KR102461265B1 - Digital audit support apparatus and support method for non-face-to-face audit - Google Patents

Abstract

The present invention relates to a digital audit support apparatus and a support method for a non-face-to-face audit, which support a digital audit to perform an audit for an institution to be audited in an audit institution in a contactless manner so as to improve the quality of the audit, prevent accidents, and support enterprises to promote healthy business. According to the present invention, the digital audit support apparatus comprises: a communication interface unit which acquires management data on the institution to be audited; and a digital audit unit which performs (i) the process of analyzing the management data acquired through the communication interface unit to calculate or support calculation of management indexes for at least some of profitability, stability, and productivity of the institution to be audited and (ii) a process of receiving current information related to audit items for the institution to be audited from an external device through one piece of user input and displaying the current information on a user terminal device to support the non-face-to-face audit. Accordingly, the present invention can improve the quality of the audit, prevent accidents, and allow enterprises to promote healthy business by supporting the digital audit.

Description

DIGITAL AUDIT SUPPORT APPARATUS AND SUPPORT METHOD FOR NON-FACE-TO-FACE AUDIT}

The present invention relates to a digital audit support device and support method. In particular, digital audits are supported so that audit institutions can conduct non-face-to-face audits of audited institutions to qualitatively improve audits and prevent accidents at an early stage. It relates to a digital audit support device and support method for non-face-to-face audits that support business promotion.

In general, an audit is conducted on the business, business, and finance of a corporation. In particular, the audit is conducted in a face-to-face auditing method in which the audit agency directly goes to the audited office and conducts the audit. Usually, the face-to-face audit takes about 5 days for a long period of time.

However, in this face-to-face audit method, the audited institution had difficulties in preparing for the audit because the audited institution had to prepare all the materials necessary for the audit during the audit period. There was a problem in that the efficiency of audit work was lowered because concentration was lowered due to fatigue due to audit fatigue.

Korean Patent Publication No. 10-2001-0096888 (published on Aug. 1, 2001) Korean Patent Registration Publication No. 10-0728808 (Registered on Jun. 8, 2007)

The present invention has been proposed to solve the problems of the conventional face-to-face audit method, and an object of the present invention is to reduce the burden on the audit institution and the audited institution by conducting a digital audit in a non-face-to-face manner between the audit institution and the audited institution, thereby reducing the audit efficiency. It is to provide a digital audit support device and support method for non-face-to-face auditing to increase the

According to the present invention for achieving the above object, there is provided a digital audit support device comprising: a communication interface unit for acquiring management data of an audited institution; (i) a process that analyzes the management data obtained through the communication interface unit and calculates or supports the calculation of management indicators for at least a part of profitability, stability, and productivity of the audited institution; and (ii) a single user input from an external device. and a digital audit unit that receives status information related to the audit items for the audited organ and displays it on a user terminal device to perform a process for supporting non-face-to-face auditing.

The digital audit unit is configured to: compare the average management index of the audited institution group to which the audited institution belongs - the audited institution group is one of a plurality of audited institution groups classified according to at least one criterion of region, sales size, and business field It is determined whether the management index of the institution is out of a predetermined range, and based on the determination result, at least a part of management risk information and vulnerability information is provided or supported.

In addition, in the process (ii), the digital audit unit is configured to divide the total amount data for a given task performed by the audited institution by a specific number of samples, or based on the processed value, the amount data corresponding to the specific number of samples A sample is extracted, and a non-face-to-face audit is supported on the extracted sample.

Here, the specific number of samples, calculated with reference to the management indicators calculated in advance in the process (i), (a) when sampling according to the initial number of samples, is likely to distort the characteristics of the total amount data at a meaningful level It is desirable to adjust according to at least one of a misstatement risk indicator indicating whether there is a risk of misstatement and (b) a control indicator indicating whether the audited body is dependent on the control of the audited body.

On the other hand, the digital audit unit provides or supports to provide a virtual audit data submission space that only an authorized auditor can access and read, and performs a predetermined audit through the audit data submission space from the terminal device of the authorized auditor. When there is a request to submit specific audit data related to an item, a user interface is provided or supported so that the specific audit data submission request can be confirmed through the terminal device of the audited entity and data can be submitted.

