of the audit is different because the social demands are different as shown in FIG. The Commercial Code stipulates that records should be written and recorded in an orderly and clear manner in order to clarify the status of operating assets and profits and losses. The tax law stipulates that all transactions that affect assets, liabilities, and equity are recorded in an orderly and clear manner in accordance with double-entry bookkeeping in order to realize proper tax return. Corporate accounting requires that accurate accounting books be prepared for all transactions in order to make a true report on the financial condition and business performance of a company, in accordance with the principles of formal bookkeeping.

  As a result of comprehensively and comprehensively examining the objectives of the above commercial law, tax law and corporate accounting, the objectives of the audit are grasped from the viewpoints of four categories, that is, legality, accuracy, reality and disclosure. It was found that the above-mentioned four categories and the purposes of the commercial law, tax law, and corporate accounting have a correspondence relationship as shown in FIG. Legality means "legal judgment is correct", accuracy means "accounting book records are accurate" and reality is "accounting transactions are real and true" And, openness means that the books can be disclosed to interested parties. These four legality, accuracy, reality and openness are collectively referred to as “audit points”.

  In order to carry out an actual audit based on the above-mentioned audit points, more specific judgment criteria indicating the judgment of the audit are required, and as a result of further detailed examination, the four categories are divided into nine categories, namely, From the viewpoints of legality, validity, adequacy, computational rationality, evaluability, evidence, verifiability, completeness and displayability, the above four categories and the nine categories are shown in Figure 1. It turned out that there is a correspondence relationship as shown. As shown in Figure 2, legality consists of legality and relevance, accuracy consists of adequacy, computational rationality and evaluability, and reality consists of evidence, verifiability and completeness, and openness. Is made of display.

  As shown in Fig. 1, legality means "accounting transactions are legal in light of laws and regulations," and validity means "application of laws and regulations to accounting transactions. "Interpretation is appropriate", "appropriateness" means "accounting/procedures are performed properly", and calculation rationality means "calculation is based on an orderly and clear record". , ``reasonably performed'', and valuation means "the valuation of operating assets, that is, assets, liabilities, and provisions, etc. is appropriate", and demonstrability means It means that the books and documents certifying the transaction are stored, and the verifiability means that the auditor and other third parties can verify the transaction content. Gender means "all transactions are fully recorded without exception", and presentation is "accounting/presentation is done properly". These nine legalities, validity, adequacy, calculation rationality, evaluability, evidence, verifiability, completeness and displayability are collectively referred to as “audit requirements”.

  When the above-mentioned audit points and requirements are associated with the above-mentioned purposes of commercial law, tax law, and corporate accounting, it has been found that there is a correspondence relationship as shown in FIG. As shown in this figure, it can be understood that the purpose of the audit corresponds to the audit points and the criteria for judging the audit requirements.

  FIG. 2 shows the relationship between the above-mentioned four audit points and nine audit requirements. Legality includes legality and adequacy, accuracy includes adequacy, computational rationality and evaluability, reality includes evidence, verifiability and completeness, and disclosure includes presentation. .

  On the other hand, the level of judgment when conducting audits of financial statements, etc. is divided into four audit ranks. As for the audit rank, rank 1 is initial guidance, rank 2 is blue tax return, rank 3 is tax audit, and Rank 4 consists of judgment levels attached to documents. Initial guidance is the level of preparing accounting books under the Commercial Code, blue is the level of creating accounting books that meet the blue tax reporting requirements under the tax law, tax audit is the level for creating proper settlement documents and tax reporting documents, and , Written attachment means the level of fulfilling the written attachment system of the tax accountant.

  Further, in the best mode of the present application, the organizational form is divided into 7 types, and the business type is divided into 9 types for description. The contents to be audited differ depending on each organizational form and industry. The seven types of organizations are stock companies, limited companies, medical corporations, social welfare corporations, unions, NPOs, and individuals. Nine types of industries are construction, manufacturing, transportation, wholesale, retail, restaurant, and real estate. Business, medical service, service industry. The 7 types of organizational forms and 9 types of industries are shown as typical ones in Japan, and are not limited to these numbers. In the future, if the number of new organizational forms and new industries increases along with changes in the industrial structure, the number of organizational forms and industries will increase.

  By the way, based on these 4 audit points and 9 audit requirements, in order to correspond all the subjects to be inspected, each subject is composed of “audit matters” which the auditor can easily judge. Provides the audit criteria for the subject. In other words, the "audit matters" belong to any of the audit points and requirements, and further to any of the audit ranks, provide the audit judgment standard suitable for the audit target, and ensure the completeness of the audit judgment.

  Then, when the auditor conducts an audit, he creates items to be checked, that is, "check items", so that they can be easily judged in the audit of the audit items, and associates with each subject as a more specific criterion for the audit items. I made it into a database. As described above, since the four audit points and the nine audit requirements have a function of classifying the subject to be audited, the audit points and the audit requirements are referred to as “classification information”. Therefore, the above-mentioned "audit matter" means that the content of the judgment criteria to be inspected for the subject corresponding to this classification information is indicated.

  The subject is the smallest item to be audited, and consists of about 200 subjects (for example, cash, small deposits, checking accounts, notes and accounts receivable, merchandise, products, raw materials, etc.). In the best mode described later, for example, as shown in screen 13 of FIG. 14, for the subject name “cash”, the audit point “accuracy”, and the audit requirement “adequacy”, “daily cash reserves and cash If the cash balances do not match, the cause is unknown, and the cash surplus or deficit is abnormal or large, the following accounting processes are performed. Unclear or large amount of cash unclear money (about 10,000 yen) is distinguished from ordinary accounting treatment of cash excess or deficiency and temporarily processed by provisional payment or provisional payment until the cause is clarified. Has been done.” means the check item.

