JP6870714B2 - Audit target identification support program, audit target identification support method and audit support device - Google Patents

Description

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

Traditionally, companies and local governments have been auditing accounting data for improper accounting.

Japanese Unexamined Patent Publication No. 2003-16360 Japanese Unexamined Patent Publication No. 6-11901 Japanese Unexamined Patent Publication No. 7-121743

However, the work of extracting improper accounting is carried out manually and cannot be said to be efficient.

One aspect of the present invention is to provide an audit target identification support program, an audit target identification support method, and an audit support device that can improve the efficiency of audit work of improper accounting.

In one aspect, the audit target identification support program refers to a storage unit that stores a plurality of accounting data including information of business partners in a computer, and is a group of accounting data common to the registrant of accounting data or the registration department of accounting data. Within, the process of evaluating the number of transactions or the ratio of the transaction amount for each business partner is executed. The audit target identification support program causes the computer to execute a process of outputting information on the accounting data group or a registrant or a registered department of the accounting data group according to the evaluation result.

According to one aspect of the present invention, the efficiency of improper accounting audit work can be improved.

FIG. 1 is a diagram showing an example of a schematic configuration of an audit support device. FIG. 2 is a diagram showing an example of an extraction target designation screen for designating an unnatural accounting content to be extracted. FIG. 3 is a diagram showing an example of spending burden act data. FIG. 4 is a diagram showing an example of spending burden act data. FIG. 5 is a diagram showing an example of staff data. FIG. 6 is a diagram showing an example of spending burden act data. FIG. 7 is a diagram showing an example of attendance form data. FIG. 8 is a diagram showing an example of execution inquiry data. FIG. 9 is a diagram showing an example of contract conclusion data. FIG. 10 is a diagram showing an example of expenditure instruction data. FIG. 11 is a diagram showing an example of spending burden act data. FIG. 12 is a diagram showing an example of business trip information. FIG. 13 is a diagram showing an example of spending burden act data. FIG. 14 is a diagram showing an example of a decision standard master. FIG. 15 is a diagram showing an example of execution inquiry data. FIG. 16 is a diagram showing an example of data on execution of expenditure burden act data. FIG. 17 is a diagram showing an example of spending burden act data. FIG. 18 is a diagram showing an example of an expenditure budget master. FIG. 19 is a diagram showing an example of expenditure instruction data. FIG. 20 is a diagram showing an example of spending burden act data. FIG. 21 is a diagram showing an example of an expenditure budget master. FIG. 22 is a diagram showing an example of the revenue budget master. FIG. 23 is a diagram showing an example of an output result of unnatural accounting content data. FIG. 24 is a flowchart showing an example of the procedure of the audit target identification support process. FIG. 25 is a flowchart showing an example of the procedure of the audit target identification support process. FIG. 26 is a diagram showing a computer that executes an audit target identification support program.

Hereinafter, examples of the audit target identification support program, the audit target identification support method, and the audit support device disclosed in the present application will be described in detail with reference to the drawings. The present invention is not limited to this embodiment. Then, each embodiment can be appropriately combined as long as the processing contents do not contradict each other.

[Inappropriate accounting]
First, I will explain the audit of improper accounting. Companies and local governments are auditing accounting data for improper accounting. Inappropriate accounting refers to the act of omitting formal financial accounting procedures or performing false procedures in violation of laws and internal rules. Inappropriate accounting may be carried out by employees or staff alone or systematically. Inappropriate accounting includes not only acts performed for personal gain and self-interest, but also cases performed for the purpose of public use. In the following, the explanation will be given using an example applied to an audit of improper accounting in a local government, but the same can be applied to an audit of improper accounting in a company.

There are various aspects of improper accounting. For example, improper accounting includes "deposit", "lump sum payment", "replacement", "next year delivery", "previous year delivery", "non-applicable expenditure", "fictitious billing", "split ordering", etc. There are "shoulder substitute" and "inappropriate cash". "Deposit" means, for example, creating and paying a document that the contracted goods were delivered even though they were not delivered, having the contractor hold the payment as a deposit, and using it at a later date to make a contract. Is to deliver goods different from. "One-time payment" means, for example, having a contractor deliver goods at any time, and at a later date, submit an invoice, etc. different from the delivered goods, and create related documents to the effect that these goods have been delivered. And pay in a lump sum. "Replacement" is, for example, to prepare and pay the related documents that the contracted goods are delivered even though they have not been delivered, and actually replace the contracted goods with the goods to be delivered. "Delivery in the next year" means, for example, that the goods are delivered in the next fiscal year or later, but the goods are present by stating the date before the actual delivery date as the acceptance date in the documents such as the expenditure burden order. It is assumed that the payment was made as delivered in the fiscal year. "Delivery in the previous year" means that the goods were delivered in the current year, for example, by entering the date after the actual delivery date as the acceptance date even though the goods were delivered before the previous year. Is to pay as. "Excluded expenditure" means, for example, spending outside the purpose of the budget, such as paying expenses related to the business of the local government with a national treasury subsidy, or spending on goods that are not subject to public expenditure. is there. "Fictitious billing" is, for example, to raise funds by inflating the billing amount as a result of hiring a fictitious business trip or temporary staff. "Split ordering" means, for example, that the accounting staff of each section purchases goods that exceed the ordering authority amount, so that the billing content of the price is divided and the expenditure is made in place of multiple invoices. It may be done at the same time. The “shoulder” means, for example, that a affiliation different from the affiliation that ordered the purchase of consumables or the like of another department receives the delivery of the goods with the budget of the current year. "Inappropriate cash" means, for example, cash, cash passbooks, or cash vouchers (eg, stamps, postcards, certificate stamps, stamps, book vouchers, telephone cards, gift certificates, beer vouchers, etc.) due to improper paperwork. In addition, managing cash, etc. whose purpose and origin are unclear within the affiliation, or neglecting accounting treatment and holding cash, etc. within the affiliation. Improper accounting is not limited to these aspects. Inappropriate accounting also includes, for example, having a trader submit a delivery note or invoice with a blank date, or having the same trader prepare multiple quotations.

