JP7523959B2 - Data management device, data management program, and data management method - Google Patents

Description

The present invention relates to a data management device, a data management program, and a data management method for managing accounting data.

Accountants at accounting firms and auditing corporations perform audits to find problems with accounting information related to transactions. Patent Document 1 discloses a system that supports accounting work by extracting transaction data using conditions entered by the accountants.

JP 2019-109799 A

Accountants audit accounting information from various perspectives that differ depending on the individual or organization being audited. In addition, accountants audit repeatedly, such as monthly or annually. The system disclosed in Patent Document 1 has the problem of being inefficient, since the accountant must input numerous conditions one by one each time they perform an audit and check the data for each input condition.

The present invention was made in consideration of these points, and aims to improve the efficiency with which accounting personnel audit accounting information.

The data management device of the first aspect of the present invention includes an accounting information acquisition unit that acquires accounting information indicating the contents of a transaction, a division condition acquisition unit that acquires division conditions indicating at least a part of the accounting information for dividing a plurality of the accounting information into one or more groups, an audit condition reception unit that receives audit conditions to be used for judging the accounting information in association with the division conditions, and an output unit that outputs information corresponding to the accounting information that satisfies the audit condition associated with the division condition, among the one or more pieces of accounting information included in each of the one or more groups generated by dividing the plurality of pieces of accounting information for a specified period using the division conditions.

The accounting information acquisition unit may acquire accounting information that associates, for each transaction, a subject indicating a classification of the transaction and summary information that explains the content of the transaction, and the division condition acquisition unit may acquire the division condition that indicates at least one of the subject and the summary information.

The audit condition receiving unit may receive the audit conditions including a range of amounts, and the output unit may output the accounting information included in the group when the transaction amount of the accounting information is within the range included in the audit conditions.

The audit condition receiving unit may receive the audit condition including a range of fluctuations in amount, and the output unit may output comparison information indicating whether or not a difference between a total value of transaction amounts of one or more pieces of accounting information included in the group generated for a first period and a total value of transaction amounts of one or more pieces of accounting information included in the group generated for a second period following the first period is within the range.

The audit condition receiving unit may receive the audit conditions indicating a first group and a second group selected from one or more of the groups, and the output unit may output correlation information indicating whether or not there is a correlation between a time series change in the total value of the transaction amount of one or more of the accounting information included in the first group and a time series change in the total value of the transaction amount of one or more of the accounting information included in the second group.

The data management device may further have an audit condition providing unit that acquires preregistered automatically applied audit conditions to be used in judging the accounting information, and the audit condition receiving unit may add the automatically applied audit conditions to the audit conditions when a subject indicated by the split condition associated with the automatically applied audit conditions matches a subject indicated by the split condition acquired by the split condition acquiring unit.

The audit condition receiving unit may, when the subject indicated by the split condition associated with the automatically applied audit condition differs from the subject indicated by the split condition acquired by the split condition acquisition unit, change the subject indicated by the split condition associated with the automatically applied audit condition to the subject indicated by the split condition acquired by the split condition acquisition unit.

The data management device may further include an audit condition providing unit that provides pre-registered existing audit conditions to be used in judging the accounting information to an information terminal that can communicate with the data management device, and the audit condition receiving unit may receive the audit conditions including at least a portion of the existing audit conditions from the information terminal.

The data management program of the second aspect of the present invention causes a processor to execute the steps of acquiring accounting information indicating the contents of a transaction, acquiring division conditions indicating at least a portion of the accounting information for dividing the accounting information into one or more groups, accepting audit conditions to be used in judging the accounting information in association with the division conditions, and outputting information corresponding to the accounting information that satisfies the audit conditions from among the accounting information included in one or more groups generated by dividing the accounting information for a specified period using the division conditions.

The data management method of the third aspect of the present invention includes the steps of: acquiring accounting information indicating the contents of a transaction, acquiring a division condition indicating at least a part of the accounting information in order to divide the accounting information into one or more groups, accepting an audit condition to be used for judging the accounting information in association with the division condition, and outputting information corresponding to the accounting information that satisfies the audit condition among the accounting information included in one or more groups generated by dividing the accounting information for a predetermined period using the division condition.

The present invention has the effect of improving the efficiency with which accounting personnel audit accounting information.

1 is a schematic diagram of a data management system according to an embodiment; 1 is a block diagram of a data management system according to an embodiment. FIG. 2 is a schematic diagram for explaining the overall processing executed by a control unit. FIG. 2 is a schematic diagram of exemplary accounting information, division terms, and audit terms. 11 is a schematic diagram for explaining a method in which an audit condition receiving unit receives audit conditions; FIG. 11 is a front view of an information terminal displaying an inspection condition setting screen. FIG. 13 is a front view of an information terminal displaying an audit condition addition screen. FIG. 13 is a front view of an information terminal displaying an audit condition addition screen. FIG. 13 is a front view of an information terminal displaying an audit condition addition screen. FIG. 13 is a front view of an information terminal displaying an inspection result screen. FIG. 13 is a front view of an information terminal displaying an inspection result screen. FIG. 13 is a front view of an information terminal displaying an inspection result screen. FIG. 13 is a front view of an information terminal displaying an inspection result screen. FIG. FIG. 11 is a flowchart showing a data management method performed by the data management device.

[Overview of Data Management System S]
1 is a schematic diagram of a data management system S according to this embodiment. The data management system S includes a data management device 1 and an information terminal 2. The number of information terminals 2 included in the data management system S is not limited. The data management system S may also include other devices such as servers and terminals.