  In order to store the above-mentioned subjects, classification information and audit items in the audit judgment database, each subject is given an ID number (hereinafter referred to as a symbol “id”) and corresponding classification information (hereinafter referred to as a symbol “δ”). ") and an audit item (hereinafter referred to as a symbol "α") are referred to as an "audit subject table" (see FIG. 28). The audit subject table will be described later. The server of the tax audit system of the present application creates a record set matrix using the data of this audit subject table. In the record set matrix, as shown below, the first column is the ID number (id) of the subject, the second column to the p-th column are classification information (δ), and the audit points, audit requirements, audit rank, This is a part that determines acceptance/rejection based on a determination parameter corresponding to the type of business and organization. The subsequent q-th column is the audit item information (α), and the corresponding information up to the audit plan, the audit implementation, the audit report and the action to be taken in each are specified.

そして、実際の監査を行う際に、レコードセット行列のデータから監査の対象を特定するために、上述した７つの組織形態、９つの業種及び４つの監査ランク、から成る抽出行列が用いられる。前記サーバーは、関与先データベースに格納された「関与先テーブル」のデータを用いて前記抽出行列を作成する。なお、関与先テーブルについては後述する。

Then, when performing an actual audit, in order to specify the object of the audit from the data of the record set matrix, the extraction matrix composed of the above-mentioned seven organizational forms, nine industries and four audit ranks is used. The server creates the extraction matrix using the data of the “participation destination table” stored in the participation destination database. The participant table will be described later.

  Next, it is composed of the extraction matrix shown in the following (Equation 2) as management data for determining the contents of judgment for each involved party, and the first to seventh columns are seven organizational forms, and the eighth column to The 16th example is for 9 industries, and the 17th to 20th columns are composed of 4 audit ranks. The extraction matrix includes subjects from the organizational form, the industry, and the audit rank of the involved company to be audited. "1" is written to the corresponding ones, and "0" is written to the non-corresponding ones. Therefore, in the three columns of the applicable organizational structure, type of industry and audit rank, those that are related to the subject are “1”, those that are not related to the subject are “0”, and the other columns other than the three columns are “0”. It is. The information on the organizational form, the type of industry, and the audit rank is collectively referred to as “extracted information”.

上記のレコードセット行列（ａ）に上記の抽出行列（ｂ）を掛け合わせることにより、監査要点、監査用件及び監査事項のデータから、監査ランク、組織形態、業種及び科目の各項目の中から監査すべき対象を選択することにより、監査すべき科目の判断基準を示す判断内容が自動的に抽出される。この抽出されたデータを抽出科目行列（ｃ）という。

By multiplying the above record set matrix (a) by the above extraction matrix (b), from the data of audit points, audit requirements and audit items, from each item of audit rank, organizational form, industry and subject By selecting the object to be audited, the judgment content indicating the judgment standard of the subject to be audited is automatically extracted. This extracted data is called the extracted subject matrix (c).

後にこれらのレコードセット行列、抽出行列と抽出科目行列が、どの様に税務監査システムにおいて使用されるのかを詳細に説明する。

Later, we will explain in detail how these record set matrix, extraction matrix and extraction subject matrix are used in the tax audit system.

  By the way, in order to carry out the audit of the involved parties using the tax audit system 100 (including the tax audit server and the database) of the present invention, the login displayed on the customer terminal 200 installed in the tax accountant office or the like. This system operation starts by inputting the office ID, the user ID and the password on the screen, and then selecting one from the four items on the menu screen (see screen 2 in FIGS. 4 and 6). First, the name of the involved party, the organizational form, the type of business, etc., is entered, the information is stored in the involved database of the tax audit system, and the involved information is set. Next, the subject to be audited is selected from the customer terminal 200, the extracted subject table created on the basis of the selected subject is stored in the involved database, and the audit plan is set. The process of setting the audit plan is also performed in advance at the tax accountant office or the like.

  Then, the inspector goes to bring the customer's terminal (may be a mobile terminal etc.) to the party involved (or may use the computer terminal of the party involved), and the target book documents of the subject to be inspected, etc. After investigating in detail, by specifying the name of the party involved, the audit timing, and the subject from the customer terminal, the audit plan set from the audit judgment database of the tax audit system is acquired via the information and communication network and sent to the customer terminal. Send. By displaying the transmitted information on the display screen of the customer terminal, the auditor judges and audits the audited items on the display screen, shows the judgment and evaluation to the responsible person of the involved party, and is required. If there is, enter the audit findings from the customer terminal. Finally, at the tax accountant office or the like, the chief officer of the auditor examines the content of the audit report, and if there is no problem, the audit report is stored in the audit judgment database and output as a printed matter.

  Next, the best mode of the present invention will be described in detail with reference to the drawings.

  FIG. 3 is an overall configuration diagram of the tax audit system 100 of the present invention. The tax audit system 100 installed in a service company or the like shown in FIG. 3 is connected to a customer terminal 200 via an information communication network. The information input and selected from the customer terminal 200 is transmitted via an information communication network, for example, the Internet, and various information is transmitted to the customer terminal 200 from the tax audit system which received the information. The tax audit system 100 includes a tax audit server, a participant database, and an audit judgment database.

  4 and 5 are diagrams showing the flow of screens displayed on the display screen of the customer terminal 200. The tax audit system 100 receives information input from the customer terminal 200, transmits various screen information to the customer terminal 200 according to the input information, and the transmitted information displays the screen of the customer terminal 200. It is a figure for explaining the flow which changes in.

  6 to 22 are the same as the diagrams showing the flow of the display screen on the customer terminal 200 shown in FIG. 4 and FIG. 5, and are diagrams showing the respective screens in an enlarged and detailed manner. .. The drawings of FIGS. 6 to 22 are for understanding the displayed screen and what information is selected or input on the screen. Therefore, the screen numbers shown in FIGS. 4 and 5 correspond to the screen numbers in FIGS. 6 to 22. Therefore, in the description of the flow of FIGS. 4 and 5, the following description is based on the screen described in FIG. 7 corresponding to the number of the screen in the case of description of each screen, for example, the description of the screen 3. I do.

