WO2022070533A1 - Audit assistance device, audit assistance system, audit assistance method, and audit assistance program - Google Patents

Abstract

The present invention provides an audit assistance device, audit assistance system, computer program, and audit assistance method capable of effectively realizing a rigorous audit. This audit assistance device for assisting in an audit based on financial information comprises: an asset information acquisition unit that, on the basis of financial information, acquires asset information that includes location data pertaining to the location of an asset that is the target of the audit; an asset status information acquisition unit that acquires, from another device via a network, asset status information which includes status data pertaining to an actual status at the location of the asset; and a provision unit that, on the basis of a request from a user, associates the asset information acquired by the asset information acquisition unit and the asset status information acquired by the asset status information acquisition unit, and provides the result to the user as asset determination information.

Description

Audit support device, audit support system, audit support method, audit support program

The present invention relates to an audit support device, an audit support system, an audit support method, and an audit support program.

In corporate accounting audits, there may be occasional miscalculation of assets by methods such as inflating sales, fraudulent inventory recording, private diversion of assets and associated forgery of voucher documents, and corporate compliance. Compliance with is a major issue in corporate management these days.

As a countermeasure against such a case, Patent Document 1 proposes a financial analysis device for the purpose of efficiently detecting a sign of fraudulent accounting data in an audit as anomalous using artificial intelligence technology. ing.

JP-A-2019-67086

By the way, in the case of an audit, a demonstrative test on assets on the book is carried out for the purpose of detecting a serious misstatement in an account. An inventor is regularly carried out by the auditor to go to the location where the asset is actually located and check whether it is an existing asset.

However, from the perspective of properly detecting material misstatements in accounts, it may be preferable to check real assets continuously or in real time in demonstrability tests, so only limited opportunities. There is a concern that the rigor of audits may be lacking depending on the method of regular inventory carried out in Japan.

The present invention has been made in view of the above circumstances, and an object of the present invention is to provide an audit support technique capable of effectively demonstrating the rigor of an audit.

The audit support device according to the present invention for achieving the above problems is an audit support device that supports an audit based on financial information, and is an asset containing location data regarding the location of the asset subject to the audit based on the financial information. Based on the request from the user, the asset information acquisition unit that acquires information, the asset status information acquisition unit that acquires asset status information including status data regarding the actual status at the location of the asset from other devices via the network. It is provided with a providing unit that associates the asset information acquired by the asset information acquisition unit with the asset status information acquired by the asset status information acquisition unit and provides the user as asset determination information.

According to this, while acquiring the asset information of the asset to be audited, it is subject to audit based on this asset information and the asset status information provided in real time based on the request of the audit device. An asset can be audited without going to the location of the asset.

Therefore, the rigor of the audit can be effectively shown because the asset audit can be conducted at all times and in real time without using the method of regular inventory that is carried out only on limited occasions.

According to this invention, the rigor of auditing can be effectively demonstrated.

It is a figure explaining the outline of the audit support system which concerns on embodiment of this invention. It is a block diagram explaining the outline of the computer structure of the audit support system which concerns on this embodiment. It is a block diagram explaining the outline of the storage configuration of the audit support apparatus of the audit support system which concerns on this embodiment. It is a figure explaining the outline of the asset information processed by the audit support apparatus of the audit support system which concerns on this embodiment. It is a figure explaining the outline of the asset status information processed by the audit support apparatus of the audit support system which concerns on this embodiment. It is a figure explaining the outline of the processing of the asset status determination part in the audit support program of the audit support device of the audit support system which concerns on this embodiment. It is a figure explaining the outline of the processing of the deviation degree determination part in the audit support program of the audit support device of the audit support system which concerns on this embodiment. It is a flowchart explaining the operation procedure of the audit support system which concerns on this embodiment. It is a representative screen diagram of the audit support screen displayed on the display of the audit support device of the audit support system according to this embodiment. It is a functional block diagram of an audit support device. An example of creating / updating a blockchain by the hash value addition part is schematically shown. The image data obtained by continuously imaging the audit target while the drone is flying is schematically shown. An example of acquiring image data to be audited by an artificial satellite and a drone is shown. An example of applying the present invention to auditing non-financial data is shown.

Next, the audit support system according to the embodiment of the present invention will be described with reference to FIGS. 1 to 9.

FIG. 1 is a diagram illustrating an outline of an audit support system according to the present embodiment. The audit support system 10 audits the assets to be audited based on financial information such as financial statements and books, and the assets to be audited are under construction in this embodiment. Property P.

As shown in the figure, the audit support system 10 includes an audit support device 20, a user terminal 30 connected to the audit support device 20 via a network N such as an Internet network, another device such as an artificial satellite 40, a drone 50, and an SNS. It includes a server 60 and a web server 70.

In the present embodiment, the audit support device 20, the user terminal 30, the SNS server 60, and the web server 70 are implemented by a computer having substantially the same hardware configuration, for example, a desktop computer or a notebook computer.

FIG. 2 is a block diagram illustrating an outline of a computer configuration. As shown in the figure, the computer includes a processor 101, a memory 102, a storage 103, a transmission / reception unit 104, and an input / output unit 105 as main configurations, which are electrically connected to each other via a bus 106.

The processor 101 is an arithmetic unit that controls the operation of a computer, controls the transmission and reception of data between each element, and performs processing necessary for executing a program.

In the present embodiment, the processor 101 is, for example, a CPU (Central Processing Unit), and executes a program stored in the storage 13 described later and expanded in the memory 12 to perform each process.

The memory 102 includes a main storage device composed of a volatile storage device such as a DRAM (Dynamic Random Access Memory), and an auxiliary storage device composed of a non-volatile storage device such as a flash memory and an HDD (Hard Disc Drive). ..

While this memory 102 is used as a work area of the processor 11, the BIOS (Basic Input / Output System) executed when the computer 10 is started, various setting information, and the like are stored.

The storage 103 stores programs and information used for various processes. The configuration of the storage 103 will be described later.

The transmission / reception unit 104 connects a computer to a network such as an Internet network, and may be provided with a short-range communication interface such as Bluetooth (registered trademark) or BLE (Bluetooth Low Energy).

The input / output unit 105 is an interface to which input / output devices are connected, and examples of these input / output devices are assumed to be a keyboard, a mouse, and a display.

The bus 106 transmits, for example, an address signal, a data signal, and various control signals between the connected processor 101, memory 102, storage 103, transmission / reception unit 104, and input / output unit 105.

FIG. 3 is a block diagram illustrating an outline of the configuration of the storage 103 of the audit support device 20. As shown in the figure, the storage 103 includes a database 21 and an audit support program 22 which is a computer program.

The database 21 is realized by the storage area of the storage 103, and in the present embodiment, the asset information D1 and the asset status information D2 are stored.