In addition, the external device for providing status information related to audit items to the audited institution includes the first business system in which credit business-related data including receipt and credit of the audited institution are registered, and purchase, sale and shipment of the audited institution. It includes at least one of the second business systems in which data related to economic projects are registered.

The digital audit unit, as the management risk information, (l) low cost ratio, profit rate, average interest rate and growth potential analysis information of the receiving business sector, (m) loan-to-deposit ratio, loan-to-deposit margin, mortgage loan ratio and growth potential analysis information (n) ) Information on delinquency rate, out-of-region loan ratio, unsecured loan ratio, non-performing loan ratio, and special bond ratio in the bond management sector to provide or support to provide.

In addition, when it is determined that the management index of the audited institution is out of a predetermined range compared to the average management index of the audited institution group to which the audited institution belongs, the digital audit unit is configured to provide management risk information and vulnerability information based on the judgment result. By identifying or supporting to display, and providing detailed information on the distinctively displayed information, it is possible to support the central audit of the item.

In addition, the digital audit unit supports to display a standard list and standard form for audit data to be requested from the audited institution, and through the audit data submission space from the authorized auditor's terminal device, a specific audit item related to a specific audit item When requesting submission of audit data, at least a part of the standard list and standard form is selected to support the audit data request from the audited institution.

It is preferable that the virtual audit data submission space has a limited period of use, and when the set use period ends, the audit data registered in the audit data submission space is deleted, and the audit data submission space is also released.

On the other hand, the digital audit support method according to the present invention for achieving the above object, comprising the steps of: (a) acquiring management data of an audited institution through a communication interface unit; (b) in the digital audit department, (i) a process for analyzing the management data obtained through the communication interface unit to calculate or support the calculation of management indicators for at least some of profitability, stability and productivity of the audited institution; and (ii) and performing a process for supporting non-face-to-face audit by receiving status information related to the audit item for the audited organ from an external device with a single user input and displaying it on a user terminal device.

In the process (i), the digital audit unit includes a group of audited entities to which the audited entity belongs, wherein the audited group is one of a plurality of audited groups classified according to at least one criterion of region, sales size, and business field. It is determined whether the management index of the audited institution is out of a predetermined range compared to the average management index, and based on the determination result, at least a part of management risk information and vulnerability information is provided or supported.

In addition, in the process (ii), the digital audit unit is configured to divide the total amount data for a given task performed by the audited institution by a specific number of samples, or based on the processed value, the amount data corresponding to the specific number of samples A sample is extracted, and a non-face-to-face audit is supported for the extracted sample.

Here, the specific number of samples, calculated with reference to the management indicators calculated in advance in the process (i), (a) when sampling according to the initial number of samples, is likely to distort the characteristics of the total amount data at a meaningful level may be adjusted according to at least one of a misstatement risk indicator indicating whether the

On the other hand, in the process (ii), the digital audit unit provides or supports to provide a virtual audit data submission space that can only be accessed and read by an authorized auditor, and submits the audit data from the terminal device of the authorized auditor When there is a request for submission of specific audit data related to a given audit item through the space, a user interface is provided or supported to confirm the specific audit data submission request and submit data through the terminal device of the audited institution. .

In the process (ii), the external device providing status information related to audit items to the audited institution includes the first business system in which credit business-related data including receipt and credit of the audited institution are registered, and the purchase of the audited institution. , may include at least one of the second business system in which data related to economic business including sales and shipment are registered.

In addition, in the process (i), the digital audit unit, as the management risk information, (l) low cost ratio, profit rate, average interest rate and growth potential analysis information of the receiving business division, (m) loan-to-deposit ratio, loan-to-deposit margin, and collateral of the receiving business division Loan ratio and growth potential analysis information, (n) delinquency rate, out-of-region loan ratio, unsecured loan ratio, non-performing loan ratio and special bond ratio information in the bond management sector, (o) profit rate, turnover rate, change rate, growth potential, and loan loss coverage in the economic business sector It is desirable to provide or support to provide at least some of the gold ratio and the economic bond ratio.