The data management device 1 is a computer that manages accounting information data on transactions made by individual or organizational (business, group, etc.) traders. Accounting information is, for example, information indicating the content of a transaction, which associates, for one transaction, a subject indicating the transaction classification, summary information explaining the content of the transaction, the transaction date, and the transaction amount. The data management device 1 divides multiple pieces of accounting information into multiple groups using pre-stored division conditions, and further outputs information corresponding to accounting information that satisfies the audit conditions associated with the division conditions for each of the multiple groups to the information terminal 2. The division conditions indicate conditions that are used as the basis for dividing the accounting information using at least a portion of the accounting information. The audit conditions indicate conditions such as the amount to be determined for each group of accounting information.

The information terminal 2 is a computer used by a user. The user is, for example, an accounting officer at an accounting firm or auditing corporation, who audits accounting information. The user may also be a person who checks accounting information in the accounting department of a company. The information terminal 2 is, for example, a personal computer or a mobile terminal such as a smartphone or tablet terminal. The information terminal 2 communicates with the data management device 1 via a network such as the Internet or a local area network.

The information terminal 2 has a display unit such as a liquid crystal display and an operation unit such as a keyboard or a touch panel. The information terminal 2 accepts input of audit conditions and transmits them to the data management device 1, and displays information corresponding to accounting information that satisfies the audit conditions received from the data management device 1 on the display unit.

[Configuration of Data Management System S]
FIG. 2 is a block diagram of a data management system S according to this embodiment. In FIG. 2, the arrows indicate the main data flows, and there may be data flows not shown in FIG. 2. In FIG. 2, each block indicates a functional configuration, not a hardware (device) configuration. Therefore, the blocks shown in FIG. 2 may be implemented in a single device, or may be implemented separately in multiple devices. Data may be exchanged between blocks via any means, such as a data bus, a network, or a portable storage medium.

The data management device 1 has a storage unit 11 and a control unit 12. The data management device 1 is not limited to the specific configuration shown in FIG. 2. The data management device 1 is not limited to a single device, and may be configured by connecting two or more physically separate devices by wire or wirelessly. The information terminal 2 may also function as the data management device 1. In this case, the information terminal 2 executes a program stored in advance to perform the processing by the data management device 1 described below.

The storage unit 11 is a storage medium including a ROM (Read Only Memory), a RAM (Random Access Memory), a hard disk drive, etc. The storage unit 11 pre-stores programs to be executed by the control unit 12. The storage unit 11 may be provided outside the data management device 1, in which case data may be exchanged between the storage unit 11 and the control unit 12 via a network.

The control unit 12 has an accounting information acquisition unit 121, a division condition acquisition unit 122, an audit condition provision unit 123, an audit condition reception unit 124, an audit condition determination unit 125, and an output unit 126. The control unit 12 is a processor such as a CPU (Central Processing Unit), and functions as the accounting information acquisition unit 121, the division condition acquisition unit 122, the audit condition provision unit 123, the audit condition reception unit 124, the audit condition determination unit 125, and the output unit 126 by executing a program stored in the memory unit 11. At least some of the functions of the control unit 12 may be performed by an electric circuit. Also, at least some of the functions of the control unit 12 may be performed by a program executed via a network.

The accounting information acquisition unit 121 acquires multiple pieces of accounting information that associate, for each transaction, a subject indicating the classification of the transaction, summary information explaining the contents of the transaction, and the date of the transaction. Subjects include account subjects and sub-sub ...

The division condition acquisition unit 122 acquires division conditions indicating at least a portion of accounting information for dividing multiple pieces of accounting information into one or more groups, the division conditions being stored in advance in the storage unit 11. The division conditions indicate, for example, at least one of a subject (i.e., a combination of account subject and sub-sub-subject) and summary information.

The audit condition providing unit 123 provides pre-registered automatically applied audit conditions or existing audit conditions to be used in judging accounting information. The automatically applied audit conditions are audit conditions that are automatically applied in addition to the audit conditions input in the information terminal 2 when the audit conditions are judged by the audit condition judgment unit 125 described below. The existing audit conditions are audit conditions that are referenced when new audit conditions are input in the information terminal 2.

The audit condition receiving unit 124 receives audit conditions to be used in judging accounting information in association with the division conditions. The audit conditions indicate, for example, the range of the total amount of transactions included in a group, the range of fluctuations (trends) in the total amount of transactions included in a group, or conditions for judging whether or not there is a correlation between the amount of such fluctuations between two groups.

The audit condition determination unit 125 divides multiple pieces of accounting information into one or more groups by including the accounting information in a group corresponding to a division condition that each piece of accounting information satisfies. That is, the audit condition determination unit 125 generates one or more groups by dividing multiple pieces of accounting information for a specified period using the division conditions stored in the storage unit 11, and identifies one or more pieces of accounting information included in each of the one or more groups. The audit condition determination unit 125 determines whether or not the one or more pieces of accounting information included in each of the one or more groups satisfies the audit condition associated with the division condition corresponding to the group.

The output unit 126 outputs information corresponding to the accounting information that the audit condition determination unit 125 has determined to satisfy the audit conditions to the information terminal 2. Details of how the output unit 126 outputs information will be described later.

In this way, the data management system S presents to the user information corresponding to accounting information that satisfies the audit conditions associated with the division conditions from among multiple pieces of accounting information divided using the division conditions pre-stored in the memory unit 11. This allows the data management system S to reduce the time and effort required to manually input conditions used to judge accounting information each time an audit is performed and to scrutinize the contents of the accounting information for each entered condition, as was previously required, thereby improving the efficiency with which users audit accounting information.