  In addition, "bakery" will be taken up as an example of a party to be audited explained below. The organization of the bakery in this example is a limited company, and the industry is explained as a retail business.

  In FIG. 4, when the customer terminal 200 accesses the tax audit system 100, the login screen of screen 1 is displayed. When the office ID, user ID and password are entered and the “login” button is clicked, the menu screen of screen 2 is displayed. Is displayed. Screen 2 is a screen for selecting a menu. First, as described above, when “select participation information” on the menu screen of customer terminal 200 is selected, a participation information setting screen of screen 3 is displayed. ..

  Enter the company name, etc. in the involved name field, select the organizational form and type of industry, and click the "Register" button. The involved audit rank setting screen on screen 4 will be displayed. Select one of the four ranks. Then, by clicking the "Register" button, the setting of the participation destination information is completed. As described above, the “participation destination information” includes the name of the participation destination, the organizational form, the type of business, and the audit rank.

  Next, when "select audit plan" on the menu screen of screen 2 is clicked, the audit plan screen of screen 5 (see FIG. 8) is displayed. When you select the name of the participant who conducts the audit plan, the participant audit rank selection screen on screen 6 will be displayed. Select one of the four ranks and click the "Next" button to select the subject on screen 7. The screen (see Fig. 10) is displayed, select the subject to be audited, and click the "Register" button to display the list of audit plans on screen 7'(see Fig. 9). That is, it becomes possible to see the selection of subjects to be audited, the amount of audit work, etc., and the setting of the audit plan is completed. The flow of screens from screen 5 to screen 7'is "flow 1" shown in FIG.

  By selecting the subjects to be audited and clicking the "Register" button as described above, the number of subjects to be audited by the involved parties is decreasing. Although the reason will be described in detail later, in the above-described conventional technology, the financial audit system does not require data to be associated with the subjects to be audited depending on the organizational form and industry, so there is no need for auditing depending on the organizational form and industry. The subjects were also displayed, and the evaluation judgment was required. However, by using the tax audit system 100 of the present application, it is possible to reduce the number of subjects to be audited in accordance with the organizational form and industry of the involved party at the stage of processing the audit plan.

  Next, when “Select audit execution” on the menu screen of screen 2 is clicked, the audit execution screen of screen 8 (see FIG. 10) is displayed. If you click the name of the participant who conducts the audit, the audit year/month selection screen on screen 9 will be displayed. If you click the year/month on which the audit will be conducted, the subject list screen on screen 10 will be displayed. , The tax audit record screen (see FIG. 12) of screen 11 is displayed.

  In the example of this screen 11, “Cash” is selected in the selection of the subject, “Management and storage of cash during the period and storage are accurate” as an audit item, but “Cash is appropriate by the cashier” as a check item. It is managed and stored, all deposits and withdrawals are properly recorded, the daily cash reserves during the period and the cash account balances match, and the cash balances at the end of the current month in the general ledger are accurate.” It is written. Although four items are written in the audit points/requirements column, it is logical to divide the audit subjects into nine audit requirements, but in this example, four items are used. is doing.

  A large number of audit items related to the subject "cash" are displayed in the audit item column shown at the bottom of the screen 11, and the evaluation of the audit item is described in the right part. And “Not applicable”. "Yes" indicates that the contents described in the audit items match the evaluation of the audit, "No" indicates that the contents of the audit items do not match the evaluation of the audit, and "N/A" indicates the audit to evaluate It is an item to be clicked when there is no item. The data generated by selecting from “Yes”, “No” and “Not applicable” in the above evaluation column for each audit item are collectively referred to as “Audit item evaluation information” below. Therefore, if the audit item evaluation information is "Yes", it means that the result of the investigation of the target books and documents of the subject to be audited and the content of the audit item are the same, and the audit item evaluation information is " In the case of “No”, it means that the result of the investigation of the target books and documents of the subject to be inspected does not match the content of the audit item. As a result of evaluating the audit items in this way, in the evaluation column of the audit evaluation report described later, “appropriate” is displayed in the case of “yes” and “not completed” in the case of “no”. The “appropriate” and “unfinished”, which are information on the content of the evaluated result, are collectively referred to as “audit-related information”.

  Here, an experienced auditor can make an evaluation simply by entering the audit items on the screen 11. If all the evaluations are “Yes”, the auditor clicks the “Audit Evaluation Report” button. Thereby, the audit evaluation report screen of the screen 16 is displayed, and the audit evaluation report is printed by clicking the “print” button on the screen 16.

  On the other hand, the number of audit items at the bottom of the screen 11 is large, and the auditor who judges that the work burden of the audit is heavy, or that it is difficult to evaluate the contents of the audit items is the result of verifying the accounting books and the like. Select one of the items and click the "Extract" button. Then, the audit items having a large number of screens 11 and the audit items narrowed down by the selected audit points/requirements are displayed as the extracted tax audit record screen (see FIG. 13) of the screen 12. The example of the screen 12 shows an example in which (1) the amounts do not match (calculation rationality) is selected. In the past, it was necessary to evaluate all of the audit items related to the subject "cash", but by using the tax audit system 100 of the present application, it takes an average of 4 minutes according to the result of verifying the accounting books and the like. It became possible to carry out the audit simply by evaluating the audit items in item 1.

  Evaluate the reduced audit items, select one of the three items in the evaluation column, and click. If "No" is clicked, the audit item screen of screen 13 (see FIG. 14) is displayed. Then, if the user clicks the “No” check item on the screen 13 and then clicks the “audit finding” button, the audit finding screen of the screen 14 (see FIG. 15) is displayed. An audit finding is an opinion that the collected audit evidence is evaluated based on the audit standard, and the audit finding can show conformity or nonconformity with the audit standard, and also show an opportunity for improvement. You can This audit finding is included in the above-mentioned audit-related information because it is an opinion evaluated for audit items.