And, in the process (i), when the digital audit unit determines that the management index of the audited institution is out of a predetermined range compared to the average management index of the audited institution group to which the audited institution belongs, the management risk based on the judgment result By supporting to display or display information and vulnerable information in a distinctive way, and by providing detailed information about the distinctively displayed information, it is possible to support a focused audit of the item.

On the other hand, the digital audit unit supports to display a standard list and standard form for audit data to be requested by the audited entity, and through the audit data submission space from the terminal device of the authorized auditor, a specific audit related to a predetermined audit item When requesting data submission, at least a part of the standard list and standard form is selected to support the audit data request from the audited institution.

Here, it is preferable that the virtual audit data submission space has a limited use period, and when the set use period ends, the audit data registered in the audit data submission space is deleted, and the audit data submission space is also released. .

According to the digital audit support apparatus and support method of the present invention, since the audit institution and the audited institution conduct a digital audit in a non-face-to-face manner, the burden of preparing on-site data for the audited institution is alleviated, and the audit institution performs an audit when a face-to-face audit is required. In this case, auditing is conducted by going to an external audited institution, which has the effect of increasing audit efficiency by minimizing audit fatigue.

In addition, it has the effect of preventing accidents at an early stage by improving the quality of auditing according to the improvement of audit efficiency and supporting companies to promote sound business.

1 is an overall network connection diagram of a digital audit support device according to the present invention;
2 is a block diagram of a digital audit unit according to the present invention;
3 is an example of a business system according to the present invention,
4 is a flowchart illustrating a process in which a digital audit is performed through the digital audit support device according to the present invention.

Hereinafter, preferred embodiments of the present invention will be described in detail with reference to the accompanying drawings.

1 illustrates an overall network connection diagram of a digital audit support device according to an embodiment of the present invention.

As shown in FIG. 1 , the digital audit support device 100 according to the present invention includes a communication interface unit 110 that acquires audit data by communicating with an external device through a network, and the communication interface unit 110 . It includes a digital audit unit 120 that supports non-face-to-face audit of the audited institution by analyzing the audit data obtained through the audited institution and providing it to the audit institution terminal device 300 .

The communication interface unit 110 is a communication device that is connected to an external device through a network to transmit and receive data. The communication interface unit 110 communicates with the audit agency terminal device 300 used by the audit agency conducting digital auditing. Data is transmitted/received through the network with the audited institution terminal device 400 used by the audited institution that receives , and the task system 200 that stores the task-related data of the audited institution. In an embodiment of the present invention, the communication interface unit 110 receives audit data including management data of the audited institution from an external device such as the audited institution terminal device 400 or the business system 200 for digital audit of the audited institution. Thus, it is provided to the digital audit unit 120 .

The digital audit unit 120 analyzes and processes the audit data obtained through the communication interface unit 110 and provides it to the audit institution terminal device 300 to support the digital audit of the audited institution in a non-face-to-face manner. to be.

In an embodiment of the present invention, the digital audit unit 120 analyzes the management data of the audited institution acquired through the communication interface unit 110 to calculate the management index for profitability, stability and productivity of the audited institution, or By providing data capable of calculating , to the audit agency terminal device 300, it is supported to calculate the management index. In addition, the digital audit unit 120 receives status information related to audit items for the audited institution from an external device and displays it on the audit institution terminal device 300 to support non-face-to-face auditing. In this case, the digital audit unit 120 may separately create and allocate a virtual audit data submission space, and receive status information related to audit items from the audited entity through the allocated audit data submission space.

The audit agency terminal device 300 is a terminal device used by an audit agency that performs digital audits, and accesses the digital audit support device 100 through a network to access the digital audit support device 100 through the information provided by the digital audit support device 100 . The digital audit of the auditee will be conducted face-to-face.

The audited institution terminal device 400 is a terminal device used by an audited institution, and the audited institution requests the submission of specific audit data related to an audit item through a virtual audit data submission space in the digital audit support device 100 . Upon receiving, the specific audit data requested through the audited organ terminal device 400 is registered and provided in the virtual audit data submission space.