[Processing by Data Management System S]
The processing executed by the data management system S is described below. FIG. 3 is a schematic diagram for explaining the overall processing executed by the control unit 12. The accounting information acquisition unit 121 acquires multiple pieces of accounting information (also called transaction information or journal data) relating to multiple transactions. The accounting information acquisition unit 121 acquires accounting information in response to the user's operation of the information terminal 2, for example, or acquires accounting information automatically at a predetermined timing. The accounting information acquisition unit 121, for example, reads accounting information that has been stored in advance in the memory unit 11, or receives accounting information from an external device that stores accounting information.

Figure 4(a) is a schematic diagram of exemplary accounting information. The accounting information includes the amount of the transaction in addition to the date, heading (i.e., account heading and sub-heading), and summary information described above. In Figure 4(a), one row of data represents one piece of accounting information. The amount is the amount related to the transaction. The amount may include a debit amount and a credit amount separately.

The trader classifies the transaction into a combination of account items and sub-items, associates the transaction with the date, amount, and summary information, and records it as accounting information. The accounting information is not limited to the specific information shown in FIG. 4(a), but may also include other information such as tax rates and invoice numbers.

The acquisition of accounting information by the accounting information acquisition unit 121 may be performed after the acquisition of division conditions by the division condition acquisition unit 122 and the acceptance of audit conditions by the audit condition acceptance unit 124, which will be described below.

The division condition acquisition unit 122 acquires division conditions indicating at least a portion of accounting information for dividing multiple accounting information into one or more groups, the division conditions being pre-stored in the storage unit 11. The division conditions are input at the information terminal 2 and pre-stored in the storage unit 11. The division conditions are stored in the storage unit 11 for each individual or organization that performs a transaction indicated by the accounting information.

Figure 4(b) is a schematic diagram of an exemplary split condition. A split condition is information that associates a split condition number, an account item condition, a sub-item condition, and a summary condition. In Figure 4(b), one row of data represents one split condition. The split condition number is identification information for distinguishing the split conditions. The account item condition indicates the condition of the account item used to split multiple pieces of accounting information. The sub-item condition indicates the condition of the sub-item used to split multiple pieces of accounting information. The summary condition indicates the condition of the summary information used to split multiple pieces of accounting information. The split condition is not limited to the specific information shown in Figure 4(b) and may include other information.

The audit condition receiving unit 124 receives audit conditions to be used for judging the accounting information in association with the division conditions, and stores them in the memory unit 11. The audit conditions are stored in the memory unit 11 for each individual or organization that performs the transaction indicated by the accounting information.

Figure 4(c) is a schematic diagram of exemplary audit conditions. Audit conditions are information that associates an audit condition number, an audit condition name, an audit type, a split condition, an extraction condition, and a period. In Figure 4(c), one row of data represents one audit condition. The audit condition number is identification information for distinguishing audit conditions. The audit condition name is a name that describes the content of the audit condition.

The audit type indicates which analysis is to be performed using the audit conditions: detail extraction, trend comparison, or correlation analysis. The split condition indicates the identification information (split condition number) of the split condition associated with the audit condition to be analyzed. When the audit type is correlation analysis, the split condition indicates the identification information of two split conditions corresponding to the two groups (first group and second group) to be subjected to the correlation analysis. The extraction conditions include the range of amounts, the range of amount fluctuations, and the period to be compared. The amount indicated by the extraction conditions may be defined separately as a debit amount and a credit amount. The audit conditions are not limited to the specific information shown in FIG. 4(c), and may include other information such as an explanation of the audit conditions and a classification of the audit conditions.

The audit condition receiving unit 124 receives audit conditions based on at least one of the audit conditions input in the information terminal 2, the existing audit conditions registered in advance, and the automatically applied audit conditions registered in advance. The existing audit conditions and the automatically applied audit conditions are provided by the audit condition providing unit 123.

Figures 5(a), 5(b), and 5(c) are schematic diagrams for explaining how the audit condition receiving unit 124 receives audit conditions. The audit condition receiving unit 124 receives audit conditions by at least one of the methods shown in Figures 5(a) to 5(c).

Figure 5 (a) shows a method in which the audit condition receiving unit 124 receives audit conditions based on audit conditions input at the information terminal 2. In the method of Figure 5 (a), the information terminal 2 transmits the audit conditions input by the user to the data management device 1. In the data management device 1, the audit condition receiving unit 124 receives the audit conditions from the information terminal 2 and stores them in the memory unit 11.

Figure 5 (b) shows a method in which the audit condition receiving unit 124 receives audit conditions based on existing audit conditions. In the method of Figure 5 (b), the audit condition providing unit 123 provides any one of the audit conditions selected from one or more audit conditions stored in the memory unit 11 to the information terminal 2 as an existing audit condition.

The audit condition providing unit 123, for example, selects audit conditions specified by a user on the information terminal 2 as existing audit conditions. The audit condition providing unit 123 may also automatically select audit conditions that have been pre-registered for other individuals or organizations that have a predetermined relationship (for example, being in the same industry) with the individual or organization being audited as existing audit conditions.

The audit condition receiving unit 124 receives audit conditions including at least a portion of the existing audit conditions from the information terminal 2 that provided the existing audit conditions, in response to operation by the user. The information terminal 2, for example, displays the existing audit conditions on a display unit, and receives modifications to the existing audit conditions (for example, changes to the split conditions associated with the audit conditions) in response to operation by the user. The audit condition receiving unit 124 then accepts the modified existing audit conditions (i.e., audit conditions including at least a portion of the existing audit conditions) as audit conditions.