FIG. 4 is a diagram illustrating an outline of the asset information D1. As shown in the figure, the asset information D1 stores various data such as property name data, location data, construction start date data, and scheduled completion date data in association with the property ID that identifies the asset.

In the present embodiment, the location data is data on the address of the property when the asset is a property (real estate), and data on the storage location of the property when the asset is a property.

In this embodiment, the construction start date data and the scheduled completion date data relate to the status of assets in financial information such as financial statements and books (for example, the degree of completion of the property and the degree of progress of construction) when the asset is a property. It is data.

In this embodiment, this asset information D1 is configured based on various information such as registration information, cadastral information, and construction plan information that can be obtained from a civil engineering office or the like.

Since the construction plan information includes expense item information related to expense items such as reinforced concrete construction and wooden construction, the asset information D1 may include these expense item information.

FIG. 5 is a diagram illustrating an outline of the asset status information D2. The asset status information D2 includes status data including image data consisting of a still image or a moving image, and as shown in the figure, image data in which the artificial satellite 40 captures the asset and image data in which the drone 50 captures the asset. , Image data tagged with location information acquired from the SNS server 60, image data in real space acquired in advance corresponding to map information acquired from the web server 70, and the like.

In the present embodiment, the time stamps related to the acquired date and time are meta in the image data from the artificial satellite 40, the image data from the drone 50, the image data acquired from the SNS server 60, and the image data acquired from the web server 70. It is added as data.

In this embodiment, the asset status information D2 is provided by the artificial satellite 40, the rotorcraft 50, the SNS server 60, and the web server 70, which are asset status information acquisition devices, and is stored in the database 21.

The audit support program 22 shown in FIG. 3 is a program for auditing the assets to be audited, and in the present embodiment, it is displayed on the display of the audit support device 20 and the information input in the audit support device 20 is input. Implemented by a screen interface capable of output.

In this embodiment, the audit support program 22 includes an asset information acquisition unit 22a, an asset status information acquisition unit 22b, an asset image extraction unit 22c, an asset status determination unit 22d, a deviation degree determination unit 22e, and a provision unit 22f.

In the present embodiment, the asset information acquisition unit 22a is a module that refers to the database 21 and acquires the asset information D1 for the asset to be audited extracted from the financial information based on the property ID.

The asset information acquisition unit 22a determines the status of the assets grasped from the financial information based on the acquired asset information D1 and generates financial asset status determination information.

Specifically, the following formula, which divides the number of construction days by subtracting the start date data from the current day by the number of construction days by subtracting the start date data from the scheduled completion date data,
(Same day-Start of construction) / (Scheduled completion date-Start of construction)
Generates financial asset status judgment information.

Further, the asset information acquisition unit 22a calculates the latitude and longitude of the location of the asset based on the location data included in the asset information D1, and uses the calculated latitude and longitude as the asset status information request signal as the asset status information acquisition device. It is transmitted to the artificial satellite 40, the drone 50, the SNS server 60, and the web server 70.

In the present embodiment, the asset status information acquisition unit 22b is a module in which the asset status information D2 is provided in real time from the artificial satellite 40, the drone 50, the SNS server 60, and the web server 70.

In the present embodiment, the asset image extraction unit 22c is an asset from the image data included in the asset status information D2 provided to the asset status information acquisition unit 22b from the artificial satellite 40, the drone 50, the SNS server 60 and the web server 70. For example, it is a module that identifies a property P) and extracts an asset on the identified image data as an asset image.

The asset status determination unit 22d is a module that determines the asset status (asset completion degree, construction progress, etc.) of the asset asset image extracted by the asset image extraction unit 22c and generates asset status determination information. ..

FIG. 6 is a diagram illustrating an outline of processing of the asset status determination unit 22d. As shown in the figure, the asset status determination unit 22d determines the asset status and generates asset status determination information based on a plurality of preset classes regarding the degree of completion of the asset and the progress of construction.

Classes are, for example, categorized as "10% to 30%", "40% to 60%", "70% to 90%", etc. regarding the degree of completion of assets (progress of construction), and are based on the class. It is determined whether the status of the asset grasped from the asset image is, for example, "10% to 30%", "40% to 60%", or "70% to 90%".

FIG. 7 is a diagram illustrating an outline of processing of the deviation degree determination unit 22e. As shown in the figure, the divergence degree determination unit 22e collates the financial asset status determination information D3 with the asset status determination information D4, and determines the degree of divergence between the financial asset status determination information D3 and the asset status determination information D4. It is a module to do.

Specifically, the financial asset status determination information D3 and the asset status determination information D4 are collated, and the financial asset status determination information D3 is within the range of the asset status determination information D4 (for example, "70% to 90%"). When the value of (for example, "80%") is included, it is determined that there is no deviation (for example, "degree of deviation = 0").

If the value of the financial asset status determination information D3 (for example, "50%") is not included in the range of the asset status determination information D4 (for example, "70% to 90%"), for example, "deviation degree = 1". If the judgment is made and the value of the financial asset status judgment information D3 (for example, "20%") is not included in the range of the asset status judgment information D4 (for example, "70% to 90%"), for example, "degree of divergence =" 2 ”is determined.

In the present embodiment, the providing unit 22f is a module that grasps the degree of deviation determined by associating the asset information D1 and the asset status information D2 with the asset determination information and provides it to the user terminal 30 of the user 1.

This audit support program 22 is implemented based on the artificial intelligence technology in the present embodiment, and in particular, the processing in the asset image extraction unit 22c and the asset status determination unit 22d is executed by the artificial intelligence technology. To.

For example, when an asset is a property, a trained model is generated by generating training data based on image data of a large number of properties, using teacher data based on arbitrary criteria, and performing machine learning with the generated training data. Is generated, and processing is executed in the asset image extraction unit 22c and the asset status determination unit 22d based on this trained model.

As a method for performing machine learning, various algorithms such as a neural network, a random forest, and an SVM (Support Vector Machine) are appropriately used.

In the present embodiment, the user terminal 30 shown in FIG. 1 is owned by the user 1 who is an accountant who performs an audit, and the audit is executed by accessing the audit support device 20.

In the present embodiment, the artificial satellite 40 is, for example, a small SAR (Synthetic Asset Radar) satellite capable of observing the ground surface using microwaves, and is audited in response to a request from the audit support device 20. The image data obtained by imaging the target asset is transmitted to the audit support device 20 as the asset status information D2 and provided.

Even if the artificial satellite 40 periodically images the assets to be audited, such as once a day or once an hour, and transmits the captured image data to the audit support device 20. good.

In the present embodiment, when the imaging cycle is relatively short, it is understood that the transmission of the image data by the artificial satellite 40 is executed in real time.

In the present embodiment, the drone 50 is equipped with a plurality of rotary wings and cameras, and in response to a request from the audit support device 20, the asset status includes status data including image data obtained by imaging the assets to be audited. Information D2 is transmitted to and provided to the audit support device 20.