The business system 200 is a device that manages audited institution business data for audit by audited institutions, etc., and the business system 200 includes credit business tasks such as reception and credit by audit institutions, and purchase, sale, and shipment. Audit data related to economic business operations, etc. will be managed. When the business system 200 receives a request to submit specific audit data related to an audit item from the digital audit support device 100 , it provides the requested specific audit data to the digital audit support device 100 .

2 is a block diagram of a digital audit unit according to an embodiment of the present invention.

As shown in FIG. 2 , the digital audit unit 120 according to the present invention includes a management audit support module 121 that performs or supports an audit on the management of the audited institution, and the audited institution status information for each audit item. A non-face-to-face audit support module 122 that analyzes and supports non-face-to-face auditing is provided.

The management audit support module 121 is configured to support an audit related to the management of the audited institution, and the management audit support module 121 analyzes the management data of the audited institution obtained through the communication interface unit 110, The process of calculating or supporting the calculation of management indicators for the audited institution's profitability, stability and productivity, etc. will be carried out.

In an embodiment of the present invention, the management audit support module 121 compares the average management index of the audited institution group to which the audited entity belongs and the management index of the audited institution, and compares the average management index of the audited organization group. When the management index of the audited institution is out of a predetermined range, management risk information or management weakness information is provided. Here, the audited entity group may be one of a plurality of audited entity groups classified according to at least one criterion among a region, a sales scale, and a business field. For example, if the audited institution is one agricultural cooperative, the audited organization group can be a national or regional agricultural cooperative, and the management index of the audited organization is the national average of the national agricultural cooperatives or the average of the regional agricultural and livestock cooperatives. By comparing and judging how far it is from the above, management risk information and management vulnerability information are provided.

The management risk information and vulnerability information analyzed and provided by the management audit support module 121 may include fields such as reception, credit, bond management, and economic business. In the case of the receiving business sector, low cost ratio, profit rate, average interest rate and growth potential analysis information are included. In the case of the loan business sector, information on the loan-to-deposit ratio, loan-to-deposit margin, collateralized loan ratio and growth potential analysis information is included. Information on the external loan ratio, unsecured loan ratio, non-performing loan ratio, and special bond ratio is included, and in the case of economic business sector, profit rate, turnover rate, change rate, growth potential, loan loss provision ratio, and economic bond ratio may be included. Such management risk information and vulnerability information can be provided as trend analysis data through a graph after the risk level is converted into a score through ranking analysis by business division.

In addition, when it is determined that the management index of the audited institution is out of a predetermined range compared to the average management index of the audited institution group to which the audited institution belongs, the management audit support module 121 provides management risk information based on the judgment result. And by displaying the vulnerable information in a distinctive way, and providing detailed information about the clearly displayed information, it is possible to support the central audit of the item. The discriminating indication is provided so that the auditor can easily check the management status information according to the management indicator by displaying it in red when it is a risk and blue when it is stable as a result of the judgment.

The management indicator information calculated through the management audit support module 121 is provided to the non-face-to-face audit support module 122, and is used to extract an audit sample of money data for tasks performed by the audited institution, which will be described later.

The non-face-to-face audit support module 122 of the digital audit unit 120 supports the non-face-to-face audit by analyzing the current status information of the audited institution according to the audit items. For this purpose, the non-face-to-face audit support module 122 is first The audit data of the audited institution is obtained from the device.

An external device for providing the non-face-to-face audit support module 122 with status information related to audit items for the audited institution may be the business system 200 that stores business information of the audited institution. In an embodiment of the present invention, the non-face-to-face audit support module 122 of the digital audit unit 120 is linked with the business system 200, and status information related to the audit items of the audited institution is registered in the business system 200. If there is, if you select to check the related data registered in the business system 200 in the audit item, the related data registered in the business system 200 is displayed in connection with the screen, and the user of the audit agency can check and receive it. .