In this way, the data management system S provides the user with existing audit conditions that have already been registered, and enables the user to add audit conditions by referencing those existing audit conditions. This allows the data management system S to reduce the effort required for the user to think up and set new audit conditions.

Figure 5 (c) shows a method in which the audit condition receiving unit 124 receives audit conditions based on the automatically applied audit conditions. In the method of Figure 5 (c), the audit condition providing unit 123 acquires, as the automatically applied audit condition, any audit condition selected from one or more audit conditions stored in the memory unit 11. The audit condition providing unit 123 selects, for example, an audit condition that has been registered in advance to be automatically applied as the automatically applied audit condition.

When the automatically applied audit conditions acquired by the audit condition providing unit 123 satisfy a predetermined condition, the audit condition receiving unit 124 adds the automatically applied audit conditions to the audit conditions input in the information terminal 2 and accepts them. For example, when the subjects (account subjects and sub-sub ...

In addition, when the subject indicated by the split condition associated with the automatically applied audit condition differs from the subject indicated by the split condition acquired by the split condition acquisition unit 122, the audit condition receiving unit 124 may add the automatically applied audit condition to the audit condition by changing the subject indicated by the split condition associated with the automatically applied audit condition to the subject indicated by the split condition acquired by the split condition acquisition unit 122.

In this case, the audit condition receiving unit 124 changes the subject indicated by the split condition associated with the automatically applied audit condition to the subject indicated by the split condition acquired by the split condition acquisition unit 122, for example, by receiving an operation from the information terminal 2 to associate the subject indicated by the split condition associated with the automatically applied audit condition with the subject indicated by the split condition acquired by the split condition acquisition unit 122. The audit condition receiving unit 124 may also automatically change the subject indicated by the split condition associated with the automatically applied audit condition to the subject indicated by the split condition acquired by the split condition acquisition unit 122, based on a table indicating the relationship between predefined subjects. In this way, the audit condition receiving unit 124 can modify and apply the split condition of the automatically applied audit condition even if there is a difference between the split condition of the automatically applied audit condition and the split condition set by the user.

In this way, the data management system S makes it possible to automatically add pre-registered automatically applied audit conditions in addition to the audit conditions entered by the user. This allows the data management system S to automatically set audit conditions that need to be commonly applied across individuals or organizations being audited, for example, thereby reducing the omission of audit perspectives.

The audit condition determination unit 125 generates one or more groups by dividing multiple pieces of accounting information for a specified period using the division conditions acquired by the division condition acquisition unit 122, and identifies one or more pieces of accounting information included in each of the one or more groups. One division condition corresponds to one group extracted from multiple pieces of accounting information. The audit condition determination unit 125 then determines whether or not the one or more pieces of accounting information included in each of the one or more groups satisfy the audit conditions associated with the division conditions corresponding to the group.

The output unit 126 outputs information corresponding to accounting information that satisfies the audit conditions to the information terminal 2 based on the determination result by the audit condition determination unit 125. The screens that the output unit 126 causes the information terminal 2 to output are described below with reference to Figs. 6 to 13.

[Screen Description]
Fig. 6 is a front view of the information terminal 2 displaying the inspection condition setting screen A. When a predetermined operation is performed on the information terminal 2, the output unit 126 causes the display unit of the information terminal 2 to display the inspection condition setting screen A of Fig. 6.

The audit condition setting screen A includes an audit condition list A1, an add new button A2, and a quote button A3. The audit condition list A1 represents a list of audit conditions already stored in the memory unit 11. For each audit condition, the audit condition list A1 represents the name of the audit condition, the audit type, and the conditions (split conditions and extraction conditions). The audit condition list A1 may also include automatically applied audit conditions provided by the audit condition providing unit 123 in the manner shown in FIG. 5(c).

The Add New button A2 is a button (icon) for adding new audit conditions using the method shown in FIG. 5(a). The Quote button A3 is a button for adding audit conditions by quoting existing audit conditions provided by the audit condition providing unit 123 using the method shown in FIG. 5(b).

When an operation to select the Add New button A2 or the Quote button A3 on the audit condition setting screen A is performed on the information terminal 2, the output unit 126 causes the audit condition addition screen B of FIG. 7 to be displayed on the display unit of the information terminal 2.

Figures 7, 8, and 9 are front views of the information terminal 2 displaying the audit condition addition screen B. The audit condition addition screen B in Figure 7 is a screen for adding audit conditions in which the audit type is detail extraction. When an operation is performed on the audit condition addition screen B in Figure 7 to switch the audit type to trend comparison or correlation analysis, the output unit 126 causes the audit condition addition screen B in Figure 8 or Figure 9 to be displayed on the display unit of the information terminal 2.

The audit condition addition screen B in FIG. 7 includes an information field B1 and a condition field B2. When the Add New button A2 is selected in FIG. 6, the information field B1 and the condition field B2 are displayed as blank fields. On the other hand, when the Quote button A3 is selected in FIG. 6, the information field B1 and the condition field B2 are displayed with the contents of the existing audit conditions provided by the audit condition providing unit 123 entered.

The information field B1 is an area for inputting, for example, the name of the audit condition, a description of the audit condition, and the classification of the audit condition. The classification of the audit condition is automatically determined by the data management system S, or is selected from among the classification options displayed on the information terminal 2.