Like the artificial satellite 40, the drone 50 may also periodically image the assets to be audited.

The SNS server 60 is a server that provides a social networking service capable of uploading image data tagged with location information, and based on access from the audit support device 20, the tagged image data is used as asset status information. It is provided to the audit support device 20 as D2 in real time.

In the present embodiment, the web server 70 is a server that provides image data in the real space acquired in advance corresponding to the map information, and the image data in the real space is based on the access from the audit support device 20. Is provided to the audit support device 20 in real time as the asset status information D2.

Next, the operation procedure of the audit support system 10 of the present embodiment will be described.

FIG. 8 is a flowchart illustrating the operation procedure of the audit support system 10. As shown in the figure, in step S1, the property P shown in FIG. 1 is an asset to be audited from the asset information D1 stored in the database 21 based on the request from the user 1 via the user terminal 30. Acquire the asset information D1 of.

In the following step S2, the status of the asset grasped from the financial information is determined based on the acquired asset information D1 to generate the financial asset status determination information D3, while in step S3, the asset information D1 is included. Calculate the latitude and longitude of the property P based on the location data.

In step S4, the calculated latitude and longitude are transmitted to another device as an asset status information request signal. In this embodiment, the asset status information request signal is transmitted to all of the artificial satellite 40, the drone 50, the SNS server 60, and the web server 70, but only any other device (for example, artificial) is selected based on an arbitrary criterion. It may be configured to transmit the asset status information request signal to the satellite 40 only).

In step S5, the artificial satellite 40, the drone 50, the SNS server 60, and the web server 70 that have received the asset status information request signal provide the image data of the property P to the audit support device 20 as the asset status information D2.

In the following step S6, the property P is specified from the image data included in the asset status information D2, the property P on the specified image data is extracted as an asset image, and the status of the property P is related to the extracted asset image in step S7. The asset status determination information D4 is generated by determining (the degree of completion, the degree of progress of construction, etc.).

After that, in step S8, the financial asset status determination information D3 and the asset status determination information D4 are collated to determine the degree of deviation between the financial asset status determination information D3 and the asset status determination information D4.

In the following step S9, the degree of deviation determined by associating the asset information D1 and the asset status information D2 is grasped as the asset determination information and provided to the user terminal 30 of the user 1.

FIG. 9 is a representative screen view of the audit support screen displayed on the display of the audit support device 20. The audit support screen displays the asset information display area on the books that displays the asset information on the books related to the property P in association with the real-time asset information display area that displays the current status of the property P.

The asset information display area on the books includes a property ID display area for displaying the property ID, a property name display area for displaying the property name, a location display area for displaying the location, and a construction start date display area for displaying the construction start date. It has a planned completion date display area that displays the scheduled completion date.

The real-time asset display area includes a real-time drone image display area that displays still images and moving images of the property P captured by the drone 50 at various angles of view according to the request of the user 1, and a real-time drone image display area that is periodically imaged by the artificial satellite 40. The latest progress display area that displays the images of the property P side by side in chronological order, the divergence degree display area that displays the divergence degree, and the SNS information display area that displays the text information about the property P obtained from the SNS server 60. Have.

By providing such an audit support screen to the user 1, the user 1 can compare the asset information on the books with the actual asset information on the display of the audit support device 20 at a desired timing in real time. can.

As described above, according to the audit support system 10 of the present embodiment, while acquiring the asset information D1 of the property P to be audited, it continues based on the asset information D1 and the request of the audit support device 20. Based on the asset status information D2 provided in real time, the property P can be audited without going to the location of the property P to be audited.

Therefore, the rigor of the audit can be effectively shown because the audit of the property P can be conducted at all times and in real time without using the method of regular inventory that is carried out only on limited occasions. ..

In particular, by conducting an audit of the property P at all times and in real time based on the request of the audit support device 20, the assets grasped from the financial information can be grasped in accordance with the regular inventory with limited opportunities for implementation. It is possible to detect fraud such as temporarily making a false description of the state.

Further, in the present embodiment, the audit of the property P is performed based on the objective index of the degree of deviation determined by the degree of deviation determination unit 22e, so that the rigor of the audit is improved.

Moreover, in the present embodiment, the time stamp is added as metadata to the image data from the artificial satellite 40, the drone 50, the SNS server 60, and the web server 70, so that the credibility of the audit is improved.

The present invention is not limited to the above embodiment, and various modifications can be made without departing from the spirit of the invention.

In the above embodiment, it has been explained that the asset information D1 may include the expense item information, but it is also possible to configure it so as to detect whether or not there is a false description in the expense item information.

For example, the asset image extraction unit 22c can be configured to extract an asset image related to an expense item of an asset (for example, property P) to be audited from the image data included in the asset status information D2.

In the above embodiment, the case where the asset to be audited is the property P under construction has been described, but it may be a property that has already been constructed.

In the above embodiment, the case where the asset to be audited is the property P which is real estate has been described, but it is not limited to real estate and may be a movable property.

For example, if the animal to be audited is an article deployed in a warehouse, the asset information D1 based on financial information such as the amount and quantity of the article in the warehouse and the warehouse acquired by the artificial satellite 40 or the rotary wing machine 50 An audit of an asset can be performed based on the asset status information D2 including the image data of the delivery status of the delivery vehicle that delivers the article or delivers the article from the warehouse.

Further, for example, when the animal to be audited is oil stored in a floating roof type oil tank, asset information D1 based on financial information such as the amount of oil stored and the price, and the floating roof acquired by the artificial satellite 40. An audit of oil, which is an asset, can be performed based on the asset status information D2, which includes image data of the amount of oil stored in the oil tank.

In the above embodiment, the case where the audit support device 20 acquires image data from another device has been described. However, for example, the drone 50 is subject to auditing of a voice sensor (microphone or the like), a temperature sensor, a motion sensor, or the like. When sensors for measuring the environment are installed, the audit support device 20 may acquire the data detected by these sensors.

In this case, the audit support device 20 can confirm, for example, the sound around the property P to be audited and the presence or absence of people in real time.

Further, when the surveillance camera is deployed in the audit target, the audit support device 20 may acquire the image data of the image captured by the surveillance camera, and the audit support device 20 may obtain only the image from the SNS server 60. Instead, the text data related to the property P may be acquired and provided to the user 1 in real time.

Subsequently, another aspect of the present invention will be described.

In the embodiment described with respect to FIGS. 1 to 9, the property P to be audited is imaged by an image pickup device such as an artificial satellite 40 or a drone 50 to acquire image data, and the status data or asset status information including the image data is used. The audit could be carried out without going to the location of the property P to be audited. The problem here is to ensure the authenticity of the image data by the image pickup apparatus as shown in FIG. For example, when the image data by the drone 50 is used for the audit of the property P, it may be required to guarantee that the drone 50 actually flew over the property P and took an image at the time when the image data was taken. In particular, since image data and flight data such as the flight path of the drone 50 are digital data that can be easily tampered with, they can be used in audits where the authenticity or rigor of the data is required unless measures are taken to prevent fraud. It may be unbearable.

