TWI769378B - Accounting firm auditing cloud confirmation system - Google Patents

Abstract

An accounting firm auditing cloud confirmation system includes an auditor terminal, an auditee terminal, a confirmation object terminal and a time cut server. The auditor terminal produces and transmits an audit data. The auditee terminal receives the audit data form the auditor terminal. The confirmation object terminal receives the audit data form the auditee terminal. The time cut server is electrically connected to the auditor terminal, the auditee terminal and the confirmation object terminal.

Description

Auditing and checking cloud electronic confirmation system for accounting firms

An electronic system, especially a cloud-based electronic confirmation system for auditing and checking of accounting firms.

"Confirmation" is a procedure in the auditing of financial statements. It refers to the fact that during the auditing process, the auditing unit needs to verify the information of the examinee (such as assets, liabilities, etc.) from a third-party unit, and the auditing unit needs to use Submit an application for data access to a third-party unit by means of "correspondence". After receiving the letter of confirmation, the third-party unit needs to directly send the reply letter back to the inspection unit to prevent the information from being tampered with or counterfeited by the person under investigation.

The current "correspondence" process is carried out on paper. That is, the relevant documents are sent in paper form through the postal system. In addition, the documents in the "correspondence" also require the permission of the person under investigation, which is equivalent to the person under investigation authorizing the inspection unit to access relevant information from a third-party unit. Therefore, "correspondence" documents are sent back and forth between the checking unit, the person being checked and the third-party unit. The common disadvantages of paper letter confirmation are as follows:

1. It is difficult to confirm the identity of the person filling in the reply letter, and it is also impossible to confirm the authenticity of the reply letter.

2. Usually, the address of the third-party unit is provided by the person under investigation, which is prone to fraud.

3. It takes a lot of time to send documents.

Therefore, how to make the corroboration procedure more efficient, safe and accurate is worth considering by those with ordinary knowledge in the field.

The invention provides a cloud-based electronic confirmation system for auditing and checking of an accounting firm, which performs the confirmation procedure electronically and provides a more efficient, safe and accurate confirmation method.

The invention provides a cloud-based electronic confirmation system for auditing and checking of an accounting firm, which includes an auditing unit end, an inspected client terminal, a confirmation-accepting unit end and a momentary interception server. The verification unit terminal generates and transmits a data to be verified. The inspected client terminal accepts the data to be verified sent from the verification unit terminal. The verification-receiving unit terminal accepts the information to be verified sent from the inspected client terminal. The time-cut server is electrically connected with the checking unit terminal, the checked client terminal, and the certified unit terminal. Wherein, the verification unit terminal fills in a content for the data to be verified and transmits the content to the verification unit terminal. Wherein, the verification unit end, the inspected client terminal, and the certified unit terminal transmit the data to be verified and the content through an Internet. Wherein, the verification unit terminal, the client client under inspection, and the verification receiving unit terminal will intercept the momentary information from the momentary server when transmitting the data to be verified and the content, and transmit the momentary information together with the momentary information . Wherein, the data to be verified and the content are transmitted between the verification unit end, the inspected client terminal, and the verification unit terminal through a cloud digital verification platform, and the cloud digital verification platform issues the verification unit A certificate of identity authentication for electronic data exchange between the client, the client under inspection, and the client of the certified entity.

In the above-mentioned accounting firm auditing and checking cloud electronic confirmation system, the certificate is a software, a hardware IC card, a biometric information or a combination thereof.

In the above-mentioned accounting firm auditing and checking cloud electronic confirmation system, the hardware IC card has a PIN value.

The above-mentioned accounting firm auditing and checking cloud electronic confirmation system, wherein, the auditing unit end, the audited client and the confirmation unit end each have a pair of keys, and the pair of keys includes a public key and a private key. key, and the verification unit end, the inspected client and the certified unit end respectively disclose their public keys.

In the above-mentioned accounting firm's audit and verification cloud electronic confirmation system, the data to be verified and the content are in XML format.

In the above-mentioned accounting firm auditing and checking cloud electronic confirmation system, the data to be checked and the content are in XadES format.

The above-mentioned accounting firm auditing and checking cloud electronic confirmation system, wherein the auditing unit side, the audited client, and the confirmation unit each have a signature statement, and the auditing unit and the audited client When transmitting the information to be verified and the content, the terminal and the certified entity will transmit together with the signature statement to which they belong respectively.