The condition column B2 is an area for inputting, for example, the division conditions, extraction conditions, and period. When a specific operation (for example, selecting the selection button) is performed on the information terminal 2, the output unit 126 displays a list of division conditions stored in the memory unit 11 on the audit condition addition screen B. When an operation is performed on the information terminal 2 to select one of the division conditions from the list, the selected division condition is input into the condition column B2. In addition, the condition column B2 accepts input of a range of amounts and input of a period in accordance with the operation on the information terminal 2. The range of amounts is represented, for example, by a lower limit, an upper limit, or both a lower limit and an upper limit.

When a specific operation (e.g., selection of the register button) is performed on the information terminal 2, the audit condition receiving unit 124 of the data management device 1 stores the audit conditions in the memory unit 11, which are associated with the contents entered in the information field B1 and the condition field B2 and the audit type (in the case of FIG. 7, extraction of details).

The audit condition addition screen B in FIG. 8 is a screen for adding an audit condition in which the audit type is transition comparison. When an operation is performed to switch the audit type to detail extraction or correlation analysis on the audit condition addition screen B in FIG. 8, the output unit 126 displays the audit condition addition screen B in FIG. 7 or FIG. 9 on the display unit of the information terminal 2.

The audit condition addition screen B in FIG. 8 includes an information field B1 and a condition field B3. As in FIG. 7, the information field B1 and the condition field B3 may be displayed with the contents of existing audit conditions provided by the audit condition providing unit 123 entered.

The information column B1 is the same as that shown in FIG. 7. The condition column B3 is an area for inputting, for example, the division conditions, extraction conditions, and period. When a predetermined operation (for example, the selection of a selection button) is performed on the information terminal 2, the output unit 126 displays a list of division conditions stored in the storage unit 11 on the audit condition addition screen B. When an operation to select one of the division conditions from the list is performed on the information terminal 2, the selected division condition is input into the condition column B3. In addition, the condition column B3 accepts input of the period to be compared, input of the range of the amount of change, and input of the period, depending on the operation on the information terminal 2. The period to be compared is, for example, compared to the previous day, compared to the previous week, compared to the previous month, compared to the previous year, etc. The range of the amount of change is represented, for example, by the lower limit, upper limit, or both the lower limit and the upper limit of the amount of change (difference) in the period to be compared.

When a specific operation (e.g., selection of the register button) is performed on the information terminal 2, the audit condition receiving unit 124 of the data management device 1 stores the audit conditions in the storage unit 11, which are associated with the contents entered in the information field B1 and the condition field B3 and the audit type (transition comparison in the case of FIG. 8).

The audit condition addition screen B in FIG. 9 is a screen for adding an audit condition in which the audit type is correlation analysis. When an operation is performed to switch the audit type to detail extraction or trend comparison on the audit condition addition screen B in FIG. 9, the output unit 126 displays the audit condition addition screen B in FIG. 7 or FIG. 8 on the display unit of the information terminal 2.

The audit condition addition screen B in FIG. 9 includes an information field B1 and a condition field B4. As in FIG. 7, the information field B1 and the condition field B4 may be displayed with the contents of existing audit conditions provided by the audit condition providing unit 123 entered.

The information column B1 is the same as in FIG. 7. The condition column B4 is an area for inputting, for example, two split conditions corresponding to two groups (first group and second group) to be subjected to correlation analysis, an extraction condition, and a period. When a predetermined operation (for example, selection of a selection button) is performed on the information terminal 2, the output unit 126 displays a list of split conditions stored in the memory unit 11 on the audit condition addition screen B. When an operation to select any two from the list of split conditions is performed on the information terminal 2, the two selected split conditions are input into the condition column B4.

The condition field B4 also accepts input of a period to be compared and an input of a period in response to an operation on the information terminal 2. The period to be compared is, for example, a comparison with the previous day, the previous week, the previous month, or the previous year.

When a specific operation (e.g., selection of the register button) is performed on the information terminal 2, the audit condition receiving unit 124 of the data management device 1 stores the audit conditions in the memory unit 11, which associate the contents entered in the information field B1 and the condition field B4 with the audit type (correlation analysis in the case of FIG. 9).

When an operation for displaying the audit results (e.g., selecting the audit results button in FIG. 6) is performed on the information terminal 2 on the audit condition setting screen A in FIG. 6, the audit condition determination unit 125 generates one or more groups by dividing multiple pieces of accounting information for a specified period using the division conditions stored in the memory unit 11, and identifies one or more pieces of accounting information included in each of the one or more groups.

The audit condition determination unit 125 determines whether or not one or more pieces of accounting information contained in each of the one or more generated groups satisfy the audit conditions associated with the division conditions corresponding to the group.

When the audit type of the audit conditions is detail extraction, the audit condition determination unit 125 determines whether the transaction amount of each of the one or more accounting information included in the generated group is within the range of amounts indicated by the extraction conditions included in the audit conditions. This allows the audit condition determination unit 125 to detect possible anomalies, for example, when small fixed assets of 300,000 yen or more are recorded in the accounting information, even though the small fixed assets must be less than 300,000 yen.

When the audit type of the audit conditions is trend comparison, the audit condition determination unit 125 determines whether the difference (amount of change) between the total amount of transactions of one or more accounting information items included in a group generated for a first period and the total amount of transactions of one or more accounting information items included in the group generated for a second period following the first period is within the range of the amount of change indicated by the extraction conditions included in the audit conditions. The first period and the second period are determined based on the period to be compared indicated by the extraction conditions.

For example, when the period to be compared is "compared to the previous month," the first period is one month, and the second period is the month following that month. For the periods included in the audit conditions, the audit condition determination unit 125 performs a determination for each combination of the first period and the second period. In this way, the audit condition determination unit 125 can detect the possibility of an anomaly when, for example, executive compensation does not normally fluctuate within a fiscal year, but there is a fluctuation in accounting information between two months within a period.