There are various reasons for improper accounting. For example, if the budget execution status affects the budget for the next fiscal year and thereafter, there will be an awareness of trying to use up the budget. Also, for example, if you try to change the purpose of spending the budget in the middle of the year, you want to avoid the work because the accounting system and systematically have low flexibility to change the purpose of spending and the clerical work is complicated. Consciousness arises. In addition, for example, without questioning the situation in which the formal procedure is omitted, the work is carried out indiscriminately, and the customs and the processing method of the predecessor in charge are easily followed.

[Audit support device configuration]
Next, the audit support device 10 according to the first embodiment will be described. FIG. 1 is a diagram showing an example of a schematic configuration of an audit support device. The audit support device 10 is a device that supports an audit to see if improper accounting is being performed. The audit support device 10 is, for example, a computer such as a server computer installed in a company, a local government, or a data center. The audit support device 10 may be implemented as one computer, or may be implemented as a cloud by a plurality of computers. Further, the audit support device 10 may also serve as, for example, a computer on which accounting software operates, or may be another device. In this embodiment, the case where the audit support device 10 is used as one computer will be described as an example. The audit support device 10 is connected to a network and is capable of exchanging various types of information with a terminal device operated by a user who performs an audit via the network.

As shown in FIG. 1, the audit support device 10 includes a communication I / F unit 20, a storage unit 21, and a control unit 22. The audit support device 10 may have various functional units of a known computer in addition to the functional units shown in FIG. For example, the audit support device 10 may have a display unit for displaying various information and an input unit for inputting various information.

The communication I / F unit 20 is an interface that controls communication with other devices. The communication I / F unit 20 transmits and receives various information to and from other devices via the network. For example, the communication I / F unit 20 transmits and receives various data related to the display screen and the operation content to and from the terminal device operated by the user who performs the audit. As the communication I / F unit 20, a network interface card such as a LAN card can be adopted.

The storage unit 21 is a storage device that stores various types of data. For example, the storage unit 21 is a storage device such as a hard disk, an SSD (Solid State Drive), or an optical disk. The storage unit 21 may be a semiconductor memory in which data such as a RAM (Random Access Memory), a flash memory, and an NVSRAM (Non Volatile Static Random Access Memory) can be rewritten.

The storage unit 21 stores the OS (Operating System) and various programs executed by the control unit 22. For example, the storage unit 21 stores various programs including a program that executes the audit target identification support process described later. Further, the storage unit 21 stores various data used for the audit. For example, the storage unit 21 stores the accounting database 30 and the attendance database 40.

The accounting database 30 stores various data related to accounting. For example, as related to this embodiment, the accounting database 30 includes expenditure burden act data 31, execution inquiry data 32, conclusion contract data 33, expenditure order data 34, approval standard master 35, and expenditure budget master. 36 and the expenditure budget master 37 are memorized.

The attendance database 40 stores various data related to the attendance of employees and staff. For example, as related to this embodiment, the attendance database 40 stores the staff data 41, the attendance form data 42, and the business trip information 43.

In this embodiment, it is assumed that the accounting database 30 and the attendance database 40 are stored in the storage unit 21, but the accounting database 30 and the attendance database 40 may be stored in an external device. Further, the accounting database 30 and the attendance database 40 may store various data related to accounting and attendance in addition to the data shown in FIG. Further, the data structures of the accounting database 30 and the attendance database 40 are also examples, and different data structures may be used as long as the data used for extracting the unnatural accounting contents described later is stored.

The spending burden act data 31 is data that stores information about the spending burden act. Expenditure-bearing acts are acts that cause expenditure, such as contracts for purchasing goods. For example, the expenditure burden act data 31 stores information on expenditures such as the expenditure destination, the amount of money, the registrant, the registration department, and the registration date.

The execution inquiry data 32 is data that stores information related to an execution inquiry asking whether the budget may be executed, such as purchasing goods or ordering business. For example, the execution inquiry data 32 stores information related to the execution inquiry, such as the registrant of the execution inquiry, the amount of the execution inquiry, and the contract number.