100: Auditing and checking cloud electronic confirmation system of accounting firms

101: Path

110: Check the unit side

120: Checked unit side

130: Confirmation unit side

140: Cloud Digital Correspondence Platform

141: Time-cut server

210: Verification Device

300: To verify the information

301: Check the signature field of the terminal

302: Checked customer signature field

FIG. 1 is a schematic diagram of the cloud electronic confirmation system for auditing and checking of accounting firms according to the present invention.

FIG. 2 is another embodiment of the cloud-based electronic confirmation system for auditing and checking of accounting firms.

FIG. 3A shows the data to be verified according to an embodiment.

FIG. 3B shows the data to be verified after being signed.

The invention provides a cloud-based electronic confirmation system for auditing and checking of accounting firms, which electronically handles confirmation procedures, and sets up a confirmation platform to verify confirmation data, thereby improving the efficiency and security of confirmation handling.

Please refer to FIG. 1 . FIG. 1 is a schematic diagram of the cloud electronic confirmation system for auditing and checking of accounting firms according to the present invention. The cloud-based electronic confirmation system 100 for auditing and checking of accounting firms of the present invention includes an audit unit terminal 110 , an audited client 120 , a confirmation unit terminal 130 , a cloud digital confirmation platform 140 and a momentary server 141 . And in this embodiment, the checking unit terminal 110 , the checking unit terminal 120 , the verification unit terminal 130 , the cloud digital verification platform 140 and the time-cut server 141 are connected to each other and transmit data through an Internet.

The verification unit terminal 110 generates and transmits a data to be verified. The audit unit terminal 110 refers to the audit unit, which is an accounting firm. The information to be verified is the information that the accountant needs to access, such as a list of accounting items. The data to be verified will be sent to the client 120 to be inspected.

The audited client 120 receives the data to be verified transmitted by the auditing unit terminal 110 . The checked client 120 is the checked person. That is to say, the information that the checking unit wants to consult will be sent to the person under inspection for review, for example, the person under inspection will check the list of accounting items, and the checking unit will be informed of the information that the checking unit wants to check from the unit receiving confirmation. In addition, the inspected client 120 can input the license information, and after the inspected client 120 receives the license information, the inspected client 120 transmits the data to be inspected to the verification unit terminal 130 . In one embodiment, the inspected client 120 can input the permission information, that is, to implement an electronic signature on the list of accounting items, and then transmit the list with the electronic signature to the certified entity terminal 130 .

The verification unit terminal 130 is adapted to receive the data to be verified from the verified client 120 . The confirmation unit terminal 130 is a third-party unit, and receives the information that the inspectee agrees to investigate by the inspection unit. The third-party unit receives the information to be verified with the permission of the person under investigation, so the third-party unit can prepare the corresponding information.

At this time, the verification unit terminal 130 fills in a content for the data to be verified, and transmits the content to the verification unit terminal 110 . That is, the third party unit provides the corresponding data to the inspection unit according to the data to be verified, for example, provides accounting data to the inspection unit terminal 110 according to the list of account items for the inspection unit to check. In one embodiment, when the verification unit terminal 130 fills in a content for the information to be verified, it will also implement an electronic signature on the list of accounting items. When the verification information is returned to the verification unit terminal 110, the verification unit The terminal 110 will then receive a list of the accounting items that have the electronic signatures of the client 120 under investigation and the terminal 130 of the verification entity.

Please refer to FIG. 3A. FIG. 3A shows the data to be verified according to an embodiment. There are two signature fields in the data to be verified 300 , which are the signature field 301 of the verification terminal and the signature field 302 of the client under verification. The initial state of the data 300 to be verified is shown in FIG. 3A , the signature field 301 of the verification terminal and the signature field 302 of the customer under inspection are both blank, and the data to be verified 300 is an electronic file. The checking unit terminal 110 can use digital signatures to The verification data 300 is signed and sealed, and delivered to the client 120 under inspection. The checked client 120 can also sign on the data 300 to be checked by means of a digital signature. Please refer to FIG. 3B . FIG. 3B shows the data to be verified after being signed. After the digital signatures are executed by both parties, the signature field 301 of the checking terminal and the signature field 302 of the client under inspection will be filled with the signature texts of both parties, such as the scanned signature graphics. In the embodiments of FIG. 3A and FIG. 3B , a digital signature conforming to the X.509 certificate specification is used, and the digital signature is completed through the public key and private key of the X.509 specification.