When the audit type of the audit conditions is correlation analysis, the audit condition determination unit 125 determines whether there is a correlation between the time series change in the total value of the transaction amount of one or more accounting information items included in the first group and the time series change in the total value of the transaction amount of one or more accounting information items included in the second group. The first group and the second group are two groups corresponding to the two division conditions included in the audit conditions. A time series change is, for example, an increase, decrease, or no change in the total value of the transaction amount during the comparison period (e.g. compared to the previous month) indicated by the extraction conditions.

The audit condition determination unit 125 determines that there is a correlation if the same time series changes occur between two groups in the same period, and determines that there is no correlation if this is not the case. In this way, the audit condition determination unit 125 can detect the possibility of an anomaly when, for example, there is normally a correlation between changes in rent and changes in security deposits, but there is no correlation in the accounting information.

The output unit 126 outputs the audit result screen C to the information terminal 2 based on the result of the judgment by the audit condition judgment unit 125. Figures 10, 11, 12, and 13 are front views of the information terminal 2 displaying the audit result screen C.

The audit result screen C in FIG. 10 includes an audit result list C1. The audit result list C1 shows the results of the detail extraction, the results of the trend comparison, and the results of the correlation analysis. The results of the detail extraction show extraction information, associated with the audit conditions, indicating the number of pieces of accounting information for which the audit condition determination unit 125 has determined that the transaction amount is within the range of the amounts indicated by the extraction conditions included in the audit conditions, and the number of pieces of accounting information for which the audit condition determination unit 125 has determined that the transaction amount is not within the range of the amounts indicated by the extraction conditions included in the audit conditions.

The results of the trend comparison are shown in the form of comparison information associated with the audit conditions, which indicates the result of the audit condition determination unit 125's determination of whether the amount of change in the total value of the transaction amounts in the first and second periods corresponding to the periods being compared is within the range of the amount of change indicated by the extraction conditions included in the audit conditions.

The results of the correlation analysis are represented as correlation information indicating the result of the determination made by the audit condition determination unit 125 as to whether or not there is a correlation between the time series change in the total value of the transaction amount of one or more pieces of accounting information included in the first group and the time series change in the total value of the transaction amount of one or more pieces of accounting information included in the second group, associated with the audit conditions.

In this way, the data management system S outputs the results of the above-mentioned detail extraction, trend comparison, and correlation analysis as information corresponding to accounting information that satisfies the audit conditions associated with the division conditions, thereby improving the efficiency with which users can determine whether or not there are abnormalities in the accounting information.

When an operation to select the results of the detailed extraction for any of the audit conditions on the audit result screen C in FIG. 10 is performed on the information terminal 2, the output unit 126 causes the display unit of the information terminal 2 to display the audit result screen C in FIG. 11, which includes the results of the detailed extraction for the selected audit condition.

The audit result screen C in FIG. 11 includes audit conditions C2 and an accounting information list C3. Audit conditions C2 represent audit conditions that correspond to the results of the displayed line item extraction. Accounting information list C3 represents one or more pieces of accounting information for which the audit condition determination unit 125 has determined that the transaction amount is within the range of the amounts indicated by the extraction conditions included in the audit conditions. This allows the data management system S to present accounting information that meets the audit conditions set for each group (splitting conditions) to the user, making it easy for the user to discover errors in accounts that should be recorded in the accounting information.

When a details button associated with one or more pieces of accounting information included in the accounting information list C3 is selected, the output unit 126 may output details of the selected accounting information to the information terminal 2. The audit result screen C in FIG. 11 displays accounting information for which the audit condition determination unit 125 has determined that the transaction amount is within the range of the amounts indicated by the extraction conditions included in the audit conditions, but it may also display accounting information for which the audit condition determination unit 125 has determined that the transaction amount is not within the range of the amounts indicated by the extraction conditions included in the audit conditions.

When an operation to select the results of a transition comparison for any of the audit conditions on the audit result screen C in FIG. 10 is performed by the information terminal 2, the output unit 126 causes the display unit of the information terminal 2 to display the audit result screen C in FIG. 12, which includes the results of the transition comparison for the selected audit condition.

The audit result screen C in FIG. 12 includes audit conditions C4 and comparison information C5. Audit conditions C4 represent the audit conditions that correspond to the results of the displayed trend comparison. Comparison information C5 represents the total transaction amount for each period and the amount of change (the amount of increase/decrease and rate of increase/decrease in FIG. 12) in the total transaction amount for two consecutive periods (first period and second period). This allows the data management system S to present the user with information showing details of the trends in the accounting information for the two periods, making it easy for the user to discover abnormal changes in the accounting information.

When an operation to select the results of a correlation analysis for any of the audit conditions on the audit result screen C in FIG. 10 is performed by the information terminal 2, the output unit 126 causes the display unit of the information terminal 2 to display the audit result screen C in FIG. 13, which includes the results of the correlation analysis for the selected audit condition.

The audit result screen C in FIG. 13 includes audit conditions C6, comparison information C7 for the first group, and comparison information C8 for the second group. Audit conditions C6 represent the audit conditions corresponding to the results of the correlation analysis being displayed. Comparison information C7 for the first group represents the total transaction amount in each period and the amount of change in the total transaction amount in two consecutive periods (the amount of increase/decrease and the rate of increase/decrease in FIG. 13) for the first group corresponding to one of the two division conditions that are the subject of the correlation analysis. Comparison information C8 for the second group represents the total transaction amount in each period and the amount of change in the total transaction amount in two consecutive periods for the second group corresponding to the other of the two division conditions that are the subject of the correlation analysis.