3 shows an example of a business system according to an embodiment of the present invention, and the business system 200 linked to the non-face-to-face audit support module 122 of the digital audit unit 120 receives and credits the audited institution. The first business system 200 in which credit business-related data including, is registered, and the second business system 200 in which economic business-related data including purchase, sale, and shipment of the audited institution are registered. For example, the second business system 200 in which the data related to the economic business of the audited institution is registered may be an integrated agricultural economy system in which information related to the agricultural economic business is registered when the audited institution is an agricultural cooperative, and the audited institution is the livestock cooperative. In this case, information related to the livestock economy business may be registered in the livestock economy integrated system.

On the other hand, if the status data related to the audit item cannot be obtained through the work system 200 , the non-face-to-face audit support module 122 must directly request and obtain the corresponding status data from the audited entity. To this end, in the present invention, the non-face-to-face audit support module 122 creates and allocates a separate virtual audit data submission space that can only be accessed and read by an authorized audit institution user, so that an authorized audit institution user can submit an audit data submission space. Through this, the audited body was requested to submit specific audit data related to the audit items so that it could be provided. That is, the non-face-to-face audit support module 122 creates and allocates a virtual audit data submission space according to the request of the authorized auditor, and through the allocated virtual audit data submission space, a predetermined audit item required by the authorized auditor and When a request to submit related specific audit data is requested, the user interface is provided so that the specific audit data submission request information can be checked in the terminal device 400 of the audited agency to submit the relevant data.

The non-face-to-face audit support module 122 of the digital audit unit 120 registers and displays the standard list and standard form for audit data requested by the audited entity in the virtual audit data submission space. That is, the non-face-to-face audit support module 122, when an authorized auditor requests the submission of specific audit data related to a predetermined audit item through the audit data submission space, a form corresponding to the registered standard list and standard form By choosing, they will support the audited organization to request audit data. In addition, the video conference system is linked to the audit data submission space, so that when an authorized auditor needs an interview with the audited agency, a video conference room is opened through the video conference system to invite the person in charge of the audited institution to conduct a video conference. can support

This virtual audit data submission space can be operated in the form of a bulletin board in a cloud environment or inside a digital audit support device. Upon completion, the audit data registered in the audit data submission space is deleted, and the audit data submission space is also released.

When the non-face-to-face audit support module 122 of the digital audit unit 120 receives audit data through an external device or a virtual audit data submission space, the received audit data is provided to the audit institution terminal device 300, Support for non-face-to-face audits. In an embodiment of the present invention, the non-face-to-face audit support module 122 of the digital audit unit 120 calculates the total amount data for a predetermined task performed by the audited institution, and divides it by a specific number of samples or processes it Based on one value, a sample of money data corresponding to the specific number of samples is extracted, and the extracted sample is provided to the audit agency terminal device 300 to support non-face-to-face auditing of the extracted sample.

The specific number of samples may be adjusted according to the misstatement risk index or control index calculated by referring to the management index calculated in advance through the management audit support module 121 . Here, the misrepresentation risk indicator is an indicator that expresses whether there is a possibility that the characteristics of the total amount data are distorted at a meaningful level when sampling according to the initial number of samples, and the statistical indicator is the audited institution's control over the audit institution. As an indicator of whether or not there is dependence, these misstatement risk indicators and control indicators can be calculated according to the experience of the auditor. The misstatement risk indicators have high, low, and significant risks, and the control indicators have positive (Y) and negative (N), and the sample size increases or decreases according to these values as shown in Table 1 below.

As described above, in the present invention, in order to efficiently use audit resources and time, a sample audit is performed by extracting an audit sample and conducting an audit. do.

First, the non-face-to-face audit support module 122 of the digital audit unit 120 calculates the total amount data for a predetermined task performed by the audited institution. As an example of this amount data, there is credit certificate account amount data. can

Next, an initial sample is set. This initial sample is called a planned sample and may be set to 10, for example.

Then, the total amount data of the population is divided into a predetermined sample, and this value is called the material amount. The materiality amount can be weighted according to the misstatement risk of the misstatement risk indicator. For example, it can be set as low (materiality amount * 0.7) and high (materiality amount * 1) when the misstatement risk is low.