  The auditor may enter characters in the field of audit findings (memorandum) by himself/herself, or may search for a template and adopt or correct it. By clicking the “Register” button on the screen 14, the audit finding print screen (see FIG. 16) on the screen 15 is displayed, and by clicking the “Print” button, the form 1 (see FIG. 17) is printed.

  It should be noted that the audit evaluation report data on the screen 16 is displayed by the audit evaluation report data generated by clicking the “audit evaluation report” button on the extracted tax audit report screen on the screen 12 You can click on "unfinished" items that have not yet been evaluated. When the evaluation is not completed, the audit item string is underlined. When the underline of the unfinished audit item to be evaluated is clicked, the audit item screen of screen 13 (see FIG. 14) is displayed. The screen flow from screen 8 to screen 11 is “flow 2A” shown in FIG. 5, and the screen flow from screen 12 to screen 15 and form 1 is “flow 2B” shown in FIG. 5, screen 16 and The screen flow of the form 2 is “flow 2C” shown in FIG.

  Finally, when "select audit report" on the menu screen of screen 2 is clicked, the report browsing screen of screen 17 (see FIG. 20) is displayed. When the “List” button on the screen is clicked, the participant selection screen (see FIG. 20) of the screen 18 is displayed. When the participant is selected and the "OK" button is clicked, the screen 17 is re-displayed, and the auditor selects and clicks the required report from the three items. For example, when the "Audit evaluation report" button is clicked, the target period setting screen of screen 19 (see FIG. 21) is displayed, so select the target period you want to browse and click the "Display" button. 22) is printed.

  FIG. 23 is a sequence chart (FIG. 4 of FIG. 4) for explaining the processing procedure of various information in the processing of the audit plan of the tax audit system 100 when “select an audit plan” is selected on the menu selection screen (screen 2). It corresponds to "Flow 1"). FIG. 4 is a diagram showing a screen flow displayed on the display screen of the customer terminal 200, while FIG. 23 shows a flow of information between the customer terminal 200 and the tax audit system 100. There is.

  The items on the left side of FIG. 23 indicate the screen numbers displayed on the customer terminal 200 and the operation of the customer on the displayed screen, and the items on the right side are the processing of information received from the customer terminal 200 of the tax audit system 100. Is shown. Here, the step which is the order of the processing procedure is described below, for example, “S101”. Note that the step numbers in parentheses on the right side of the step numbers of the tax audit system 100 indicate the numbers (FIGS. 33 to 38) of the information processing procedure of the tax audit system 100 described later.

  When "Select Audit Plan" on the screen 2 is clicked (S101), the selection menu data is transmitted, and the tax audit system 100 receives the data and sends the audit plan screen (S102). When the participant name on the audit plan screen (screen 5) is selected (S103), the participant name data is transmitted, and the tax audit system 100 receives the data and participates from the participant database based on the participant name data. The destination ID is acquired and the inspection rank selection screen is sent (S104).

  This data is transmitted by clicking the "Re-register" or "Next" button on the audit rank selection screen (Screen 6) (S105), and the tax audit system 100 receives the data and extracts the involved party extraction matrix. The subject is selected and the subject of the calculation result is extracted to create the subject selection screen, and the subject selection screen is sent (S106). This data is transmitted by selecting the subject on the subject selection screen (screen 7) and clicking the "Register" button (S107), and the tax audit system 100 receives the data and creates the extracted subject matrix, An extracted subject table is created from the matrix, and an audit plan list screen is created from the table and sent out (S108). The audit plan list screen is displayed on the screen of the customer terminal 200 (step S109).

  FIG. 23 is a sequence chart (see FIG. 5) illustrating a processing procedure of various information in the auditing process of the tax auditing system 100 when “select auditing” is selected on the menu selection screen (screen 2). “Flow 2A” and “flow 2C”).

  When "Choose audit execution" on the screen 2 is selected (S201), the data is transmitted, and the tax audit system 100 receives the data and sends the audit execution screen (S202). When the participant name on the audit execution screen (screen 8) is selected (S203), the data is transmitted, the tax audit system 100 receives the data, and acquires the participant ID from the participant database based on the data. , An inspection year/month selection screen is transmitted (S204). When the audit year/month on the audit year/month selection screen (screen 9) is selected (S205), the data is transmitted, the tax audit system 100 receives the data, and sends the subject selection list screen (S206).

  When a subject is clicked on the subject selection list screen (screen 10) (S207), the data is transmitted, the tax audit system 100 receives the data, creates a tax audit record screen (screen 11), and sends it ( S208).

  After clicking "Yes" or "Not applicable" in the audit item evaluation column on the screen 11 (S209), clicking the "Audit evaluation report" button (corresponding to (A) in FIG. 5), the data is sent. , The tax audit system 100 receives the data, acquires the audit report data from the participation database, based on the participation ID of S204 and the data transmitted by the selection of “selected audit year/month” of S206, An audit evaluation report screen (screen 16) (see FIG. 18) is created and sent (S210). The underline of “Audit item” on the screen 16 indicates that the audit has not yet been completed. When the underline is clicked (S211), the data is transmitted and the tax audit system 100 receives the data. Then, the audit item screen (screen 13) is transmitted (step S212). In the case of sending the inspection item screen (screen 13), the flow thereafter proceeds to S403 in FIG.