This allows the data management system S to present the user with information that serves as the basis for determining whether or not there is a correlation in the accounting information between two groups (splitting conditions), making it easier for the user to discover omissions in the accounting information, etc.

[Data management method flow]
14 is a flowchart of the data management method performed by the data management device 1. The accounting information acquisition unit 121 acquires multiple pieces of accounting information (also called transaction information or journal data) related to multiple transactions (S11). The accounting information acquisition unit 121 acquires accounting information in response to the user's operation of the information terminal 2, for example, or acquires accounting information automatically at a specified timing. The accounting information acquisition unit 121, for example, reads accounting information that has been stored in advance in the storage unit 11, or receives accounting information from an external device that stores accounting information.

The division condition acquisition unit 122 acquires division conditions indicating at least a part of the accounting information for dividing multiple pieces of accounting information into one or more groups, which are pre-stored in the storage unit 11 (S12). The division conditions are input at the information terminal 2 and pre-stored in the storage unit 11. The division conditions indicate, for example, at least one of the subject and summary information for dividing multiple pieces of accounting information into one or more groups.

The audit condition receiving unit 124 receives audit conditions to be used in judging the accounting information in association with the split conditions, and stores them in the storage unit 11 (S13). The audit conditions indicate, for example, the range of the total value of one or more transactions included in a group, the range of fluctuation (trend) in the total value of one or more transactions included in a group, or conditions for judging whether or not there is a correlation between the amount of such fluctuation between two groups.

The acquisition of the division conditions by the division condition acquisition unit 122 in step S12 and the acceptance of the audit conditions by the audit condition acceptance unit 124 in step S13 may be performed prior to the acquisition of accounting information by the accounting information acquisition unit 121 in step S11.

The audit condition determination unit 125 generates one or more groups by dividing multiple pieces of accounting information for a specified period using the division conditions acquired by the division condition acquisition unit 122, and identifies one or more pieces of accounting information included in each of the one or more groups (S14).

The audit condition determination unit 125 determines whether or not one or more pieces of accounting information contained in each of the one or more groups satisfy the audit conditions associated with the division conditions corresponding to the group (S15). Based on the determination result by the audit condition determination unit 125, the output unit 126 outputs information corresponding to the accounting information that satisfies the audit conditions to the information terminal 2 (S16).

[Effects of this embodiment]
In this way, the data management system S presents to the user information corresponding to accounting information that satisfies the audit conditions associated with the division conditions from among multiple pieces of accounting information divided using the division conditions pre-stored in the storage unit 11. This allows the data management system S to eliminate the need to manually input conditions used to judge accounting information each time an audit is performed and to scrutinize the contents of the accounting information for each entered condition, as was previously required, and therefore improves the efficiency with which users audit accounting information.

Furthermore, in the data management system S, one or more division conditions and audit conditions stored in the memory unit 11 can be used repeatedly and can be shared between users. Therefore, the data management system S can reduce the effort required for users to set new division conditions and audit conditions, and can improve the quality of users' audits of accounting information by reusing division conditions and audit conditions that have already proven effective.

Although the present invention has been described above using embodiments, the technical scope of the present invention is not limited to the scope described in the above embodiments, and various modifications and changes are possible within the scope of the gist of the invention. For example, all or part of the device can be configured by distributing or integrating functionally or physically in any unit. In addition, new embodiments resulting from any combination of multiple embodiments are also included in the embodiments of the present invention. The effect of the new embodiment resulting from the combination also has the effect of the original embodiment.

The processor of the data management device 1 is responsible for each step (process) included in the data management method shown in FIG. 14. That is, the processor of the data management device 1 reads a program for executing the data management method shown in FIG. 14 from the storage unit 11, executes the program, and controls each unit of the data management device 1 to execute the data management method shown in FIG. 14. Some of the steps included in the data management method shown in FIG. 14 may be omitted, the order of the steps may be changed, and multiple steps may be performed in parallel.

S Data management system 1 Data management device 11 Memory unit 12 Control unit 121 Accounting information acquisition unit 122 Division condition acquisition unit 123 Audit condition provision unit 124 Audit condition reception unit 125 Audit condition determination unit 126 Output unit

Claims (10)