The contract contract data 33 is data that stores information about the contract that has been concluded. For example, the contract data 33 stores information about the contract concluded, such as the contract number, the registrant, and the contract amount.

The expenditure order data 34 is data that stores information related to the expenditure order. For example, the expenditure order data 34 stores information related to expenditure such as a contract number, a registrant, and an expenditure amount. The same number is stored as the contract number of a plurality of types of accounting data corresponding to each stage of the same transaction. For example, the same number is used for the execution inquiry, contract, and contract number for one transaction to purchase a certain product.

The approval standard master 35 is data that stores information about the approver who approves the expenditure. For example, the approval standard master 35 stores information on approval such as an approver who approves the amount of expenditure for each amount of expenditure.

The expenditure budget master 36 is data that stores information on the expenditure budget. For example, the expenditure budget master 36 stores information on the current state of the expenditure budget, such as the budget balance within the fiscal year, for each expenditure budget subject.

The revenue budget master 37 is data that stores information on the revenue budget. For example, the revenue budget master 37 stores information on the current state of the revenue budget, such as the annual budget amount and the amount of revenue already paid, for each revenue budget subject.

The staff data 41 is data that stores information about the staff of the local government. For example, the staff data 41 stores information about the staff, such as the name of the staff, the department to which the staff belongs, and the period to which the staff belongs.

The attendance form data 42 is data that stores information on the job form of the staff. For example, the attendance form data 42 stores information on the employee's job form such as the attendance date when the employee should go to work and attendance.

The business trip information 43 is data that stores information related to the business trip of the staff. For example, the business trip information 43 stores information related to the business trip of the staff, such as the name of the staff who has traveled, the business trip period, and the business trip destination.

Specific examples of the above-mentioned various information stored in the storage unit 21 will be described later in accordance with the description of the processing unit that uses the information.

The control unit 22 is a device that controls the audit support device 10. As the control unit 22, an electronic circuit such as a CPU (Central Processing Unit) or MPU (Micro Processing Unit) or an integrated circuit such as an ASIC (Application Specific Integrated Circuit) or FPGA (Field Programmable Gate Array) can be adopted. The control unit 22 has an internal memory for storing programs and control data that define various processing procedures, and executes various processing by these. The control unit 22 functions as various processing units by operating various programs. For example, the control unit 22 has a reception unit 50, an evaluation unit 51, and an output unit 52.

The reception unit 50 receives various types of reception. For example, the reception unit 50 receives various operation instructions. For example, the reception unit 50 transmits the image information of the designated screen for designating the unnatural accounting content to be extracted to the terminal device, and causes the terminal device to display the designated screen. The reception unit 50 receives the designation of the unnatural accounting content to be extracted from the terminal device on the designation screen. This unnatural accounting content is, for example, an unnatural drafting of the person in charge or an unnatural amount of money.

There are various forms of unnatural drafting by the person in charge, for example, the following. For example, if the transaction record exceeds a certain number of times in the same affiliation and the same trader during a certain period such as a year, there is a possibility of adhesion with the trader. In addition, for example, if the same staff places an order with the same contractor before or after the transfer of staff, there is a suspicion of adhesion with the contractor. In addition, for example, if there are many transactions in which the difference between the execution inquiry amount and the expenditure burden act amount is small, there is a suspicion of adhesion with the trader. In addition, for example, there is a suspicion that some kind of fraud has been committed to employees who often operate the system during hours that are difficult to see, such as holiday work days and night hours. In addition, if the same staff members perform all stages of a transaction, such as execution requests, contracts, and expenditure orders, there is a suspicion that some kind of fraud has been committed because no third party is involved. Further, for example, with respect to the data in which the system operation of the staff member is performed during the business trip period of the staff member, there is a suspicion of the staff member's empty business trip or spoofing by another staff member.

There are various aspects of the unnatural amount of money, for example, the following. For example, if the results of multiple transactions are combined and the approval criteria change from a single transaction, there is a suspicion of split delivery. In addition, for example, there is a suspicion of adhesion with the contractor for projects where the difference between the execution inquiry amount (budget amount) and the expenditure burden act amount (contract amount) is small. In addition, for example, there is a suspicion of deposits for projects that are being executed so that the remaining dividend budget is close to 0 yen at the end of the fiscal year. In addition, for example, if the account information is corrected from the expenditure order to the time of actual payment, there is a suspicion that the staff may be diverted privately because the transfer account is intentionally changed. In addition, for example, in the case where the ratio of the change amount of the expenditure burden act exceeds a certain rate, there is a suspicion of some kind of fraud because the amount of change from the time of budget creation is large. In addition, for example, there is a high possibility that the project is not being implemented as planned for the expenditure budget, which has a large proportion of carry-over / unused amounts, and there is a suspicion that the staff in charge has neglected their duties. In addition, for example, since the budget is usually executed through competitive bidding, there is a suspicion that the bidding is not properly executed or the deposit is suspected in the expenditure budget with a low ratio of unnecessary amount. In addition, for example, in the revenue budget where the difference between the budget amount and the revenue amount is large, there is a possibility that the revenue administration is not carried out as scheduled.