The data and content to be verified transmitted by the checking unit terminal 110 , the checking client 120 or the verification receiving unit terminal 130 are in XAdES format. The XAdES format is the "XML Advanced Electronic Signature Format" announced by the Ministry of Economic Affairs, and the XAdES format also includes the basic type XAdES-BES, the explicit policy type XAdES-EPES, the time-cut type XAdES-T, and the complete confirmation type XAdES-C , Extended XAdES-X and Archived XAdES-A.

The specific way of using "XML Advanced Electronic Signature Format" is to input the PIN value and related information through the certificate device 210 (such as IC card and card reader), and obtain the information from the server host of the verification system. After the chapter declaration service is obtained, the verification data in XAdES format can be generated. Further, the verification time can be obtained through the time-cut server 141 as the time point of the electronic signature.

In addition, in a preferred embodiment, the checking unit 110, the checking client 120 and the confirmation receiving unit 130 respectively have a corresponding signature statement, when the checking unit 110, the checking client 120 and the receiving confirmation When the unit terminal 130 transmits the data and content to be verified, the corresponding signature statement will be transmitted together. That is, the transmitted data and content to be verified are approved by the verification unit terminal 110 , the client client 120 to be inspected or the verification unit terminal 130 .

The cloud digital confirmation platform 140 is communicatively connected to the checking unit end 110 , the checked client 120 or the confirmation unit end 130 . In this embodiment, the data or content to be verified transmitted by the verification unit terminal 110 , the verification client 120 or the verification verification terminal 130 all need to pass through the cloud digital verification platform 140 . That is to say, the data or content to be verified is performed on the verification unit terminal 110 , the client client 120 or the receiver through the cloud digital verification platform 140 . The correspondence unit end 130 is passed between. When the data or content to be verified is being transmitted, the cloud digital verification platform 140 issues a certificate for electronic data exchange identity authentication among the verification unit terminal 110 , the inspected client 120 and the verified unit terminal 130 .

In a preferred embodiment, the certificate issued by the cloud digital verification platform 140 is a software, a hardware IC card, biometric information or a combination thereof. Therefore, please refer to FIG. 2 , which is another embodiment of the cloud-based electronic confirmation system for auditing and checking of accounting firms. In the embodiment of FIG. 2 , the checking unit terminal 110 , the checked client 120 or the certified unit terminal 130 respectively includes a certificate device 210 . The credential device 210 is adapted to input the credential, such as a card reader or a biometric identification device. When using the card reader, the hardware IC card also has a PIN value, and the verification unit 110, the client 120 under inspection or the verification unit 130 must enter the corresponding PIN code to obtain the information of the certificate, such as: a company name and uniform number. When the biometric identification device is used, the checking unit 110 , the checking client 120 or the verification unit 130 need to input the corresponding fingerprint, voiceprint or face information to obtain the certificate.

In another embodiment, the checking unit terminal 110 , the checked client 120 or the certified unit terminal 130 each owns a pair of keys, and the pair of keys includes a public key and a private key. The checking unit end 110 , the checked client 120 or the certified unit end 130 respectively disclose the public keys possessed by them. That is to say, the public key is published on the Internet. When the checking unit 110 , the checking client 120 or the confirmation unit 130 want to transmit messages to each other, they can use the public key of the receiving end to encrypt, and the receiving end After receiving the encrypted message, use your own private key to decrypt the obtained message. For example, if the checked client 120 wants to send a message to the checking unit 110, the checked client 120 can use the public key of the checking unit 110 for encryption, and the checking unit 110 decrypts with its own private key.

The cloud-based electronic confirmation system 100 for auditing and checking of accounting firms of the present invention further includes an instant server 141 for providing instant information. When data and content, the time-cut information will be sent together. That is to say, the time-cut server 141 provides a unified standard time for the accounting firm to audit and check the cloud electronic confirmation system 100 . That is When the checking unit 110 , the checked client 120 or the certified unit 130 transmit messages or data to each other (for example, to check the data and content), the time provided by the timing server 141 will be used as the benchmark. Avoid the problem of time difference in different places or the situation of deliberately tampering with the time, and ensure the time consistency of the transmitted information or data.