a transaction information acquisition unit that acquires transaction information indicating the content of a transaction , the transaction information associating, for each transaction, a subject indicating the classification of the transaction and summary information explaining the content of the transaction;
a division condition acquisition unit that acquires division conditions indicating at least a part of the transaction information for dividing the transaction information into one or more groups , the division conditions indicating at least one of the subject and the summary information ;
an audit condition receiving unit that receives audit conditions to be used in determining the accounting information in association with the division conditions , the audit conditions including a range of fluctuations in amounts;
an output unit that outputs information corresponding to the accounting information that satisfies the audit condition associated with the division condition, from among the one or more pieces of accounting information included in each of the one or more groups generated by dividing the multiple pieces of accounting information for a specific period using the division condition;
having
The output unit outputs, as information corresponding to the accounting information that satisfies the audit conditions, comparison information indicating whether the difference between the total transaction amount of one or more pieces of accounting information included in the group generated for a first period and the total transaction amount of one or more pieces of accounting information included in the group generated for a second period following the first period is within the range.
Data management device. a transaction information acquisition unit that acquires transaction information indicating the content of a transaction, the transaction information associating, for each transaction, a subject indicating the classification of the transaction and summary information explaining the content of the transaction;
a division condition acquisition unit that acquires division conditions indicating at least a part of the transaction information for dividing the transaction information into one or more groups, the division conditions indicating at least one of the subject and the summary information;
an audit condition receiving unit that receives audit conditions that are associated with the division conditions and are used to make a judgment on the transaction information, the audit conditions indicating a first group and a second group selected from one or more of the groups;
an output unit that outputs information corresponding to the accounting information that satisfies the audit condition associated with the division condition, from among the one or more pieces of accounting information included in each of the one or more groups generated by dividing the multiple pieces of accounting information for a specific period using the division condition;
having
The output unit outputs, as information corresponding to the accounting information that satisfies the audit conditions, correlation information indicating whether there is a correlation between the time series change in the total value of the transaction amounts of one or more of the accounting information included in the first group and the time series change in the total value of the transaction amounts of one or more of the accounting information included in the second group.
Data management device. a transaction information acquisition unit that acquires transaction information indicating the content of a transaction, the transaction information associating, for each transaction, a subject indicating the classification of the transaction and summary information explaining the content of the transaction;
a division condition acquisition unit that acquires division conditions indicating at least a part of the transaction information for dividing the transaction information into one or more groups, the division conditions indicating at least one of the subject and the summary information;
an audit condition providing unit that acquires pre-registered automatically applied audit conditions to be used for making judgments on the accounting information;
an audit condition receiving unit that receives audit conditions to be used in judging the accounting information in association with the division conditions, and adds the automatically applied audit condition to the audit conditions when a subject indicated by the division condition associated with the automatically applied audit condition matches a subject indicated by the division condition acquired by the division condition acquisition unit;
an output unit that outputs information corresponding to the accounting information that satisfies the audit condition associated with the division condition, from among the one or more pieces of accounting information included in each of the one or more groups generated by dividing the multiple pieces of accounting information for a specific period using the division condition;
A data management device comprising: the audit condition receiving unit receives the audit conditions including a range of amounts;
the output unit outputs the accounting information when the transaction amount of the accounting information included in the group is within the range included in the audit conditions.
The data management device according to any one of claims 1 to 3 . the audit condition receiving unit receives the audit conditions including a range of fluctuations in an amount;
The output unit outputs comparison information indicating whether the difference between the total transaction amount of one or more pieces of transaction information included in the group generated for a first period and the total transaction amount of one or more pieces of transaction information included in the group generated for a second period following the first period is within the range.
4. The data management device according to claim 2 or 3 . the audit condition receiving unit receives the audit condition indicating a first group and a second group selected from one or more of the groups;
the output unit outputs correlation information indicating whether there is a correlation between the time series change in the total transaction amount of one or more pieces of transaction information included in the first group and the time series change in the total transaction amount of one or more pieces of transaction information included in the second group.
The data management device according to claim 3 . the audit condition receiving unit, when a subject indicated by the split condition associated with the automatically applied audit condition differs from a subject indicated by the split condition acquired by the split condition acquiring unit, changes the subject indicated by the split condition associated with the automatically applied audit condition to a subject indicated by the split condition acquired by the split condition acquiring unit;
The data management device according to claim 3 . The system further comprises an audit condition providing unit that provides pre-registered audit conditions to be used for judging the transaction information to an information terminal capable of communicating with the data management device,
the inspection condition receiving unit receives the inspection conditions including at least a part of the existing inspection conditions from the information terminal;
The data management device according to claim 1 or 2 . The processor:
acquiring accounting information indicating the contents of a transaction , the accounting information associating, for each transaction, a subject indicating a classification of the transaction and summary information explaining the contents of the transaction ;
A step of acquiring a division condition indicating at least a part of the accounting information for dividing the plurality of accounting information into one or more groups , the division condition indicating at least one of the subject and the summary information ;
receiving, in association with the division conditions, audit conditions to be used in judging the accounting information, the audit conditions including a range of fluctuations in amounts ;
outputting information corresponding to the accounting information that satisfies the audit conditions from among the one or more pieces of accounting information included in each of the one or more groups generated by dividing the plurality of pieces of accounting information for a predetermined period using the division conditions;
Run the command,
In the outputting step, comparison information is output as information corresponding to the accounting information that satisfies the audit conditions, the comparison information indicating whether or not the difference between the total value of the transaction amounts of one or more pieces of accounting information included in the group generated for a first period and the total value of the transaction amounts of one or more pieces of accounting information included in the group generated for a second period following the first period is within the range.
Data management programs. The processor executes
acquiring accounting information indicating the contents of a transaction , the accounting information associating, for each transaction, a subject indicating a classification of the transaction and summary information explaining the contents of the transaction ;
A step of acquiring a division condition indicating at least a part of the accounting information , the division condition indicating at least one of the subject and the summary information, in order to divide the plurality of accounting information into one or more groups;
receiving, in association with the division conditions, audit conditions to be used in judging the accounting information, the audit conditions including a range of fluctuations in amounts ;
outputting information corresponding to the accounting information that satisfies the audit conditions from among the one or more pieces of accounting information included in each of the one or more groups generated by dividing the plurality of pieces of accounting information for a predetermined period using the division conditions;
having
In the outputting step, comparison information is output as information corresponding to the accounting information that satisfies the audit conditions, the comparison information indicating whether or not the difference between the total value of the transaction amounts of one or more pieces of accounting information included in the group generated for a first period and the total value of the transaction amounts of one or more pieces of accounting information included in the group generated for a second period following the first period is within the range.
Data management methods.

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