Here, a specific example will be described. FIG. 2 is a diagram showing an example of an extraction target designation screen for designating an unnatural accounting content to be extracted.

The extraction target designation screen 60 shown in FIG. 2 is provided with an input area for designating the range of accounting data to be extracted. For example, the extraction target designation screen 60 is provided with year 61, period 62, affiliation (department) 63, and subject (section) 64 as input areas for designating the range of accounting data. Fiscal year 61 is an area for designating the fiscal year to be extracted. The period 62 is an area for designating the period of the data to be extracted, and is provided with an area for inputting the start date and the end date of the period. The affiliation (department) 63 is an area for designating the department in which the accounting data to be extracted is registered. Subject (section) 64 is an area for designating the subject of accounting data to be extracted. Codes that identify each subject are assigned in order. In the subject (section) 64, it is possible to specify the range of the subject of the accounting data to be extracted, and an area for inputting the start and end of the range is provided.

Further, the extraction target designation screen 60 is provided with a designated area for designating an unnatural accounting content to be extracted. For example, the extraction target designation screen 60 is provided with designated areas 70 to 82 for designating unnatural accounting contents to be extracted.

The designated area 70 is an area for designating the extraction of data in which the transaction record exceeds a certain number of times (amount) in the same affiliation and the same trader during a certain period such as a year. The designated area 70 is provided with an input area 70A for designating the number of transaction records and an input area 70B for designating the amount of the transaction record as threshold values used for extraction. When only one of the input area 70A and the input area 70B is input, only the input value is used as the threshold value.

The designated area 71 is an area for designating the extraction of data ordered from the same staff to the same contractor before and after the transfer of staff. The designated area 71 is provided with an input area 71A for designating the number of transaction records and an input area 71B for designating the amount of the transaction record as threshold values used for extraction. When only one of the input area 71A and the input area 71B is input, only the input value is used as the threshold value.

The designated area 72 is an area for designating the extraction of data in which the system operation time is inconspicuous, such as a holiday work day or a night time. The designated area 73 is an area in which the execution inquiry, the contract, and the expenditure order specify the extraction of the data registered by the same staff member. The designated area 74 is an area for designating the extraction of data in which the system operation of the staff is performed during the business trip period of the staff. The designated area 75 is an area for designating the extraction of data whose approval criteria change from a single transaction when the results of a plurality of transactions are added up.

The designated area 76 is an area for designating the extraction of transaction data in which the difference between the execution inquiry amount and the expenditure burden act amount is small. The designated area 76 is provided with an input area 76A that specifies the ratio of the difference between the execution inquiry amount and the expenditure burden act amount as a threshold value used for extraction.

The designated area 77 is an area for designating the extraction of data for which execution is performed so that the remaining dividend budget is close to 0 yen. The designated area 77 is provided with an input area 77A for designating the ratio of the remaining dividend budget as a threshold value used for extraction.

The designated area 78 is an area for designating the extraction of data in which the account information has been modified from the expenditure order to the time of actual payment.

The designated area 79 is an area for designating the extraction of the data of the case in which the ratio of the change amount of the expenditure burden act exceeds a certain rate. The designated area 79 is provided with an input area 79A for designating the ratio of the change amount of the expenditure burden act as a threshold value used for extraction.

The designated area 80 is an area for designating the extraction of data of expenditure budget items having a large ratio of carry-forward amount / unused amount. The designated area 80 is provided with an input area 80A for designating the ratio of the carry-forward amount / unused amount as a threshold value used for extraction.

The designated area 81 is an area for designating the extraction of data of expenditure budget items having a low ratio of unused amount. The designated area 81 is provided with an input area 81A for designating the ratio of the unused amount as a threshold value used for extraction.

The designated area 82 is an area for designating the extraction of the revenue budget data in which the difference between the budget amount and the revenue amount is large. The designated area 82 is provided with an input area 82A for designating the difference between the budget amount and the revenue amount as a percentage as a threshold value used for extraction.

Further, the extraction target designation screen 60 is provided with an output button 65. When the output button 65 is selected, the extraction target designation screen 60 refers to the accounting database 30 stored in the storage unit 21 and the attendance database 40, and is designated as unnatural within the range of the designated accounting data. You are instructed to start extracting data on various accounting contents.

The evaluation unit 51 refers to the accounting database 30 and the attendance database 40 stored in the storage unit 21 according to the instruction content received by the reception unit 50, and evaluates each accounting content corresponding to an unnatural accounting content. To do.

The output unit 52 extracts and outputs the evaluation result by the evaluation unit 51 and the data corresponding to the unnatural accounting content.

For example, the accounting database 30 of the storage unit 21 stores a plurality of accounting data including business partner information. The evaluation unit 51 refers to the accounting database 30 of the storage unit 21 and evaluates the degree of matching of the business partner information in the accounting data group common to the registrant of the accounting data or the registration department of the accounting data. The output unit 52 extracts information about the accounting data group or a registrant or a registration department of the accounting data group according to the evaluation result. For example, when the designated area 70 is designated on the extraction target designation screen 60, the evaluation unit 51 matches the registrant of accounting data or the registration department of accounting data with the business partner from the accounting database 30 of the storage unit 21. Find the accounting data group. Then, the evaluation unit 51 searches for the number of times input to the input area 70A, the accounting data group equal to or greater than the amount input to the input area 70B, and the registrant or registration department of the accounting data group. The output unit 52 extracts and outputs the search result.