The invention of the aspect described in detail below was made in view of such a situation, and the purpose thereof is to provide an audit support device capable of acquiring highly authentic image data and measurement data for auditing.

In order to solve the above problems, the audit support device of a certain aspect of the present invention has an image data acquisition unit that captures an image of an audit target by an image pickup device and acquires image data, and an authenticity suggestion that suggests the authenticity of the image data. It is provided with an authenticity suggestion data acquisition unit for acquiring data.

Yet another aspect of the present invention is an audit support method. This method includes an image data acquisition step of capturing an image of an audit target by an imaging device and acquiring image data, and an authenticity suggestion data acquisition step of acquiring authenticity suggestion data suggesting the authenticity of the image data.

Yet another aspect of the present invention is an audit support device. This device includes a measurement data acquisition unit that measures an audit target with a measurement device and acquires measurement data, and an authenticity suggestion data acquisition unit that acquires authenticity suggestion data that suggests the authenticity of the measurement data.

It should be noted that any combination of the above components and the conversion of the expression of the present invention between methods, devices, systems, recording media, computer programs, etc. are also effective as aspects of the present invention.

According to the present invention, highly authentic image data and measurement data can be acquired for auditing.

FIG. 10 is a functional block diagram of the audit support device 20 according to the embodiment of the present invention. The audit support device 20 includes an image data acquisition unit 23, a measurement data acquisition unit 24, a data addition unit 25, an authenticity suggestion data acquisition unit 26, and an authenticity determination unit 27. These functional blocks are realized by the cooperation of hardware resources such as a computer's central processing unit, memory, input device, output device, and peripheral devices connected to the computer, and software executed using them. ..

Regardless of the type and installation location of the computer, each of the above functional blocks may be realized by the hardware resources of a single computer, or may be realized by combining the hardware resources distributed to a plurality of computers. .. In particular, in the present embodiment, a part or all of the functional blocks of the audit support device 20 may be realized by a computer installed at the location of the property P to be audited, or status data regarding the actual situation of the property P may be acquired. It may be realized by a computer installed attached to the artificial satellite 40, the drone 50, the SNS server 60, the web server 70, and the measuring device 80, or realized by a computer installed in a place different from the location of the property P. May be good.

The image data acquisition unit 23 acquires image data by imaging the property P as an audit target with an image pickup device. Examples of the image pickup device include an artificial satellite 40 and a drone 50. Both the artificial satellite 40 and the drone 50 may be used as an image pickup device, or only one of them may be used as an image pickup device. Further, the artificial satellite 40 and the drone 50 may be one or a plurality of each. In FIG. 10, M artificial satellites 40-1 to 40-M (collectively referred to as artificial satellite 40) and N drones 50-1 to 50-N (collectively referred to as artificial satellites 40), where M and N are arbitrary natural numbers independent of each other. Drone 50) is exemplified. A specific example of imaging by such one or a plurality of imaging devices will be described later.

The measurement data acquisition unit 24 acquires measurement data by measuring the property P as an audit target, the drone 50 that images the property P, and the situation around them with the measuring device 80. The measuring device 80 may be any sensor, but for example, the sensors for measuring the surrounding conditions of the property P and / or the drone 50 include a temperature sensor, a humidity sensor, a brightness sensor, a noise sensor, and a chemical sensor (property under construction). (Measuring exhaust gas from P), an electromagnetic sensor, a timepiece such as a clock or a timer, and a communication unit of the drone 50 that acquires a cell ID of mobile communication with which the drone 50 can communicate. As a sensor for measuring the property P and / or the drone 50, an optical sensor such as an image sensor, a property P by LIDAR (Light Detection and Ringing), etc., one or more drones 50-1 to 50-N, and their surroundings An exemplary distance measuring sensor is capable of measuring the distance between predetermined landmarks. Further, as a sensor for measuring the motion of the drone 50 as an image pickup device, a position sensor by GPS or the like, a speed sensor, an acceleration sensor, and an inertial sensor capable of measuring angular velocity and angular acceleration are exemplified.

When the measurement data acquisition unit 24 is configured by artificial intelligence, the state and status of the property P and / or the drone 50 are estimated based on the data directly obtained from each sensor (measurement device 80) as described above. , The estimation data may also be acquired as measurement data. By utilizing such inferred data, non-financial data or intangibles related to ESG (Environment / Social / Governance) and SDGs (Sustainable Development Goals) can be effectively audited. Non-financial data exemplify greenhouse gas emissions, human rights protection, working environment and business ethics. Since these non-financial data are often easier to falsify than financial data targeting tangible objects (property P, etc.), the authenticity of the measurement data measured by the measuring device 80 is particularly guaranteed. It will be important. When dealing with greenhouse gas emissions, the measuring device 80 may be, for example, a carbon dioxide concentration sensor attached to the tip of a factory chimney.

As described above, a part or all of the measurement data directly or indirectly obtained from the measuring device 80 may be added as metadata to the image data obtained from the imaging device, or may be added to other measurement data as metadata. May be added as. Similarly, a part or all of the situation data directly or indirectly obtained from the SNS server 60 or the web server 70 may be added as metadata to the image data obtained from the image pickup device, or may be added as metadata from the measurement device 80. It may be added as metadata to the obtained measurement data.

Further, each sensor (measuring device 80) as described above may be installed in the property P or the drone 50 as the measurement target, or may measure the property P or the drone 50 from a distant place. Although the image pickup device including the artificial satellite 40 and the drone 50 is shown separately from the measuring device 80 in FIG. 10, the image pickup device that itself functions as an image sensor is a subordinate concept included in the measuring device 80. Similarly, the image data acquisition unit 23 is a subordinate concept included in the measurement data acquisition unit 24.

In order to ensure the authenticity of the image data obtained from the drone 50 and / or the measurement data obtained from the measuring device 80, the drone 50 and / or the measuring device 80 is placed under the control of the administrator of the audit support device 20 and accessed. It is preferable to prevent unauthorized third party from unauthorized operation of the drone 50 and / or the measuring device 80 and unauthorized access to the data obtained from the drone 50 and / or the measuring device 80. For example, the data obtained from the drone 50 and / or the measuring device 80 is immediately encrypted so that it can be decrypted only with a decryption key that can be accessed only by the administrator of the audit support device 20, and the image data acquisition unit 23 and the measurement data It is transmitted to the acquisition unit 24, the data addition unit 25, and the like.

The data addition unit 25 obtains each situation data for at least a part of the situation data group regarding the actual situation of the property P and the drone 50 obtained from the artificial satellite 40, the drone 50, the SNS server 60, the web server 70, and the measuring device 80. Add data to relate to each other. Specifically, at least one of the digital watermark addition unit 251 and the hash value addition unit 252 is provided in the data addition unit 25.