  When the user clicks the “Extract” button instead of clicking “Yes” or “Not applicable” on the screen 11 in S209 (S301) (corresponding to (A) in FIG. 5), the data is transmitted and the tax audit system 100 receives the data, extracts the involved subject extraction subject table of the selected subject based on the data, creates and sends the extracted tax audit record screen (screen 12) (see FIG. 13) (S302). .. When "No" on the screen 12 is clicked (S303), the data is transmitted to the tax audit system 100, and the subsequent process proceeds to S402 in Fig. 25. FIG. 25 shows the processing procedure of various information in the auditing processing of the tax audit system 100 when "No" in the audit item evaluation column is clicked on the tax audit record screen of the screen 11 (see FIG. 12). 6 is a sequence chart (corresponding to “flow 2B” in FIG. 5).

  When "No" in the audit item evaluation column of screen 11 is clicked (S401), the data is transmitted, the tax audit system 100 receives the data, creates an audit item screen (screen 13), and sends it. (S402).

  When the "audit finding" button on the screen 13 is clicked (S403), the data is transmitted, the tax audit system 100 receives the data, and sends the audit finding screen (S404). When the user inputs character data in the “findings” field and the end column of the screen 14 and clicks the “register” button (S405), the data is transmitted, the tax audit system 100 receives the data, and the screen 15 is displayed. The inspection findings print screen (see FIG. 16) is sent (S406). The form 1 (see FIG. 17) is printed by clicking the "print" button on the screen 15 (S407).

  FIG. 26 is a sequence chart (FIG. 4 of FIG. 4) illustrating the processing procedure of various information in the audit report processing of the tax audit system 100 when “select audit report” is selected on the menu selection screen (screen 2). It corresponds to "Flow 3").

  When “Select Audit Report” on screen 2 is selected (S501), the data is transmitted, and the tax audit system 100 receives the data and sends the report browsing screen (see FIG. 20) on screen 17 (see FIG. 20). S502). When the "List" button on the screen 17 is clicked (S503), the data is transmitted, the tax audit system 100 receives the data, and sends the participant selection screen (see FIG. 20) on the screen 18 (S504). . When the name of the involved party on the screen 18 is clicked (S505), the data is transmitted, the tax audit system 100 receives the data, acquires the involved party ID from the involved party database based on the data, and displays the screen 17 The report browsing screen (see FIG. 20) is retransmitted (S506).

  When the report to be viewed on the screen 17 is clicked (S507), the data is transmitted, the tax audit system 100 receives the data, records the data, and sets the target period setting screen on the screen 19 (see FIG. 21). Is transmitted (S508). The target period on the screen 19 is selected and the "Display" button is clicked (S509), the data is transmitted, the tax audit system 100 receives the data, and the report viewing screen (forms 1, 2) Alternatively, 3) is created and transmitted (S510). The screen of any one of the forms 1, 2 or 3 is printed by clicking the "print" button on the screen of any one of the forms 1, 2 or 3 (S511).

  FIG. 27 is a diagram showing an example of a table structure of various tables stored in the engagement destination and the audit judgment database. These involved parties and the audit judgment database are relational databases, the upper part of each table shows the table name, and the lower part shows the items. For example, each table of “check item result”, “participation destination”, and “office” is stored in the participation destination database. In the audit judgment database, for example, each table of “check item”, “audit item”, and “audit subject” is stored. Therefore, in each of these tables, for example, the table “office” and the table “participation destination” are in a relationship of relationship by the “office ID” as a key. As another example, “participant ID”, “subject ID”, and “audit matter ID” are shown as keys.

  For example, the audit subject table includes items such as subject ID, subject name, organizational form, and industry type, and the audit item table includes audit item ID, audit item name, subject ID, audit summary, audit requirement, audit. The check item table includes items such as item name and audit rank, and the check item table includes items such as check item ID, check item name, audit item ID, and audit item name. It is provided with items such as first name, involved person in charge, office ID, organizational form, type of business, audit rank, subject candidate list, etc. Check item result table, check item ID, participant ID, period, check item result , Findings, end of the moon, etc.

  As mentioned above, the subject is the smallest item to be audited and consists of about 200 subjects (for example, cash, retail deposits, checking accounts, bills receivable, accounts receivable, products, products, raw materials, etc.). The subject name refers to the name of the subject.

  FIG. 28 is a diagram showing an example of the table structure of the audit subject table. As described above, the audit subject table includes items such as “subject ID”, “subject name”, “organizational form”, and “business type”. 28. FIG. 28 is a diagram for particularly explaining the relationship between the subject name and the organizational form and industry type. From this figure, the organizational form and industry type in which the numerical value “1” is described corresponding to the subject name is Indicates that the subject is subject to audit. Numerical value "0" is described to indicate that the organizational form and type of industry are not subject to audit.

  FIG. 29 is a diagram showing an example of a data structure stored in the subject candidate list of the participant table. When the audit plan is selected, "bakery" has the organizational form of "limited company" and the type of industry is "retail trade". Therefore, the numerical values of the limited company and the retail trade shown in FIG. A certain subject ID is extracted, and the extracted data structure is a diagram showing an example of the data structure stored in the subject candidate list of the participant table. It is shown that the number of subjects to be audited is 29. As can be seen from this example, the reason why the number of subjects to be audited is significantly reduced is understood.

  FIG. 30 is a diagram showing an example of a participant extraction table of the audit subject “cash”. This figure shows that the items in the involvement destination extraction table include “time”, “audit point”, “audit requirement”, “audit matter”, and the like. The shaded area indicates rank 3 or higher, and the audit level is 2 for "bakery". Therefore, if the rank is "2" on the involved rank audit setting screen on screen 4, the shaded area is Do not show.

  FIG. 31 is a diagram showing a participant extracted subject table of audit points/requirements “accuracy/calculation rationality” of the audit subject “cash”. It indicates that the audit items related to the audit item “cash” in FIG. 30 are further narrowed down by selecting “calculation rationality” from the selection point of the audit points/requirements on the tax audit record screen of the screen 11 described above. It is a figure. Therefore, when "calculation rationality" is selected, the shaded area is not displayed.