A specific example will be described. In the following, specific examples will be described only for the data items used for extracting each unnatural accounting content. That is, the expenditure burden act data 31 is not limited to the items described below, and may have other items.

FIG. 3 is a diagram showing an example of spending burden act data. In the example of FIG. 3, the expenditure burden act data 31 has each item of draft date, registrant, registration department, and trader. The draft date item is an area for storing the date when the data is registered. The registrant item is an area for storing the staff who registered the data. The registration department is an area in which the staff member who registered the data stores the department to which the data belongs when the data is registered. The item of the trader is an area for storing the trader who bears the expenditure.

In the example of FIG. 3, the data of the drafting date "2014/4/1", the registrant "Taro Yamada", the registration department "A affiliation", and the trader "that trader" are registered. In addition, the data of the drafting date "2014/4/3", the registrant "Taro Yamada", the registration department "A affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/4/4", the registrant "Taro Yamada", the registration department "A affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/4/6", the registrant "Suzuki Shiro", the registration department "A affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/4/10", the registrant "Suzuki Shiro", the registration department "A affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/4/11", the registrant "Goro Takenaka", the registration department "B affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/4/11", the registrant "Goro Takenaka", the registration department "B affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/5/1", the registrant "Goro Takenaka", the registration department "B affiliation", and the trader "Ai trader" are registered.

For example, on the extraction target designation screen 60, "2014/4/1" to "2014/4/30" are designated in the period 62, "A affiliation" is designated in the affiliation (department) 63, and the designated area 70 is designated. It is assumed that "3" times are specified in the input area 70A. In this case, "A affiliation" has traded with the trader "Ai trader" three times or more, and meets the conditions. In this case, the data indicated by reference numeral 100 is output as an unnatural accounting content.

Further, for example, the accounting database 30 of the storage unit 21 stores a plurality of accounting data including customer information. The attendance database 40 stores the transfer history of staff. The evaluation unit 51 refers to the accounting database 30 and the attendance database 40, and between the accounting data corresponding to the department before the transfer of the specific staff and the accounting data corresponding to the department after the transfer of the specific staff. Evaluate the degree of matching of supplier information. The output unit 52 outputs information about the accounting data group or information of a specific staff member according to the evaluation result. For example, when the designated area 71 is designated on the extraction target designation screen 60, the evaluation unit 51 identifies the staff member who has been transferred from the attendance database 40 and the department before the transfer of the staff member. Then, the evaluation unit 51 trades accounting data from the accounting database 30 with the same business partner before and after the transfer of the specified staff member, the number of times the data is input to the input area 71A, and the amount of money input to the input area 71B or more. The group, the registrant of the accounting data group is searched. The output unit 52 extracts and outputs the search result.

A specific example will be described. In the following, specific examples will be described only for the data items used for extracting each unnatural accounting content. That is, the expenditure burden act data 31 and the staff data 41 are not limited to the items described below, and may have other items.

FIG. 4 is a diagram showing an example of spending burden act data. In the example of FIG. 4, the expenditure burden act data 31 has each item of draft date, registrant, registration department, and trader.

In the example of FIG. 4, the data of the drafting date "2014/3/1", the registrant "Taro Yamada", the registration department "A affiliation", and the trader "that trader" are registered. In addition, the data of the drafting date "2014/3/3", the registrant "Taro Yamada", the registration department "A affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/4/5", the registrant "Taro Yamada", the registration department "B affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/3/1", the registrant "Suzuki Shiro", the registration department "A affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/3/3", the registrant "Suzuki Shiro", the registration department "A affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/4/5", the registrant "Suzuki Shiro", the registration department "A affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/3/1", the registrant "Goro Takenaka", the registration department "A affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/3/3", the registrant "Goro Takenaka", the registration department "A affiliation", and the trader "Ai trader" are registered. In addition, the data of the drafting date "2014/3/31", the registrant "Goro Takenaka", the registration department "A affiliation", and the trader "Ai trader" are registered.

FIG. 5 is a diagram showing an example of staff data. In the example of FIG. 5, the staff data 41 has staff information, affiliation, application start date, and application end date. The staff information item is an area for storing information that identifies staff. In the staff information item, the name of the staff is stored as information for identifying the staff. The item of affiliation is an area for storing the department to which the staff belongs. The application start date item is an area for storing the start date of belonging to a department. The application end date item is an area for storing the end date of belonging to a department. The item of application end date can be omitted. As for the department to which the staff currently belongs, the data of the item of the application end date is omitted because the transfer is unclear.