The digital watermark addition unit 251 describes each situation of at least a part of the situation data group regarding the actual situation of the property P and the drone 50 obtained from the artificial satellite 40, the drone 50, the SNS server 60, the web server 70, and the measuring device 80. Embed a digital watermark (also called a watermark) as predetermined information indicating that the data are related to each other. By embedding digital watermarks that are identical or related to each other in a group of status data, tampered status data that does not contain legitimate digital watermarks can be identified and appropriately excluded from the basic audit data. If the digital watermark can be read only by a dedicated key or a dedicated application that can be accessed only by the administrator of the audit support device 20, an unauthorized third party can tell that the digital watermark is embedded in the situation data. Since it cannot be detected, it is not possible to illegally copy the digital watermark.

The mode of adding the digital watermark to each situation data is arbitrary, but for example, a series of image data or a series of measurement data continuously acquired by one drone 50 or a measuring device 80 in a digital manner is the same as or related to the series of image data. A watermark may be added. In addition, the same or related digital watermarks are added to a group of image data and measurement data acquired by a plurality of devices (artificial satellite 40, drone 50, SNS server 60, web server 70, measuring device 80) in the same time zone. You may. As shown by the dotted arrow extending in the vertical direction from the data addition unit 25, the image data and the measurement data after the digital water mark addition unit 251 adds the digital water mark can be directly obtained from the image pickup device or the measurement device 80. It may be provided to the image data acquisition unit 23 or the measurement data acquisition unit 24 in place of or in addition to the obtained image data or measurement data.

The hash value addition unit 252 hashes at least a part of the situation data regarding the actual situation of the property and the drone 50 obtained from the artificial satellite 40, the drone 50, the SNS server 60, the web server 70, and the measuring device 80 by a hash function. Add a hash value. The hash value addition unit 252 is a blockchain generation unit that generates or updates a blockchain or a distributed ledger based on situation data obtained from an artificial satellite 40, a drone 50, an SNS server 60, a web server 70, and a measuring device 80. ..

FIG. 11 schematically shows an example of creating / updating a blockchain by the hash value addition unit 252. Each block generated by the hash value addition unit 252 is a situation data obtained from an artificial satellite 40, a drone 50, an SNS server 60, a web server 70, and a measuring device 80 illustrated as “Data # 1” to “Data # 4”. including. In addition, each block other than the first block (Block # 1) of the block chain is calculated by a predetermined hash function based on the status data and hash value included in the previous block, from "Hash Value # 1" to "Hash". Includes the hash value shown as "Value # 3". In the illustrated example, "Hash Value # 1" is calculated based on "Data # 1" included in "Block # 1" and becomes a part of "Block # 2", and is included in "Block # 2". "Hash Value # 2" is calculated based on "Data # 2" and "Hash Value # 1" and becomes a part of "Block # 3", and "Data # 3" and "Hash Value # 3" included in "Block # 3". "Hash Value # 3" is calculated based on "2" and becomes a part of "Block # 4".

By sequentially storing the hash values calculated based on the preceding block in the subsequent blocks in this way, if the status data in the block is tampered with, the hash values connecting each block will not match, so it has been tampered with. Situational data can be identified and appropriately excluded from the basic audit data. Further, by making the hash function used for generating the hash value accessible only to the administrator of the audit support device 20, a third party cannot illegally reconstruct the blockchain, so that it is resistant to data tampering. Can be enhanced.

The type and number of status data "Data # 1" to "Data # 4" stored in each block of the blockchain are arbitrary, but FIG. 11 shows some aspects. In this figure, the status data stored in each block is inconsistent in order to show various data storage modes in one figure, but in actual operation, the status data is stored in each block according to consistent rules. It is preferable to store it.

In the first block "Block # 1", the situation data acquired from the artificial satellite 40, the drone 50, the SNS server 60, the web server 70, and the measuring device 80 at the same time or in the same time zone "t1" are collectively stored. Will be done. In this block, the situation data from all the devices of the artificial satellite 40, the drone 50, the SNS server 60, the web server 70, and the measuring device 80 are shown, but the situation data from at least some of the devices should be stored. Just do it. Although not shown, the next block includes the artificial satellite 40, the drone 50, the SNS server 60, the web server 70, and the measuring device 80 at the same time or the same time zone "t1'" after "t1". It is preferable to store the acquired status data. According to this data storage mode, since the block can be configured for each time or time zone, the time or time zone in which the data has been tampered with can be effectively specified.

In the second block "Block # 2", a plurality of artificial satellites 40-1, 40-2 and a plurality of drones 50-1, 50-2, 50-3 as image pickup devices are placed at the same time or at the same time zone " The image data captured in "t2" is collectively stored. Although not shown, in the next block, the same image pickup apparatus 40-1, 40-2, 50-1, 50-2, 50-3 have the same time or the same time zone "t2" after "t2". It is preferable to store the image data captured in "'". According to this data storage mode, image data captured by a plurality of image pickup devices at the same time or at the same time can be collectively blocked, so that the presence / absence of falsification of the image data and the time or time of falsification can be effectively determined. Can be identified.

In the third block "Block # 3" and the fourth block "Block # 4", image data captured by a specific imaging device for a certain period of time is collectively stored. Specifically, in the third block "Block # 3", the image data captured by the first drone 50-1 over the imaging times "t3" to "t7" is collectively stored, and the fourth is stored. In the block "Block # 4", the image data captured by the second drone 50-2 from the imaging time "t3" to "t7" is collectively stored. Although not shown, it is preferable to store the image data captured by each of the other imaging devices from the imaging time “t3” to “t7” in each of the subsequent blocks. According to this data storage mode, since the block can be configured for each image pickup device, it is possible to effectively identify the image pickup device in which the image data has been tampered with.

As described above, some data storage modes of the blockchain in each block have been shown, but the hash value addition unit 252 as the blockchain generation unit generates a plurality of different blockchains in parallel according to the respective data storage modes. You may. As described above, according to the blockchain according to the data storage mode of the first and second blocks, the time or time zone in which the data has been tampered with can be effectively specified, and the block according to the data storage mode of the third and fourth blocks. According to the chain, the device that has been tampered with can be effectively identified. Therefore, by using both block chains together, the time, time zone, and device that have been tampered with can be effectively identified.

As shown by the dotted arrow extending in the vertical direction from the data addition unit 25, the block generated by the hash value addition unit 252 may be replaced with image data or measurement data directly obtained from the image pickup device or the measurement device 80. In addition, it may be provided to the image data acquisition unit 23 or the measurement data acquisition unit 24. For example, since the second to fourth blocks "Block # 2" to "Block # 4" shown in FIG. 11 include only image data as situation data, these may be provided to the image data acquisition unit 23.