  FIG. 32 is a functional block diagram illustrating processing means included in the tax audit server 300 of the tax audit system 100 according to the best mode of the present invention. The tax audit system 100 includes a party information processing unit 301, an audit plan processing unit 302, an audit execution processing unit 303, an audit report processing unit 304, and a database 400 as functions of the tax audit server 300. The database 400 includes a participation destination database 401 and an audit judgment database 402. When the tax audit system 100 receives the participation destination information transmitted from the customer terminal 200 via the information communication network, the participation destination information processing unit 301 of the system 100 audit-writes the participation destination information transmitted from the customer terminal 200. The database is stored, and the audit plan processing means 302 creates audit item information for making an audit plan such as selection of the subject to be audited and audit work amount based on this involvement destination information, and sends it to the customer terminal 200. The audit execution processing means 303 creates audit-related information that is information on the content of the result of evaluation of the audit subject by the audit, stores it in the involved database, and sends it to the customer terminal 200. The audit report processing means 304 creates printing audit-related information based on this audit-related information and sends it to the customer terminal 200.

  A processing procedure (flow chart) processed by each of these means will be described with reference to FIGS. 33 to 38.

  FIG. 33 is a flowchart of processing by the involved party information processing means 301. A participation destination information setting screen (screen 3) is sent out according to the data transmitted by selecting "select participation destination information" on the menu screen (screen 2) of the customer terminal 200 (S1). Input the participant name as participant information, and store the data sent by selecting the organizational form and type of industry in the subject candidate list of the participant table of the participant database and display the participant rank audit setting screen (screen 4). After sending (S2), the involved rank audit setting screen (screen 4) is sent. The data transmitted by selecting the participant rank on the screen 4 is stored in the subject candidate list of the participant table of the participant database 401 (S3).

  34 is a flowchart of the audit plan processing means 302 (corresponding to the flow 1 of FIG. 4 showing the screen flow of the customer terminal 200). The audit plan screen (screen 5) is sent out according to the data transmitted by the selection of "select audit plan" on the menu screen (screen 2) (S11). The participant ID is acquired from the participant database from the data transmitted by selecting the participant name on the screen 5, and the audit rank selection screen (screen 6) is sent (S12). It is determined whether or not the involvement rank has been changed (S13), if there is no change, no processing is performed (S14), and if there is a change, the audit rank is stored in the involvement database (S15).

  Based on the obtained ID, each data of the organization form, the type of business, and the audit rank is extracted from the involved party database to create the involved party extraction matrix (S16). Based on the classification of the selected subject and the data of the subject, a participant record set matrix relating to the selected subject is created from the audit judgment database 402 (S17), and the record set matrix is multiplied by the created extraction matrix to extract the subject matrix Is created (S18), the extracted subject table is created based on the matrix and stored in the involved party database 401 (S19), and the audit plan list screen of screen 7'(see FIG. 9) is created based on the table. And sends it to the customer terminal 200 (S20).

  This audit plan list screen includes the number of set items, subjects, audit points, audit requirements, audit ranks, and audit items.

  The audit plan processing means 302 creates a participation destination extraction matrix by multiplying the participation destination record set matrix by the extraction matrix to generate a participation destination extraction table and sends an audit plan list screen based on the data in the table. Since it has a function to perform auditing, it is possible to make an audit plan such as the selection of subjects to be audited and the amount of audit work by knowing the selection of subjects to be audited and the amount of audit work in advance. Also, depending on the industry, even the audit items that do not need to be audited were subject to audit, but by multiplying the extraction matrix, the audit items that do not need to be audited are automatically deleted and only the required audit items are extracted. , It is possible to significantly reduce the number of audit items compared to the past.

  FIG. 35 is a flowchart of the audit execution processing means 303 (corresponding to the flow 2A of FIG. 5 showing the screen flow of the customer terminal 200).

  The audit execution screen (screen 8) is sent out according to the data transmitted by selecting "select audit execution" on the menu screen (screen 2) (S21). The participant ID is acquired from the participant database from the data transmitted by selecting the participant name on the screen 8 and the audit year/month selection screen (screen 9) is sent (S22). The data of the selected year and month is stored in the involved database according to the data transmitted by the selection of the year and month to be audited, and the course list screen (screen 10) is sent out (S23).

  The extracted subject table is acquired from the involved database by the data sent by selecting the subject list on screen 10, and the tax audit record screen (screen 11) is created and sent based on the data in the table. Processed data is acquired by any processing.

  If the "audit evaluation report" button on the screen 11 is clicked, proceed to S25; if the "extract" button is clicked, proceed to (1) S31; if the evaluation list is "No", proceed to (2) S41. (S24). The audit evaluation report screen (screen 16) is transmitted according to the data transmitted by clicking the "audit evaluation report" button on the screen 11 (S25). The audit item screen (screen 13) is transmitted according to the data transmitted by clicking the underline of "inspection item" on the screen 16, and the process proceeds to (2) S41.

  The underlined audit items in the audit item section of the audit evaluation report screen of screen 16 indicate that the audit has not yet been completed. If the "Audit evaluation report" button on the tax audit record screen of the screen 11 is checked, the screen 16 is displayed, and the progress status of the audit and the unfinished audit items are instantly displayed.

  FIG. 35 is a flowchart processed by the audit execution processing means 303 (corresponding to the flow 2B of FIG. 5 showing the flow of the screen of the customer terminal 200).

  Select any of the "selection of audit points/requirements" on the tax audit statement screen (screen 11), and click the "extract" button to acquire the audit points/requirements data (S31). It is judged whether or not the auditing point/requirement data is 1 (S32), and if YES, the participating point extracted subject table of the selected subject is acquired from the participating party database by the participating party ID, and the auditing point is extracted from the extracted subject table. -Based on the requirement data "1" (calculation rationality), the participant extraction subject table of the selected subject relating to calculation rationality is extracted, and the extracted tax audit record screen (screen 12) is sent (S33) (2). Go to.