In the example of FIG. 5, the affiliation data of the staff information "Taro Yamada", the affiliation "A affiliation", the application start date "2013/4/1", and the application end date "2014/3/31" are registered. In addition, staff information "Taro Yamada", affiliation "B affiliation", application start date "2013/4/1", application end date "2014/3/31", and affiliation data for which the application end date has not been registered are registered. There is. In addition, staff information "Shiro Suzuki", affiliation "A affiliation", application start date "2013/4/1", and affiliation data for which the application end date has not been registered are registered. In addition, staff information "Goro Takenaka", affiliation "A affiliation", application start date "2013/4/1", application end date "2014/3/31" affiliation data are registered. In addition, staff information "Goro Takenaka", affiliation "B affiliation", application start date "2013/4/1", and affiliation data for which the application end date has not been registered are registered.

For example, on the extraction target designation screen 60, "2014/3/1" to "2014/4/30" are designated in the period 62, the designated area 71 is designated, and "3" times are designated in the input area 71A. It shall be. In this case, "Taro Yamada" was transferred from A affiliation to B affiliation on April 1, 2014, and has traded with the trader "Ai trader" three times or more before and after the transfer, which meets the conditions. In this case, the data indicated by reference numeral 101 is output as an unnatural accounting content.

Further, for example, the accounting database 30 of the storage unit 21 stores a plurality of accounting data and registration timings of the plurality of accounting data. The evaluation unit 51 identifies accounting data whose registration timing is overtime hours or holiday hours. The output unit 52 outputs the information regarding the specified accounting data or the information of the registrant of the specified accounting data. For example, when the designated area 72 is designated on the extraction target designation screen 60, the evaluation unit 51 specifies the working hours of each employee from the attendance form data 42 of the storage unit 21. Then, the evaluation unit 51 searches the accounting database 30 for the accounting data group registered in the overtime hours or holiday hours other than the working hours of the staff, and the registrants of the accounting data group. In this embodiment, this threshold value is set to 5 times, but it may be possible to specify from the extraction target designation screen 60. The output unit 52 extracts and outputs the search result.

A specific example will be described. In the following, specific examples will be described only for the data items used for extracting each unnatural accounting content. That is, the expenditure burden act data 31 and the attendance form data 42 are not limited to the items described below, and may have other items.

FIG. 6 is a diagram showing an example of spending burden act data. In the example of FIG. 6, the expenditure burden act data 31 has each item of drafting date, registration time, and registrant. The item of registration time is an area for storing the time when the data is registered.

In the example of FIG. 6, the data of the drafting date “2014/4/4”, the registration time “20:00”, and the registrant “Taro Yamada”'s spending burden act are registered. In addition, data on the draft date "2014/4/4", the registration time "22:00", and the registrant "Taro Yamada"'s spending burden act are registered. In addition, data on the draft date "2014/4/4", the registration time "23:00", and the registrant "Taro Yamada"'s spending burden act are registered. In addition, data on the draft date "2014/4/4", the registration time "23:30", and the registrant "Taro Yamada"'s spending burden act are registered. Data on the draft date "2014/4/6", the registration time "10:00", and the registrant "Taro Yamada"'s spending burden act are registered. In addition, data on the draft date "2014/4/4", the registration time "20:00", and the registrant "Suzuki Shiro"'s spending burden act are registered. In addition, data on the draft date "2014/4/4", the registration time "22:00", and the registrant "Suzuki Shiro"'s spending burden act are registered. In addition, data on the draft date "2014/4/4", the registration time "23:00", and the registrant "Suzuki Shiro"'s spending burden act are registered. In addition, data on the draft date "2014/4/4", the registration time "23:30", and the registrant "Suzuki Shiro"'s spending burden act are registered. In addition, data on the draft date "2014/4/6", the registration time "10:00", and the registrant "Suzuki Shiro"'s spending burden act are registered.

FIG. 7 is a diagram showing an example of attendance form data. In the example of FIG. 7, the attendance form data 42 has each item of staff information, day of the week, attendance form, start time, and end time. The staff information item is an area for storing information that identifies staff. In the staff information item, the name of the staff is stored as information for identifying the staff. The day of the week item is an area for storing each day of the week. The item of attendance form is an area where the corresponding day of the week memorizes the job form of the staff. For example, in the item of attendance form, if the corresponding day of the week is the day to work, the "working day" is stored, and if the corresponding day of the week is a holiday, the "holiday" is stored. The item of start time is an area for storing the start time, which is the start time of work. The item of closing time is an area for storing the closing time, which is the ending time of work. The items of start time and end time are set for the work day.

In the example of FIG. 7, "Taro Yamada" is registered that the work day is from Monday to Friday, the start time is 8:30, and the end time is 17:30. In addition, "Taro Yamada" is registered as a holiday on Saturday and Sunday. In addition, "Suzuki Shiro" is registered that the work days are from Monday to Thursday and Sunday, the start time is 8:30, and the end time is 17:30. In addition, "Taro Yamada" is registered as a holiday on Friday and Saturday.

For example, on the extraction target designation screen 60, it is assumed that "2014/4/1" to "2014/4/30" are designated in the period 62, and the designated area 72 is designated. In this case, "Taro Yamada" trades five times during overtime hours on Friday and during holiday hours, which meets the conditions. In this case, the data indicated by reference numeral 102 is output as an unnatural accounting content. On the other hand, "Suzuki Shiro" trades four times or more during the holiday hours, but since the number of transactions is less than the threshold value, unnatural accounting contents are not extracted.