In this embodiment, an image pickup device, an SNS server 60, a web server 70, a measurement device 80, a data addition unit 25, an image data acquisition unit 23, a measurement data acquisition unit 24, an authenticity suggestion data acquisition unit 26, and an authenticity determination unit At least one of 27 may be configured as a node of the above blockchain. When the drone 50 or the artificial satellite 40 is used as a node, the image data can be registered in the blockchain without going through other devices after the image data is acquired, so that it becomes more difficult to falsify the image data.

The authenticity suggestion data acquisition unit 26 acquires the authenticity suggestion data suggesting the authenticity of the image data acquired by the image data acquisition unit 23 and / or the measurement data acquired by the measurement data acquisition unit 24. The authenticity suggestion data includes the digital water mark added by the digital water mark addition unit 251, the hash value added by the hash value addition unit 252, and the image pickup of each image pickup device at each image pickup time acquired by the position acquisition unit 261. The position, the data of the imaged object to be included in the image data of each imaged position acquired by the imaged object acquisition unit 262, the speed of each image pickup device acquired by the speed acquisition unit 263, and the situation data acquisition unit 264. Situation data regarding the actual situation at the location of the property P to be audited is exemplified. Among these authenticity suggestion data, data tampering detection using digital watermark and hash value, that is, data authenticity assurance is described above. In the following, other authenticity suggestion data will be described with specific examples.

FIG. 12 shows image data (A) to (E) obtained by continuously imaging the property P to be audited while the drone 50 as an image pickup device is flying (moving), and image data (A) to (E). The imaging positions _PA to PE of the drone 50 by GPS added as metadata to _E ) and the imaging times _TA to _TE are schematically shown. In _FIG . 10, the imaging positions _PA to PE of the drone 50 are measured by a position sensor as a measuring device 80 installed in the drone 50, and the position acquisition unit 261 in the authenticity suggestion data acquisition unit 26 is used for each image data (A). )-(E) as authenticity suggestion data. Further, the imaging times _TA to _TE of the drone 50 are measured by a time measuring device as a measuring device 80 installed in the drone 50.

In the example of FIG. 12, it is assumed that the drone 50 is flying at a constant speed, and the interval ΔT (TB-TA, _TC - _TB , _T ) of the imaging time of each image data ( _A ) to (E) is T. _D - _TC , T _E -T _D ) are also constant. In this case, the interval ΔP (PB _- PA, _{PC - PB} , PDD _- PC, PE _- PD) of the imaging positions of each image data ( _A ) to ( _E ) should also be constant. In the illustrated example, the imaging position P _D is irregular, the imaging position interval P _D -P _C becomes larger than the original constant value, and the imaging position interval P _E -P _D becomes smaller than the original constant value. .. Therefore, the image data ( _D ) captured at the imaging position PD may have been tampered with illegally and is excluded from the basic data for auditing the property P.

In the example of FIG. 12, the authenticity of each image data (A) to (E) is evaluated by the imaging position which is the metadata of other image data captured before and after the image data (A) to (E). In this case, of any set of image data ( _A ) to ( _E ) acquired at different imaging positions PA to _PE at different imaging times _TA to TE, one image data is the other image. The data suggests the authenticity of the data. That is, the image data continuously captured by the drone 50, which is one image pickup device, mutually proves the authenticity.

In the example of FIG. 12, it is assumed that the drone 50 is flying at a constant speed, but the speed of the drone 50 may be changed. In this case, the speed at each time of the drone 50 is measured by a speed sensor as a measuring device 80 installed in the drone 50, and the speed acquisition unit 263 in the authenticity suggestion data acquisition unit 26 measures each image data (A) to (E). ) Is acquired as authenticity suggestion data. Since the desired interval of the imaging position of each image data (A) to (E) can be calculated based on the speed of the drone 50 measured by the measuring device 80 and the interval of the imaging time, the image data indicating the interval deviating from the interval can be calculated. If there is, it can be excluded from the basic data of the audit of the property P as there is a possibility of unauthorized alteration. Instead of providing a speed sensor for measuring the speed of the drone 50, the position where the drone 50 should be at each imaging time is specified based on flight data including the speed and route of the drone 50 set in advance, and each image data. The authenticity of each image data (A) to (E) may be evaluated by comparing with the GPS information of (A) to (E).

In the example of FIG. 12, the authenticity of each image data (A) to (E) is evaluated based on the deviation of the imaging position, which is the metadata of each image data (A) to (E), from the original position. rice field. As an example of this modification, the imaged object to be imaged at each image pickup position PA to PE, which is the metadata of each image data ( _A ) to ( _E ), is expected to be in each image data (A) to (E). The authenticity of each image data (A) to (E) may be evaluated depending on whether or not the image is reflected in the above mode. The imaged object to be imaged at each imaging position _PA to _PE is acquired by the imaged object acquisition unit 262 in the authenticity suggestion data acquisition unit 26. Specifically, the imaged object acquisition unit 262 can refer to map data (not shown) and identify the imaged object as terrain, buildings, parks, roads, signs, and other objects around each imaging position _PA to _PE . Get object data.

Here, if an inertial sensor as a measuring device 80 capable of measuring the posture of the drone 50 is installed in the drone 50, the imaging posture, imaging range, angle of view, etc. of the drone 50 at each imaging position _PA to _PE can be specified. Therefore, it is possible to specifically narrow down the objects to be imaged to be reflected in the image data (A) to (E). If the imaged object acquired from the map data for each image pickup position PA to _PE by the imaged object _acquisition unit 262 is not included in the actual image data in this way, the image data may have been tampered with illegally. Excluded from the basic data of the audit of property P as if there is.

In addition to or in place of the imaged object acquired from the map data, a marker such as a beacon installed in advance around the property P may be used for the purpose of auditing. For example, if flight data is set in advance so that the drone 50 periodically approaches and images these marks, it depends on whether or not the marks are regularly reflected in the image data captured by the drone 50. The authenticity of image data can be evaluated. In addition to or instead of markings such as objects to be imaged and beacons acquired from the map data, the drone 50 during image capture of the property P and the drone 50 before and after image capture are subjected to preset special operations to perform a series of special operations. The authenticity of the image data may be evaluated based on whether or not the image data has evidence of the desired special operation.

FIG. 13 shows an example of acquiring image data of the property P to be audited by one artificial satellite 40 and three drones 50-1, 50-2, 50-3. As shown by the solid arrow, the artificial satellite 40 and the drones 50-1, 50-2, and 50-3 as the image pickup device each take an image of the property P. In addition to this, as indicated by the dotted arrow, the satellite 40 will move the three drones 50-1, 50-2, 50-3 and Property P all at once (at the same time) or individually (at different times). ) Take an image. Similarly, each drone 50-1, 50-2, 50-3 images the other two drones and the property P simultaneously (at the same time) or individually (at different times).