  If NO, it is determined whether or not the audit summary/requirement data is 2 (S34), and if YES, the participation destination extracted subject table of the selected subject is acquired from the participation destination database by the participation destination ID, and the relevant extraction is performed. Based on the audit summary/requirement data “2” (existence), the extracted subject table for the selected subjects related to the reality is extracted from the subject table, and the extracted tax audit record screen (screen 12) is sent (S35). Proceed to (2). If NO, it is judged whether or not the audit summary/requirement data is 3 (S36), the participation summary extracted subject table of the selected subject is acquired from the participation destination database by the participation participant ID, and the audit summary is extracted from the relevant extracted subject table.・ Based on the requirement data “3” (appropriateness), extract the participant extraction subject table of the elective subject related to adequacy, send out the extracted tax audit record screen (screen 12), and proceed to (S37) (2). ..

  If NO, it is judged whether or not the audit summary/requirement data is 4 (S38), the participant extraction table of the selected subject is acquired from the participation database by the participation ID, and the audit summary is extracted from the extracted subject table.・ Based on the requirement data “4” (displayability), the participant extracted subject table of the selected subject related to the displayability is extracted, and the extracted tax audit record screen (see FIG. 13) of screen 12 is sent (S39) ( Go to 2). If NO, go to (2). In the above example, the numerical values of 1 to 4 are used as the audit points/requirement data, but since the audit points are composed of 9 items as described above, the audit points/requirements data have 1 to 9 items. It also includes numerical values, and is not limited to numerical values.

  FIG. 37 is a flowchart of processing performed by the audit execution processing means 303 (corresponding to the flow 2B of FIG. 5 showing the screen flow of the customer terminal 200).

  On the extracted tax audit statement screen of screen 12 (see Figure 13) (or on the tax audit statement screen of screen 11 (see Figure 12)), click the "No" button to send the audit item screen (Figure 13) 14)). The audit finding screen (see the figure) of the screen 14 is transmitted according to the data transmitted by clicking the "audit finding" on the screen 13 (S42). By operating the click button on the audit findings screen, a document is created for the audit findings and the trail, and the document data created by the data transmitted by clicking "Register" is stored in the database of the participant, An inspection finding print screen (see FIG. 16) is sent (S43).

  The audit execution processing means 303 has a function of acquiring the extracted subject table based on the subject to be audited and creating the audit related information based on the audit item evaluation information, so that the audit can be performed with high quality and effective audit. Since it is possible to perform efficiently, the audit execution processing means 303 further has a function of extracting the information about the audit point/requirement data from the involved party extraction table based on the audit point/requirement data. Even if the number of journal items to be checked exceeds several thousand, it is possible to significantly reduce the items to be audited. Also, the audit item screen with check items is sent out by the audit item evaluation information of "No". Since it is possible for the auditor to understand the details of the audit items by reading the check items that clearly show the judgment criteria, it becomes easier for inexperienced assistants to evaluate the audit. It was

  Furthermore, by clicking the "Audit Evaluation Report" button on the extracted tax audit report screen, an audit evaluation report screen is generated and sent out based on the generated audit evaluation report data, and the evaluation of the audit items is not yet completed. Since the items are clearly understood, no audit omission occurs.

  FIG. 38 is a flowchart of processing by the audit report processing unit 304 (corresponding to the flow 3 of FIG. 4 showing the screen flow of the customer terminal 200). The report browsing screen (see FIG. 20) of the screen 17 is transmitted according to the data transmitted by the selection of “select audit report” on the menu screen of the screen 2 (S51). By clicking the “List” button on the screen 17, the participation destination selection screen (see FIG. 20) of the screen 18 is sent (S52). The report browsing screen of the screen 17 is retransmitted according to the data transmitted by clicking the "participation name" of the screen 18 (S53).

  The target period setting screen (see FIG. 21) of the screen 19 is transmitted according to the data transmitted by checking the “report” on the screen 17 (step S54). A target period desired to be viewed on the screen 19 is selected, and a report viewing screen (form 1, 2 or 3) is created and transmitted based on the data transmitted by clicking "Display" (S55).

  Form 1 (see Fig. 17) shows the memorandum of audit findings, and as an audit item for the subject name "cash", "accounting for unknown cash with an abnormal or large cash excess or deficiency is appropriate." Since the auditor has evaluated the audit item as “No”, he/she sees the audit item screen (see FIG. 14) of the screen 13 that is displayed next and shows “abnormal or cash” in the check item on that screen. The clear judgment criteria of "unknown money (about 10,000 yen)" made it extremely easy to select "No" as an audit evaluation.

  Form 2 (see FIG. 19) shows a tax audit report, which shows the adequacy, calculation rationality, evidence and verifiability, and the audit items as the audit requirements for the subject name “cash”.

  Form 3 (see drawing 22) shows the audit evaluation report, and the evaluation was “No” according to the clear judgment criteria shown in the check items on the audit item screen (see FIG. 14) of screen 13. As a result, “unfinished” is shown in the evaluation column as the audit result of the audit item with the subject name “cash”.

  Since the audit report processing means 304 automatically sends the printing audit-related information forms 1 to 3 to the customer terminal 200 based on the audit-related information from the customer terminal 200 in the audit execution processing means 303, In the past, it was impossible to create the above-mentioned form because the criteria for auditing were not clear, but because the criteria were clear and the results of its evaluation could be automatically created and displayed, It has become possible to increase the transparency of audit results.

  In the selection of audit points/requirements on the tax audit record screen of screen 11, an example of selecting from four items of calculation rationality, reality, adequacy, and displayability is given as an example to explain the above-mentioned best mode. Although shown, it should be clear that it is not so limited.