Further, for example, the accounting database 30 of the storage unit 21 stores a plurality of types of accounting data according to the stage for one transaction. The evaluation unit 51 identifies a common accounting data group for each registrant of a plurality of types of accounting data corresponding to one transaction. The output unit 52 outputs the information regarding the specified accounting data group or the information of the registrant of the specified accounting data group. For example, when the designated area 73 is designated on the extraction target designation screen 60, the evaluation unit 51 describes the accounting data group in which the execution inquiry, contract, and expenditure order are made by the same staff member from the accounting database 30 of the storage unit 21. Search for registrants or registered departments of data groups. The output unit 52 extracts and outputs the search result.

A specific example will be described. In the following, specific examples will be described only for the data items used for extracting each unnatural accounting content. That is, the execution inquiry data 32, the conclusion contract data 33, and the expenditure order data 34 are not limited to the items described below, and may have other items.

FIG. 8 is a diagram showing an example of execution inquiry data. In the example of FIG. 8, the execution inquiry data 32 has each item of the contract number and the registered staff. The item of the contract number is an area for storing the contract number given as information for identifying the execution inquiry at the time of the execution inquiry. The item of registered staff is an area to store the staff who registered the execution inquiry.

In the example of FIG. 8, the contract number “1” and the registered staff member “Taro Yamada” are registered. In addition, the contract number "2" and the registered staff "Taro Yamada" are registered. The contract number "3" and the registered staff "Taro Yamada" are registered.

FIG. 9 is a diagram showing an example of contract conclusion data. In the example of FIG. 9, the conclusion contract data 33 has each item of the contract number and the registered staff. The item of the contract number is an area for storing the contract number given as information for identifying the execution inquiry at the time of the execution inquiry. The registered staff item is the area that authenticates the conclusion of the contract and stores the staff. In the registered staff item, the staff who has authenticated the conclusion of the contract is stored as the registered staff.

In the example of FIG. 9, the contract number "1" and the registered staff member "Taro Yamada" are registered. In addition, the contract number "2" and the registered staff "Shiro Suzuki" are registered. The contract number "3" and the registered staff "Taro Yamada" are registered.

FIG. 10 is a diagram showing an example of expenditure instruction data. In the example of FIG. 10, the expenditure order data 34 has each item of the contract number and the registered staff. The item of the contract number is an area for storing the contract number given as information for identifying the execution inquiry at the time of the execution inquiry. The registered staff item is the area that authenticates spending and stores staff. In the registered staff item, the staff who approved the expenditure is stored as the registered staff.

In the example of FIG. 10, the contract number "1" and the registered staff member "Taro Yamada" are registered. In addition, the contract number "2" and the registered staff "Taro Yamada" are registered. The contract number "3" and the registered staff "Shiro Suzuki" are registered.

For example, it is assumed that the designated area 73 is designated on the extraction target designation screen 60. In this case, the contract number "1" is executed by "Taro Yamada" who has the same execution inquiry, contract, and expenditure order, and meets the conditions. In this case, the data indicated by reference numeral 103 is output as an unnatural accounting content.

Further, for example, the accounting database 30 of the storage unit 21 stores a plurality of accounting data and registration timings of the plurality of accounting data. The attendance database 40 stores the business trip information of the staff. The evaluation unit 51 identifies the accounting data whose registration timing of the accounting data is the business trip time zone of the registrant of the accounting data. The output unit 52 outputs the information regarding the specified accounting data or the information of the registrant of the specified accounting data. For example, when the designated area 74 is designated on the extraction target designation screen 60, the evaluation unit 51 specifies the business trip time zone of each employee from the business trip information 43. Then, the evaluation unit 51 is from the accounting database 30. The accounting data group registered during the business trip time of the staff and the registrant of the accounting data group are searched. The output unit 52 extracts and outputs the search result.

A specific example will be described. In the following, specific examples will be described only for the data items used for extracting each unnatural accounting content. That is, the expenditure burden act data 31 and the business trip information 43 are not limited to the items described below, and may have other items.

FIG. 11 is a diagram showing an example of spending burden act data. In the example of FIG. 11, the expenditure burden act data 31 has each item of registration date, registration time, and registrant. The item of registration time is an area for storing the time when the data is registered.

In the example of FIG. 11, the registration date “2014/4/4 (Friday)”, the registration time “10:00”, and the data of the expenditure burden act of the registrant “Taro Yamada” are registered. In addition, data on the registration date "2014/4/4 (Friday)", the registration time "11:00", and the registrant "Taro Yamada"'s spending burden act are registered. In addition, data on the registration date "2014/4/4 (Friday)", the registration time "15:00", and the registrant "Taro Yamada"'s spending burden act are registered. In addition, data on the registration date "2014/4/4 (Friday)", the registration time "16:30", and the registrant "Taro Yamada"'s spending burden act are registered. The data of the registration date "2014/4/4 (Friday)", the registration time "20:00", and the registrant "Suzuki Shiro"'s spending burden act are registered. In addition, data on the registration date "2014/4/4 (Friday)", the registration time "22:00", and the registrant "Suzuki Shiro"'s spending burden act are registered. In addition, data on the registration date "2014/4/4", the registration time "23:00", and the registrant "Suzuki Shiro"'s spending burden act are registered.