By having each image pickup device capture not only the property P but also other image pickup devices, it is possible to secure that each image pickup device actually took an image of the property P. For example, if no other image pickup device is reflected in any of the series of image data captured by one image pickup device, the image data of this image pickup device may have been tampered with. Can be excluded from basic data. In this way, the authenticity of the image data captured by each image pickup device is evaluated by the image data captured by another image pickup device. That is, the image data captured by each image pickup device becomes the authenticity suggestion data of the image data captured by another image pickup device, and each image data captured by a plurality of image pickup devices mutually proves the authenticity. ..

In order to effectively perform mutual guarantee of authenticity by such a plurality of imaging devices, when setting the flight path and imaging timing of each drone 50, each drone 50 sets the imaging range or angle of view of the other drone 50. It is preferable to enter at a high frequency. For example, as shown in FIG. 13, it is preferable to form each drone 50 so that the positions of the drones 50 centered on the property P to be audited are substantially point-symmetrical. Further, at least one drone 50 may be used as a master drone, and another drone 50 that images the property P may be further imaged or monitored from the sky.

Alternatively, if the three drones 50-1, 50-2, 50-3 are equipped with short-range wireless communication function, the authenticity is utilized by using the fact that these three drones exchange information by short-range wireless communication. Suggestion data may be generated. For example, the three drones 50-1, 50-2, 50-3 are each equipped with Bluetooth (registered trademark), and when the three drones 50-1, 50-2, 50-3 are around the property P, Bluetooth May be configured to perform pairing. Authenticity suggestion data is a log or record that one of the three drones 50-1, 50-2, 50-3 has been successfully paired with another drone. When the log of the drone is forged, the forgery can be detected because there is a discrepancy with the log of the partner of the pairing.

Alternatively, a three-dimensional model of the property P may be generated using a plurality of images obtained by imaging the property P from various angles by the three drones 50-1, 50-2, and 50-3. In this case, even if several images are tampered with, the effect on the 3D model is small, or a discrepancy occurs and the tampering is exposed, so the authenticity is guaranteed in the sense that the 3D model shows the current state of the property P. be able to. Moreover, if it is a three-dimensional model, it is easy to grasp the progress of the construction of the property P.

The authenticity of the image data acquired by the image data acquisition unit 23 and / or the measurement data acquired by the measurement data acquisition unit 24 is related to the actual situation at the location of the property P to be audited acquired by the status data acquisition unit 264. It may be evaluated by the situation data of. For example, the image data acquired by the image data acquisition unit 23 and / or the measurement data acquired by the measurement data acquisition unit 24 is a web server 70 such as the SNS server 60 or Wayback Machine (http://web.archive.org/). If it is inconsistent with the situation data obtained from, the image data and / or the measurement data in which the inconsistency is found can be excluded from the basic data of the audit of the property P as it may have been tampered with. Specifically, when the influence of the weather, congestion status, event, construction, etc. at the location of the property P that can be recognized from the status data obtained from the SNS server 60 or the web server 70 does not appear in the image data and / or the measurement data. , It can be determined that the data may have been tampered with.

As described above, the authenticity determination unit 27 determines the authenticity of the image data acquired by the image data acquisition unit 23 and / or the measurement data acquired by the measurement data acquisition unit 24 by the authenticity suggestion data acquisition unit 26. Judgment is made based on the acquired various authenticity suggestion data. The image data and / or the measurement data determined to be non-authenticity by the authenticity determination unit 27 are excluded from the basic data of the audit of the property P.

An example of an audit to which the mechanism of this embodiment is applied is an audit of the amount of raw materials. For example, suppose there is a pile of raw materials such as coal and iron ore on the premises of the audited company. The audited company reports to the auditor the amount of raw materials it owns. The auditor needs to verify that the declared amount is correct from the pile of raw materials on the premises. Using the mechanism of this embodiment, one or more drones first fly around the mountain and continuously take pictures from various angles. The auditor's server acquires the photograph so taken with the authenticity suggestion data and verifies the authenticity. If it is determined to be genuine, the server generates a three-dimensional model of the mountain from the photograph and calculates the volume from the generated three-dimensional model. The server compares the calculated volume with the declared amount of raw material and determines if the declared amount is appropriate. As described above, according to the present embodiment, the auditor can appropriately verify the amount of raw materials without going to the site of the audited company, and the authenticity of the image data (photograph) which is the basis of the verification. Gender is also guaranteed.

FIG. 14 shows an example of applying the present invention to auditing non-financial data such as greenhouse gas emissions, human rights protection, working environment, business ethics, etc. Various imaging devices and measuring devices 80 under the control of the administrator of the audit support device 20 are installed at the measurement points “Point of measurement” such as factories and offices to be audited, which are indicated as “Data source”. Data including the company name, data type, measurement data (including image data), time stamp, etc. can be obtained from the image pickup device and the measurement device 80, and decryption can be performed only with a decryption key that can be accessed only by the administrator of the audit support device 20. It is instantly encrypted in an impossible manner and transmitted to the audit support device 20 via a highly secure and secure network. In the audit support device 20, after the data ETL (Extract / Transform / Load) processing is performed by the image data acquisition unit 23, the measurement data acquisition unit 24, the data addition unit 25, and the authenticity suggestion data acquisition unit 26, the authenticity is performed. Data authenticity assurance processing based on the authenticity determination by the determination unit 27 is performed. The data whose authenticity is guaranteed by the audit support device 20 is signed by the administrator of the audit support device 20 and used for buying and selling in the market and data analysis service.

The present invention has been described above based on the embodiments. It is understood by those skilled in the art that the embodiments are exemplary and that various modifications are possible in the combination of each of these components and each processing process, and that such modifications are also within the scope of the present invention.

In the embodiment, the case where the authenticity suggestion mechanism is applied to the audit has been described, but the technical idea of the embodiment is applied to other applications such as taxation where the authenticity of image data / measurement data is required. It is possible.

The functional configuration of each device described in the embodiment can be realized by hardware resources or software resources, or by cooperation between hardware resources and software resources. Processors, ROMs, RAMs, and other LSIs can be used as hardware resources. Programs such as operating systems and applications can be used as software resources.

The present invention relates to an audit support device, an audit support system, an audit support method, and an audit support program.

10 audit support system, 20 audit support device, 22 audit support program, 22a asset information acquisition unit, 22b asset status information acquisition unit, 22c asset image extraction unit, 22d asset status determination unit, 22e deviation degree determination unit, 22f provision unit, 23 Image data acquisition unit, 24 Measurement data acquisition unit, 25 Data addition unit, 26 Authenticity suggestion data acquisition unit, 27 Authenticity judgment unit, 40 Artificial satellite (other device), 50 Drone (other device), 60 SNS Server (other device), 70 web server (other device), 80 measuring device, 251 digital water mark addition part, 252 hash value addition part, 261 position acquisition part, 262 image subject acquisition part, 263 speed acquisition part, 264 Status data acquisition department.