Further, although the example of using the audit judgment database 402 as the storage unit of the tax audit server 300 of the present invention is shown, the invention is not limited to this, and an audit judgment database server that manages the audit judgment database 402 may be used. That is clear.

Claims (38)

In the tax audit system, which is connected to the customer terminal through the information communication network,
The tax audit system, a participant information processing means for storing the participant information transmitted from the customer terminal in a database,
A tax audit system, comprising: an audit plan processing means for creating an extracted subject table based on the extracted information of the involved party information of the database and the selected subject, and storing it in the database.   The tax auditing system according to claim 1, wherein the extracted subject table is created by creating a participant extraction matrix and a participant record set matrix relating to a selected subject and multiplying them.   The tax auditing system according to claim 2, wherein the extracted subject table includes at least the set number of subjects and subject names.   The tax audit system according to claim 1, wherein the database comprises a participation database and an audit judgment database. At least the participant table is included in the participant database,
The tax audit system according to claim 4, wherein the audit determination database includes at least an audit subject table and an audit subject table.   The tax audit system according to claim 4, wherein the audit determination database further includes a check item table.   The tax audit system according to claim 5, wherein the participation information is stored in the participation table.   The tax auditing system according to claim 2, wherein the participation destination extraction matrix regarding the selected subject is created from the audit subject table.   The tax audit system according to claim 2, wherein the involvement record set matrix relating to the selected subject is created from an audit item table of the audit determination database.   The tax audit system according to claim 5, wherein the participant table includes at least a participant ID, a participant name, an organizational form, a business type, an audit rank, and a subject candidate list.   The tax audit system according to claim 5, wherein the audit subject table includes at least a subject ID, a subject name, an organizational form, and a business type.   The tax audit system according to claim 5, wherein the audit item table includes at least an item ID, an audit point, an audit requirement, and an audit rank.   The tax audit system according to claim 6, wherein the check item table includes at least a check item ID, a check item name, and an audit item ID.   The tax audit system according to claim 1, wherein the extracted information includes organizational form data and business type data.   15. The tax audit system according to claim 14, wherein the extracted information further includes audit rank data.   The tax audit system according to claim 2 or 8, wherein the participant extraction matrix includes numerical data of an organizational form and a business type.   17. The tax audit system according to claim 16, wherein the participation extraction matrix further includes numerical data of audit rank.   The tax audit system according to claim 2 or 9, wherein the involved record set matrix includes an item ID, classification information, and audit item information.   19. The tax audit system according to claim 18, wherein the audit item information includes information on subjects, audit points, audit requirements, and audit ranks.   20. The tax audit system according to claim 19, wherein the subjects are classified based on audit points and audit requirements.   The tax auditing system further comprises an audit execution processing unit that acquires the extracted subject table based on the subject to be audited and creates audit related information based on the audit item evaluation information. The tax audit system according to item 1.   22. The tax audit system according to claim 21, wherein the audit item evaluation information is information transmitted by clicking an audit item on a tax audit record screen of a customer terminal.   23. The tax audit system according to claim 21, wherein the audit-related information is information on the content of the result evaluated by the audit item evaluation information.   22. The tax audit system according to claim 21, wherein the audit execution processing means further has a function of creating and transmitting a tax audit record screen based on the data of the extracted subject table.   25. The system according to claim 24, further comprising a function of extracting information on the audit summary/requirement data from the extracted subject table based on the audit summary/requirement data transmitted by clicking the tax audit statement screen. Tax audit system.   26. The tax audit system according to claim 25, wherein an extracted tax audit record screen is created and sent based on the extracted information.   25. The tax audit system according to claim 24, wherein an audit item screen including check items is created and transmitted by checking the audit item evaluation on the tax audit statement screen.   27. The tax audit system according to claim 26, wherein an audit item screen including check items is created and transmitted by checking the audit item evaluation on the extracted tax audit record screen.   22. The tax audit system according to claim 21, wherein the tax audit system further comprises audit report processing means for creating and transmitting a report browsing screen. In the tax audit system, which is connected to the customer terminal through the information communication network,
The server of the tax audit system, a participant information processing means for storing the participant information transmitted from the customer terminal in a database,
Based on the extracted information of the involved party information in the database and the selected course, the involved party extraction matrix and the involved party record set matrix for the selected course are created, and these are multiplied to create the extracted course matrix and the extracted course table A tax audit program for creating an audit plan and storing it in the database.   31. The server of the audit system further causes the extracted subject table to be acquired based on the subject to be audited, and to function as an audit execution processing means for creating audit related information based on the audit item evaluation information. The tax audit program described in.   32. The tax audit program according to claim 31, wherein the server of the audit system further functions as an audit report processing unit that creates and sends a report browsing screen. In the tax audit system, which is connected to the customer terminal through the information communication network,
The server of the tax audit system, a participant information processing means for storing the participant information transmitted from the customer terminal in a database,
Create a participant extraction matrix and participant record set matrix for the selected subject based on the extracted information of the participant information of the database and the selected subject, and create an extracted subject matrix by multiplying them to create an extracted subject table A tax audit recording medium in which a program for creating an item and storing it in the database to function as an audit plan processing means is recorded.   The server of the audit system records a program for functioning as an audit execution processing means that acquires the extracted subject table based on the subject to be further audited and creates audit related information based on the audit item evaluation information. The tax audit recording medium according to claim 33.   The tax audit recording medium according to claim 34, wherein the server of the audit system further records a program for functioning as an audit report processing unit that creates and sends a report browsing screen.   The tax audit system according to claim 1, further comprising an audit judgment database server in place of the audit judgment database.   The tax audit system according to claim 21, further comprising an audit judgment database server in place of the audit judgment database. The tax audit system according to claim 29, further comprising an audit judgment database server in place of the audit judgment database.

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