JP2010250738A - Audit information processing method - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To allow current audit items and previous audit items to be displayed in association with each other so that an auditor can effectively use previous audit results when performing audit. <P>SOLUTION: An audit system 11 configured in an information processor includes an audit information processing means comprising programs, an audit information table 15 wherein audit items to be performed on a target to be audited are stored, and an audit result table 14 wherein only specific audit items being problematic as a result of audit are held as the audit result. The audit information processing means displays, as useful information, audit items which are stored in the audit information table 15 and should be currently performed on the target, and the problematic audit result of previous audit associated with the audit items to be currently performed, in association with each other. <P>COPYRIGHT: (C)2011,JPO&INPIT

Description

  The present invention relates to an audit information processing method, and in particular, stores a large number of audit items that are scheduled to be executed, and also stores audit results performed by an auditor on a plurality of audit targets based on the audit items. The present invention relates to an audit information processing method in which accumulated audit results can be provided to an auditor as useful information.

  In general, a company or the like is composed of a large number of sales offices, factories, and the like, and a head office organization that manages them. In such a company, an audit of a sales office, a factory, etc. is usually performed regularly by an auditor of the head office organization.

  Conventionally, the above-described audit is performed on each of a large number of audit items based on a paper that lists a large number of audit items for each base to be audited such as each business base and factory. It has been.

  When a plurality of auditors perform audits on a plurality of audit targets based on a large number of audit items and attempt to save all of the audit results that have been performed in a system such as an information processing apparatus, the system contains a huge amount Information will be saved. Furthermore, if the auditor attempts to perform aggregation / analysis on the enormous audit results stored in the system, enormous time is required and the processing performance of the system may become a problem.

  In addition, when regularly auditing a large number of audited objects as described above, the same auditor does not always audit the same audited object every time. In conducting an audit, the previous audit result may be referred to. At that time, the auditor himself searches for the audit items of the same audit type for the audit target to be audited this time, displays the result list as past audit results, The association needs to be performed manually.

  On the other hand, in the audit plan, when reviewing the audit items to be performed, the audit results are aggregated and displayed as a list for each audit type, and the planned audit items and the output audit results are handled manually. The usual method is that the auditor confirms whether the audit results reflect the previous audit results by comparing the work.

  As a conventional technique related to audit information processing, for example, a technique described in Patent Document 1 is known. With this conventional technology, when multiple auditors audit multiple audit items for multiple audit targets, the audit results for the audit items that they are responsible for are input to a system such as an information processing device. Then, the processing device automatically sums up the input audit results, holds the summation results, and allows the summed results to be browsed using a browsing terminal or the like.

JP 2002-297881 A

  In the prior art described in the above-mentioned patent gazette, the method of using audit results stored in a system such as an information processing device is limited to the browsing of the totaled audit results. It has a problem that it does not have a function of browsing. In addition, this prior art allows the auditor to perform audits on the vast number of audit results stored in the system when he / she wants to refer to the audit items of this time in association with the previous audit results. There is a problem in that it is necessary to manually perform the search processing and manually match the audit items of this time with the search results.

  The purpose of the present invention is to solve the problems of the prior art as described above, and to enable the auditor to easily and quickly refer to the past audit results from the audit results held in the system, and to perform the audit. It is an object of the present invention to provide an audit information processing method in which the current audit item and the previous audit result can be displayed in association with each other so that the previous audit result can be used effectively.

  According to the present invention, the audit system configured in the information processing apparatus in the audit information processing method for providing the auditor with past audit results as useful information for a large number of audit items scheduled to be executed, Audit information processing means composed of programs, an audit information table storing audit items to be executed on the audit target, and audit results that hold only specific audit items that have problems as a result of audits as audit results The audit information processing means had a problem with the audit item to be executed this time for the audit target of the audit information table and the previous audit associated with the audit item to be executed this time. This is achieved by displaying the information as useful information in association with the audit result.

  According to the present invention, when referring to the previous audit result, the auditor can easily and quickly refer to the audit result, and the present audit item and the previous audit result are displayed in association with each other. By doing so, when the auditor implements the audit plan based on the past results, the previous result can be utilized efficiently in a short time.