Claims (28)

1. An audit support device that supports audits based on financial information.
   The asset information acquisition department that acquires asset information including location data regarding the location of the asset subject to the audit based on the financial information, and the asset information acquisition department.
   An asset status information acquisition unit that acquires asset status information including status data regarding the actual status at the location of the asset from other devices via a network.
   A provider that associates the asset information acquired by the asset information acquisition unit with the asset status information acquired by the asset status information acquisition unit and provides the user with asset determination information based on a request from the user. ,
   Audit support device equipped with.
2. The asset status information acquisition department
   The asset status information is provided in real time from the other device.
   The audit support device according to claim 1.
3. The situation data includes image data consisting of still images or moving images.
   The audit support device according to claim 1 or 2.
4. The asset status information acquisition department
   Acquiring the asset status information from the other device in response to a request from the user.
   The audit support device according to any one of claims 1 to 3.
5. An asset image extraction unit that extracts an asset image related to the asset from the image data included in the asset status information, and an asset image extraction unit.
   It is provided with an asset status determination unit that determines the status of the asset based on the asset image extracted by the asset image extraction unit and generates asset status determination information.
   The audit support device according to any one of claims 1 to 4.
6. The asset information acquisition department
   Based on the asset information, the status of the asset grasped from the financial information is determined to generate financial asset status determination information.
   A deviation degree determination unit for collating the financial asset status determination information with the asset status determination information to determine the degree of deviation between the financial asset status determination information and the asset status determination information is provided.
   The audit support device according to claim 5.
7. An audit support system that supports audits based on financial information.
   The asset information acquisition department that acquires asset information including location data regarding the location of the asset subject to the audit based on the financial information, and the asset information acquisition department.
   An asset status information acquisition unit that acquires asset status information including status data regarding the actual status at the location of the asset from other devices via a network.
   A provider that associates the asset information acquired by the asset information acquisition unit with the asset status information acquired by the asset status information acquisition unit and provides the user with asset determination information based on a request from the user. ,
   An audit support system equipped with an audit support device.
8. The asset information acquisition department
   The latitude and longitude of the location of the asset are calculated based on the location data of the asset information.
   The calculated latitude and longitude are transmitted to the other device as a request.
   The audit support system according to claim 7.
9. The other device
   An artificial satellite that provides image data obtained by imaging the asset located at the location based on the latitude and longitude to the audit support device as the asset status information.
   The audit support system according to claim 8.
10. The other device
    It is a drone that provides the audit support device with image data acquired by imaging the asset located at the location based on the latitude and the longitude as the asset status information.
    The audit support system according to claim 8 or 9.
11. The other device
    An SNS server that provides a social networking service that allows uploading image data tagged with location information.
    The image data corresponding to the asset located at the location based on the latitude and the longitude is provided to the audit support device as the asset status information.
    The audit support system according to any one of claims 8 to 10.
12. The other device
    A web server that provides image data in real space acquired in advance in response to map information.
    The image data corresponding to the asset located at the location based on the latitude and the longitude is provided to the audit support device as the asset status information.
    The audit support system according to any one of claims 8 to 11.
13. For audit support equipment that supports audits based on financial information
    A function to acquire asset information including location data regarding the location of the asset subject to the audit based on the financial information, and
    A function to acquire asset status information including status data regarding the actual status at the location of the asset from other devices via a network, and
    An audit support program for realizing a function of associating the acquired asset information with the acquired asset status information and providing the user based on a request from the user.
14. The audit support program according to claim 13, which is implemented based on artificial intelligence technology.
15. An audit support method that supports audits based on financial information.
    Acquiring asset information including location data regarding the location of the asset subject to the audit based on the financial information.
    Acquiring asset status information including status data regarding the actual status at the location of the asset from other devices via a network, and
    An audit support method including providing the acquired asset information and the acquired asset status information to the user in association with each other based on a request from the user.
16. An image data acquisition unit that acquires image data by imaging the audit target with an image pickup device,
    An authenticity suggestion data acquisition unit for acquiring authenticity suggestion data suggesting the authenticity of the image data, and an authenticity suggestion data acquisition unit.
    Audit support device equipped with.
17. The 16th aspect of claim 16, wherein one of the image data acquired at the first imaging time and the second imaging time, which are different from each other, constitutes the authenticity suggestion data of the other when the audit target is imaged while the image pickup apparatus is moving. Audit support device.
18. The audit support device according to claim 17, wherein the authenticity suggestion data acquisition unit includes a position acquisition unit that acquires the first position and the second position of the image pickup device at the first image pickup time and the second image pickup time. ..
19. The authenticity suggestion data acquisition unit is the data of the first imaged object to be included in the image data acquired at the first position and the data of the second imaged object to be included in the image data acquired at the second position. The audit support device according to claim 18, further comprising an image subject acquisition unit.
20. The audit support device according to claim 19, wherein the imaged object acquisition unit acquires data of the first imaged object and the second imaged object from the map data at the first position and the second position.
21. The audit support according to any one of claims 17 to 20, wherein the authenticity suggestion data acquisition unit includes a speed acquisition unit that acquires the speed of the image pickup device between the first image pickup time and the second image pickup time. Device.
22. The authenticity suggestion data acquisition unit acquires the image data which imaged at least one of the audit target and the image pickup apparatus by the second image pickup apparatus different from the image pickup apparatus as authenticity suggestion data, according to claims 16 to 21. The audit support device described in either.
23. The audit support device according to any one of claims 16 to 22, wherein the authenticity suggestion data acquisition unit acquires status data regarding an actual situation at an audit target location imaged by the image pickup device as authenticity suggestion data.
24. The aspect according to any one of claims 16 to 23, wherein predetermined information indicating that they are related to each other is embedded in the image data acquired by the image data acquisition unit and the authenticity suggestion data acquired by the authenticity suggestion data acquisition unit. Audit support device.
25. The audit support device according to any one of claims 16 to 24, wherein the authenticity suggestion data includes a hash value obtained by hashing image data acquired by the image data acquisition unit.
26. An image data acquisition step of capturing an audit target with an image pickup device and acquiring image data,
    The authenticity suggestion data acquisition step for acquiring the authenticity suggestion data suggesting the authenticity of the image data, and
    Audit support method.
27. An image data acquisition step of capturing an audit target with an image pickup device and acquiring image data,
    The authenticity suggestion data acquisition step for acquiring the authenticity suggestion data suggesting the authenticity of the image data, and
    An audit support program that lets a computer execute.
28. A measurement data acquisition unit that acquires measurement data by measuring the audit target with a measuring device,
    An authenticity suggestion data acquisition unit that acquires authenticity suggestion data suggesting the authenticity of the measurement data, and an authenticity suggestion data acquisition unit.
    Audit support device equipped with.

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