The value adjusted according to the weight is called the key item reference amount, and the base sample size can be determined as in the following Equation 1 as the key item reference amount.

In addition, a confidence factor can be obtained, and the value of this confidence factor is determined according to the risk of misstatement and control dependence of the control indicator as shown in Table 2 below.

The final representative sample is obtained by multiplying the confidence factor by the base sample size as shown in Equation 2 below, and this value becomes the final number of samples.

In the present invention, the amount data sample corresponding to a specific number of samples is extracted through the audit sample extraction method as described above, and a non-face-to-face audit is supported for the extracted sample.

Hereinafter, a process of performing a digital audit through the digital audit support device configured as described above will be described.

4 is a flowchart illustrating a process in which a digital audit is performed through the digital audit support device according to an embodiment of the present invention.

Steps S100, S110: First, the digital audit support device 100 receives and acquires management data of the audited institution from an external device such as the business system 200 or the audited institution through the communication interface unit 100 (S100), The acquired audited institution management data is analyzed through the digital audit unit 120 to calculate management indicators for profitability, stability, productivity, and the like of the audited institution (S120).

Steps S120, S130: Also, the digital audit unit 120 obtains the average management index of the audited institution group to which the audited institution belongs, and the management index of the audited institution is out of a predetermined range compared to the average management index of the audited institution group. It is determined whether or not (S120), and management risk information or weak information is provided based on the determination result (S130). At this time, the digital audit unit 120 supports the central audit of the item by distinguishingly displayed in a color or the like according to the degree of management risk or weakness, and providing detailed information on the distinctively displayed information.

Step S140: Meanwhile, the digital audit unit 120 acquires status information related to the audit item of the audited institution from an external device linked to support the non-face-to-face audit. This external device may be the business system 200 operated by the auditing agency for auditing the audited entity, and the digital audit unit 120 checks and selects data related to the audit items registered in the business system 200. audit data will be provided. The business system 200 includes a first business system 200 in which credit business-related data including reception and credit information is registered, and a first business system 200 in which economic business-related data including purchase, sales and shipment information of the audited institution are registered. It may be a two-task system 200 .

Steps S150, S151, S152: On the other hand, if the necessary audit data cannot be obtained through the business system 200 linked with the digital audit unit 120 (S150), the digital audit unit 120 is configured to perform the auditing agency terminal device 300 ), a virtual audit data submission space that only authorized auditors can access and read is separately created and provided (S151). When an authorized auditor selects a standard list and standard form for audit items provided through the audit data submission space and requests the submission of specific audit data related to a predetermined audit item, the digital audit unit 120 sends the audit data to the audited entity. A user interface is provided so that the specific audit data submission request can be confirmed and the data can be submitted through the institution terminal device 400 . Accordingly, when the audited institution submits related data to the audit data submission space through the audited institution terminal device 400 , an authorized auditor is provided to check the audit data submitted through the audit institution terminal device 300 ( S152). In the virtual audit data submission space used in the above process, when the set usage period ends, the audit data registered in the audit data submission space is deleted, and the audit data submission space is also released.

Step S160: When receiving specific audit data related to a predetermined audit item through an external device or a virtual audit data submission space through the above process, the digital audit unit 120 extracts a value data sample to Support for non-face-to-face audits. That is, the digital audit unit 120 calculates an amount corresponding to the specific number of samples based on a value obtained by dividing the total amount data for a given task performed by the audited institution by a specific number of samples or a value obtained by processing a value obtained by dividing a value obtained by dividing the number of samples by a specific number of samples Data samples are extracted, and non-face-to-face audits are supported for the extracted samples. In this case, the specific number of samples used can be adjusted according to the misstatement risk index or control index calculated by referring to the management index calculated in advance.

As described above, the digital audit support device 100 according to the present invention obtains and analyzes the management data of the audited institution, calculates the management index of the audited institution, and through the business system 200 or the virtual audit data submission space, the audited institution A non-face-to-face audit of the extracted sample is supported by receiving the status information related to the audit item of the audited institution from the audited institution, extracting the amount data sample, and providing it to the audit institution.