It is a figure explaining the outline | summary of the audit containing the audit system which performs the audit information processing by one Embodiment of this invention. It is a figure which shows the structure of an audit master table and an audit information table. It is a figure which shows the structure of an audit result table. It is a flowchart explaining the processing operation | movement which preserve | saves data in an audit result table. It is a flowchart explaining the processing operation | movement which matches this audit item and the audit result with respect to the last same audit item. FIG. 6 is a diagram illustrating an example of a screen for associating a current audit item displayed as a result of performing the process according to the flow described with reference to FIG. 5 and an audit result for the same previous audit item.

  Embodiments of an audit information processing method according to the present invention will be described below in detail with reference to the drawings.

  FIG. 1 is a diagram for explaining the outline of an audit including an audit system for performing audit information processing according to an embodiment of the present invention. Hereinafter, referring to FIG. 1, an audit performed using the embodiment of the present invention will be described. An outline will be described.

  The audit using the embodiment of the present invention is constructed in the terminals 8 to 10 used by each of the auditors 5 to 7 and the information processing apparatus such as a server, and manages and processes the audit information. Is performed using a system configured by being connected via a network. Each of the auditors 5 to 7 uses the terminals 8 to 10 assigned to the auditors 5 to 7 to perform audits and assigns the auditees assigned to himself / herself from various information held in the audit system 11. Information on the target and the audit instruction is acquired, and based on the information, the audited objects 1 to 4 are audited by going to the audited objects 1 to 4 such as sales offices and factories. Further, the auditors 5 to 7 transmit the audit results to the audit system 11 by using the terminals 8 to 10 assigned to the auditors 5 to 7 and hold them. The audit system 11 performs processing according to the embodiment of the present invention on the received audit result information.

  An information processing apparatus such as a server in which the audit system 11 is constructed is configured with at least a main memory, a storage device such as an HDD, and a CPU, as is well known, although not shown. An audit target table 12, an audit command table 13, an audit result table 14, an audit information table 15, and an audit item master table 16 are stored as databases for storing various types of information used in the embodiment of the present invention. The main storage device stores an audit information processing unit (not shown) constituted by a program for processing audit information according to the embodiment of the present invention, and this program is executed by the CPU, as will be described later. Audit information processing according to an embodiment of the present invention is executed.

  In the above description, the auditors 5 to 7 perform the audit according to the audit command in the audit command table 13 associated with the audit target in the audit target table 12 when auditing the audit targets 1 to 4. . For example, when the auditor 5 performs an audit, the auditor 5 uses the terminal 8 to check the audit command data assigned to him / her from the audit command table 13 and designates the auditees 1 and 2 specified. Are audited according to the audit items in the audit item master table 16. After the audit is performed, the auditor inputs the audit result from the terminal for the audit item having the problem, and the audit system 11 stores only the input audit result having the problem in the audit result table 14.

  FIG. 2 is a diagram showing the configuration of the audit master table 16 and the audit information table 15. Next, the tables 16 and 15 will be described.

  The audit master table 16 is a table that holds unique audit items in the system. As shown in FIG. 2A, the audit master table 16 stores a large number of records having audit IDs, audit items, and problems. Composed. In the table of whether or not there is a problem, “none” is stored as a default value.

  The audit information table 15 is a table that stores audit items to be performed on the audit target. As shown in FIG. 2B, the audit information ID, the year to be audited, the audit type, the audit No, and the item ID are stored. A large number of records having terms are stored. The audit information table 15 is a single audit as a whole, and the target audit items shown in each record are selected from the audit master table 16 shown in FIG. In the example shown in FIG. 2B, “general” is stored as the audit type and indicates that the general audit is performed. However, the audit type includes a special audit (for example, “compliance audit” focusing only on the compliance aspect). Etc.). As mentioned above, by providing the audit items with the target year and audit type, if there are audit items that are partially revised each time an audit is conducted, the number of audit items to be retained may be minimized. it can.

  As described above, the audit items to be performed on the audit target are associated with the audit master table shown in FIG. 2A and the target audit item of the audit information table 15 shown in FIG. Can be determined. In this way, only the minimum necessary data need be held in the audit master table 16.

  FIG. 3 is a diagram showing the configuration of the audit result table 14. The audit result table 14 holds only specific audit items having a problem as a result of the audit as an audit result, and a record having a result ID, an audit type, an audit item, presence / absence of a problem, an indicated item, and other items Is stored and configured.

  FIG. 4 is a flowchart for explaining the processing operation for storing data in the audit result table 14, which will be described next. This process is a process that is performed by a program constituting the audit information processing unit being executed by the CPU.