To sum up, in the cloud electronic confirmation system 100 for auditing and checking of the accounting firm of the present invention, the auditing unit terminal 110 first transmits the data to be verified to the client 120 under investigation via the cloud digital confirmation platform 140 (path 101 ). After verifying the data to be verified, the inspected client 120 transmits the data to be verified to the verification unit 130 via the cloud digital verification platform 140 (path 102 ). The verification unit 130 receives the data to be verified and fills in its content, and then transmits the data and content to be verified to the verification unit terminal 110 (path 103 ) via the cloud digital verification platform 140 , and the verification unit terminal 110 obtains the required information to complete the confirmation process. The confirmation procedures are all carried out on the Internet in an electronic and paperless manner, and the security of data transmission is ensured through verification methods such as the cloud digital confirmation platform 140 and the time-cut server 141 . In addition, the cloud electronic confirmation system 100 for auditing and checking of accounting firms of the present invention is also integrated with industrial and commercial certificates, so the cloud-based electronic confirmation system 100 for auditing and checking of accounting firms can be directly connected with the database of the competent government authority, and the relevant data can be accessed.

The description of the present invention is as above, but it is not intended to limit the scope of the patent rights claimed by this creation. The scope of patent protection shall depend on the scope of the appended patent application and its equivalent fields. Anyone with ordinary knowledge in this field, without departing from the spirit or scope of this patent, makes changes or modifications, all belong to the equivalent changes or designs completed under the spirit disclosed in this creation, and should be included in the following patent application scope Inside.

100: Auditing and checking cloud electronic confirmation system of accounting firms

101: Path

110: Check the unit side

120: Checked unit side

130: Confirmation unit side

140: Cloud Digital Correspondence Platform

141: Time-cut server

210: Verification Device

Claims (7)

A cloud-based electronic confirmation system for auditing and checking of an accounting firm, comprising: an auditing unit terminal, which generates and transmits a document to be verified; an audited client terminal that accepts the information to be verified sent from the auditing unit terminal; a letter receiving The verification unit terminal receives the information to be verified sent from the client under inspection; and the server is temporarily disconnected, and is electrically connected to the verification unit terminal, the client client under inspection, and the verification client terminal; wherein, The verification unit terminal fills in a content for the data to be verified and transmits the content to the verification unit terminal; wherein, the verification unit terminal, the inspected client terminal, and the verification recipient terminal are connected through an Internet Network transmission of the data to be verified and the content; wherein, the verification unit terminal, the client client to be inspected, and the verification unit terminal will intercept a moment from the time-interrupt server when transmitting the data to be verified and the content Cut off the information, and transmit it together with the cut-off information; wherein, the data to be verified and the content are communicated between the verification unit, the inspected client, and the verified unit through a cloud-based digital confirmation platform Sending, the cloud digital confirmation platform issues a certificate for the electronic data exchange identity authentication between the verification unit terminal, the inspected client terminal, and the verification unit terminal. The cloud electronic confirmation system for auditing and checking of accounting firms as described in item 1 of the patent application scope, wherein the certificate is a software, a hardware IC card, a biometric information or a combination thereof. The cloud-based electronic confirmation system for auditing and checking of accounting firms as described in item 2 of the scope of the patent application, wherein the hardware IC card has a PIN value. According to the cloud-based electronic confirmation system for auditing and checking of accounting firms as described in Item 1 of the scope of the patent application, wherein the auditing unit terminal, the audited client terminal and the verification-receiving unit terminal each have a pair of keys, and the pair of keys It includes a public key and a private key, and the public key of the verification unit terminal, the checked client terminal and the certified unit terminal are respectively disclosed. According to the cloud-based electronic confirmation system for auditing and checking of accounting firms as described in item 1 of the scope of the patent application, the data to be checked and the content are in XML format. According to the cloud electronic confirmation system for auditing and checking of accounting firms as described in Item 5 of the patent application scope, the data to be checked and the content are in XadES format. For the cloud electronic confirmation system for auditing and checking of accounting firms as described in Item 1 or Item 5 of the scope of the patent application, wherein the auditing unit end, the client being inspected, and the unit receiving the confirmation are each a signed statement, And the verification unit end, the inspected client terminal, and the certified unit terminal will transmit the information to be verified and the content together with the signature statement to which they belong respectively.

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