On the other hand, in the above-described embodiment, the digital audit support device 100 obtains the data required for the audit of the audited institution and directly calculates the management index or extracts the amount data sample, but instead of directly collecting and processing data It can support the acquisition and processing of data through indirect methods. For example, the digital audit support device 100 may receive data necessary for auditing from the audit agency terminal device 300 , the audited agency terminal device 400 , or the business system 200 through the communication interface unit 110 . In addition, the collected audit data may be provided to the audit institution through the communication interface unit 110 to support the audit institution to process the audit data and calculate the audit result.

As such, the present invention is not limited to the above-described embodiments, and various modifications can be made by those of ordinary skill in the art to which the present invention pertains within the scope of equivalents of the technical spirit of the present invention and the claims to be described below. And, of course, modifications may be made.

100: digital audit support device
110: communication interface unit
120: digital audit department
121: Management audit support module
122: non-face-to-face audit support module
200: business system
300: audit agency terminal device
400: terminal device for an organ to be inspected

Claims (20)

a communication interface unit for acquiring management data of the audited institution; (i) a process that analyzes the management data obtained through the communication interface unit and calculates or supports the calculation of management indicators for at least a part of profitability, stability, and productivity of the audited institution; and (ii) a single user input from an external device. A digital audit supporting device comprising a;
The digital audit unit is configured to: compare the average management index of the audited institution group to which the audited institution belongs - the audited institution group is one of a plurality of audited institution groups classified according to at least one criterion of region, sales size, and business field Determining whether the management index of the institution is out of a predetermined range, and providing or supporting at least a portion of management risk information and vulnerability information based on the determination result;
In the process (ii), the digital audit unit divides the total amount data for a predetermined business including at least any one of credit business of receipt, credit, and bond management performed by the audited institution by a specific number of samples or processes it Extracting a sample of money data corresponding to the specific number of samples based on one value, and supporting non-face-to-face audits on the extracted sample,
The specific number of samples, calculated with reference to the management indicators calculated in advance in the process (i), (a) when sampling according to the initial number of samples, whether there is a possibility of distorting the characteristics of the total amount data at a meaningful level and (b) a control indicator indicating whether the audited entity relies on the control of the audited entity. delete delete delete According to claim 1,
The digital audit unit,
Provide or assist in providing a virtual auditing material submission space accessible and viewable only by authorized auditors;
When there is a request to submit specific audit data related to a predetermined audit item through the audit data submission space from the authorized auditor's terminal device,
The digital audit support device, characterized in that through the terminal device of the audited institution, providing or supporting to provide a user interface so that the specific audit data submission request can be confirmed and data can be submitted. According to claim 1,
An external device that provides status information related to audit items for the audited institution,
The first business system in which credit business-related data including receipt and credit of the audited institution is registered;
Digital audit support device, characterized in that it includes at least one of the second business system in which economic business related data including purchase, sale and shipment of the audited institution are registered. According to claim 1,
The digital audit unit,
As the above management risk information
(l) low cost weighting, profit rate, average interest rate and growth potential analysis information of the receiving business;
(m) information on the loan-to-deposit ratio, loan-to-deposit margin, secured loan ratio and growth potential of the loan business;
(n) information on delinquency rate, out-of-region loan ratio, unsecured loan ratio, non-performing loan ratio, and special bond ratio in the debt management sector;
(o) profit rate, turnover rate, change rate, growth potential, loan loss provision ratio and economic bond ratio of economic business sector;
Digital audit support device, characterized in that providing or assisting in providing at least some of. According to claim 1,
The digital audit unit,
When it is judged that the management index of the audited institution is out of the prescribed range compared to the average management index of the audited institution group to which the audited institution belongs;
Based on the judgment result, management risk information and vulnerable information are displayed or supported in a distinctive way,
Digital audit support device, characterized in that by providing detailed information on the discriminatively displayed information to support the centralized audit of the item. 6. The method of claim 5,
The digital audit unit,
Support to display the standard list and standard form for audit data to be requested by the audited entity;