(1) Here, the auditor inputs the result of the audit performed by the auditor on the audit target. In this case, first, the audit master table shown in FIG. The audit information table 15 shown in b) is displayed as a list of audit items for the audit target. The auditor changes the value of the problem presence / absence item of the audit item having the problem with respect to the problem / non-existence item of each record in the displayed audit item list. This change is a change in which “Yes” is stored as a default, and the value is set to “Yes” (step 21).

(2) The program constituting the audit information processing unit takes out one of the audit items, and the value of the item of whether there is a problem of the audit item is changed to “present” or the value is not changed. It is determined whether it is “None” (step 22).

(3) If the value of the problem presence / absence item is changed to “Yes” in the determination of step 22, the audit result of the audit item is stored in the audit result table 14 and whether there is a problem or not. If the value of the term is “None” without being changed, the audit result for the audit item is not stored (steps 23 and 24).

(4) After the process of step 23 or step 24, it is determined whether or not there is a next audit item. If there is a next audit item, the process returns from step 22 to the next audit item. If the next audit item does not exist, the processing here ends (steps 25 and 26).

  FIG. 5 is a flowchart for explaining the processing operation for associating the current audit item with the previous audit result for the same audit item, which will be described next.

(1) When processing is started, first, the audit master table shown in FIG. 2A and the audit information table 15 shown in FIG. 2B are displayed as a list of audit items for the audit target. (Steps 27 and 28).

(2) The program constituting the audit information processing unit confirms whether or not the audit result is stored in the audit result table 14 for each target audit item as having a problem last time, and the previous audit result is the audit result. If stored in the table 14, the previous audit result is displayed as a list item in association with the current audit item (steps 29 and 30).

(3) When the previous audit result is not saved in the audit result table 14 in the confirmation in step 29, or after the process in step 30 is finished, it is determined whether there is a next target audit item. If there is a next target audit item, the process returns from step 29 to continue the process for the next target audit item. If there is no next target audit item, the process ends here ( Steps 31, 32).

  FIG. 6 is a diagram showing an example of a screen for associating the current audit item displayed as a result of performing the processing according to the flow described with reference to FIG. 5 and the previous audit result for the same audit item.

  As shown in FIG. 6, the current audit item list is displayed in the display area 34, and the previous audit result associated with the audit items is displayed in the display area 35. By referring to the information that associates this audit item with the audit result for the previous same audit item, the auditor can select which audit item to use when auditing the auditee. Efficient audits can be carried out by determining whether audits should be focused on, and what audit items should be audited in particular from the previous improvements.

  Each process in the above-described embodiment of the present invention is configured by a program and can be executed by a CPU included in the present invention. These programs are stored in a recording medium such as an FD, CDROM, or DVD. It can be provided and can be provided by digital information via a network.

  According to the above-described embodiment of the present invention, since the audit result held in the system is only the audit result of the problematic audit item, the amount of information held in the system can be minimized. Therefore, when referring to the previous audit result, the auditor can easily and quickly refer to the audit result. Also, by displaying the current audit items and the previous audit results in association with each other, when the auditor conducts an audit plan based on the past performance, the previous results can be used efficiently in a short time. be able to.

  By providing the target year and audit type as ancillary information of audit items, the degree of auditing is performed when auditing multiple audit types based on a large number of audit items. It is possible to minimize the number of audit items to be retained in an audit in which some audit items are revised.

1-4 Audit target 5-7 Auditor 8-10 Terminal used by the auditor 11 Audit system 12 Audit target table 13 Audit instruction table 14 Audit result table 15 Audit information table 16 Audit item master table

Claims (3)

In an audit information processing method that provides the auditor with past audit results as useful information for a number of audit items to be implemented,
The audit system configured in the information processing device is an audit information processing means configured by a program, an audit information table storing audit items to be performed on the audit target, and the identification of the problem as a result of the audit An audit result table that holds only audit items of
The audit information processing means associates the audit item executed this time with respect to the audit target in the audit information table and the audit result having a problem in the previous audit associated with the audit item executed this time An audit information processing method characterized by displaying as useful information.   2. The audit information processing method according to claim 1, wherein the audit result stored in the audit result table has a target year and an audit type.   3. The audit information according to claim 1, wherein the audit information processing means stores only audit items having problems with respect to the audit results input from a terminal used by the auditor in the audit information table. Processing method.

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