When requesting to submit specific audit data related to a predetermined audit item through the audit data submission space from the authorized auditor's terminal device, select at least some of the standard list and standard form to request audit data from the audited body Digital audit support device, characterized in that to support. 6. The method of claim 5,
The virtual audit data submission space is
The digital audit support device, characterized in that when the period of use is limited and the set period of use ends, the audit data registered in the audit data submission space is deleted, and the audit data submission space is also released. obtaining management data of the audited institution through a communication interface unit (a); In the digital audit unit, (i) a process that analyzes the management data obtained through the communication interface unit to calculate or support the calculation of management indicators for at least some of profitability, stability and productivity of the audited institution; and (ii) one user A digital audit support method comprising: (b) performing a process for supporting non-face-to-face audit by receiving status information related to audit items for the audited organ from an external device as an input and displaying it on a user terminal device,
In the process (i), the digital audit unit includes a group of audited entities to which the audited entity belongs, wherein the audited group is one of a plurality of audited groups classified according to at least one criterion of region, sales size, and business field. Determining whether the management index of the audited institution is out of a predetermined range compared to the average management index, and providing or supporting at least some of management risk information and vulnerability information based on the determination result;
In the process (ii), the digital audit unit divides the total amount data for a predetermined business including at least any one of credit business of receipt, credit, and bond management performed by the audited institution by a specific number of samples or processes it Extracting a sample of money data corresponding to the specific number of samples based on one value, and supporting non-face-to-face audits on the extracted sample,
The specific number of samples, calculated with reference to the management indicators calculated in advance in the process (i), (a) when sampling according to the initial number of samples, whether there is a possibility of distorting the characteristics of the total amount data at a meaningful level and (b) a control indicator indicating whether the audited entity relies on the control of the audited entity. delete delete delete 12. The method of claim 11,
(ii) in the process
The digital audit unit,
Provide or assist in providing a virtual auditing material submission space accessible and viewable only by authorized auditors;
When there is a request to submit specific audit data related to a predetermined audit item through the audit data submission space from the authorized auditor's terminal device,
The digital audit support method, characterized in that the user interface is provided or supports to be provided so that the specific audit data submission request can be confirmed and the data can be submitted through the terminal device of the audited institution. 12. The method of claim 11,
(ii) in the process
An external device that provides status information related to audit items for the audited institution,
The first business system in which credit business-related data including receipt and credit of the audited institution is registered;
A digital audit support method, characterized in that it includes at least one of a second business system in which economic business-related data including purchase, sale and shipment of the audited entity are registered. 12. The method of claim 11,
(i) in the process
The digital audit unit,
As the above management risk information
(l) low cost weighting, profit rate, average interest rate and growth potential analysis information of the receiving business;
(m) information on the loan-to-deposit ratio, loan-to-deposit margin, secured loan ratio and growth potential of the loan business;
(n) information on delinquency rate, out-of-region loan ratio, unsecured loan ratio, non-performing loan ratio, and special bond ratio in the debt management sector;
(o) profit rate, turnover rate, change rate, growth potential, loan loss provision ratio and economic bond ratio of economic business sector;
A digital audit support method, characterized in that providing or assisting in providing at least some of. 12. The method of claim 11,
(i) in the process
The digital audit unit,
When it is judged that the management index of the audited institution is out of the prescribed range compared to the average management index of the audited institution group to which the audited institution belongs;
Based on the judgment result, management risk information and vulnerable information are displayed or supported in a distinctive way,
Digital audit support method, characterized in that by providing detailed information on the discriminatively displayed information to support a focused audit on the item. 16. The method of claim 15,
The digital audit unit,
Support to display the standard list and standard form for audit data to be requested by the audited entity;
When requesting to submit specific audit data related to a predetermined audit item through the audit data submission space from the authorized auditor's terminal device, select at least some of the standard list and standard form to request audit data from the audited body Digital audit support method, characterized in that to support. 16. The method of claim 15,
The virtual audit data submission space is
The digital audit support method, characterized in that when the period of use is limited and the set period of use ends, the audit data registered in the audit data submission space is deleted, and the audit data submission space is also released.

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