FIG. 12 is a diagram showing an example of business trip information. In the example of FIG. 12, the business trip information 43 has each item of a business trip person, a business trip date, a business trip start, and a business trip end. The item for business travelers is an area for storing employees who have traveled. The business trip date item is an area for storing the business trip date. The item for starting a business trip is an area for storing the start time of a business trip. The item for ending a business trip is an area for storing the end time of a business trip. For business trip start and business trip end, the time is omitted for all-day business trips.

In the example of FIG. 12, the business trip data of the registrant "Taro Yamada", the business trip date "2014/4/4 (Friday)", the business trip start "9:00", and the business trip end "13:00" are registered. .. The data of the business trip of the registrant "Shiro Suzuki" and the business trip date "2014/4/4 (Friday)" is registered.

For example, it is assumed that the designated area 74 is designated on the extraction target designation screen 60. In this case, since "Taro Yamada" is on a business trip from 9:00 to 13:00 on April 4, 2014 (Friday), the data indicated by reference numeral 104 is a condition. Matches. In this case, the data indicated by reference numeral 104 is output as an unnatural accounting content. In addition, since "Suzuki Shiro" is on a business trip all day on April 4, 2014 (Friday), the data shown by reference numeral 105 meets the conditions. In this case, the data indicated by reference numeral 105 is output as an unnatural accounting content.

Further, for example, the accounting database 30 of the storage unit 21 stores accounting data for the expenditure burden act. The evaluation unit 51 refers to the accounting database 30 and extracts accounting data in which a plurality of cases of spending burden act data of the same affiliation and the same business partner exist. The output unit 52 outputs the accounting data as a candidate for audit when the settlement conditions are different from the case of single data when the amounts are added up. For example, when the designated area 75 is designated on the extraction target designation screen 60, the evaluation unit 51 identifies the approver for the amount range of the approval from the approval standard master 35. Then, the evaluation unit 51 searches the accounting database 30 for accounting data groups in which the approver changes and registrants in the accounting data group, as compared with the case of single data when the amounts of the same affiliation and the same business partner are added up. To do. The output unit 52 extracts and outputs the search result.

A specific example will be described. In the following, specific examples will be described only for the data items used for extracting each unnatural accounting content. That is, the expenditure burden act data 31 and the approval standard master 35 are not limited to the items described below, and may have other items.

FIG. 13 is a diagram showing an example of spending burden act data. In the example of FIG. 13, the expenditure burden act data 31 has each item of draft date, registrant, registration department, trader, and amount. The amount item is an area for storing the amount of the transaction.

In the example of FIG. 13, the data of the drafting date "2014/4/1", the registrant "Taro Yamada", the registration department "A affiliation", the trader "that trader", and the amount of money "100" are registered. There is. In addition, data on the drafting date "2014/4/3", the registrant "Taro Yamada", the registration department "A affiliation", the trader "Ai trader", and the amount of money "500" are registered. In addition, data on the drafting date "2014/4/4", the registrant "Taro Yamada", the registration department "A affiliation", the trader "Ai trader", and the amount of money "500" are registered. In addition, data on the drafting date "2014/4/6", the registrant "Suzuki Shiro", the registration department "A affiliation", the trader "Ai trader", and the amount of money "200" are registered. In addition, data on the drafting date "2014/4/10", the registrant "Suzuki Shiro", the registration department "A affiliation", the trader "Ai trader", and the amount of money "200" are registered. In addition, data on the drafting date "2014/4/11", the registrant "Suzuki Shiro", the registration department "B affiliation", the trader "Ai trader", and the amount of money "200" are registered. In addition, data on the drafting date "2014/4/11", the registrant "Goro Takenaka", the registration department "B affiliation", the trader "Ai trader", and the amount of money "5000" are registered. In addition, data on the drafting date "2014/5/1", the registrant "Goro Takenaka", the registration department "B affiliation", the trader "Ai trader", and the amount of money "6000" are registered.

FIG. 14 is a diagram showing an example of a decision standard master. In the example of FIG. 14, the approval standard master 35 has each item of the lower limit amount, the upper limit amount, and the approval classification. The item of the minimum amount is an area for storing the minimum amount for which the approver of the approval category makes a decision. The item of the maximum amount is an area for storing the maximum amount for which the approver of the approval category makes a decision. The item of the approval category is an area for storing the authorizer of the approval category.

In the example of FIG. 14, the data of the lower limit amount "0", the upper limit amount "999", and the decision criteria of the decision category "chief decision" are registered. In addition, data on the lower limit amount "1000", the upper limit amount "9999", and the decision criteria of the decision category "section chief approval" are registered. In addition, data on the lower limit amount "10000", the upper limit amount "99999", and the approval criteria of the approval category "department manager approval" are registered.

For example, it is assumed that the designated area 75 is designated on the extraction target designation screen 60. In this case, the amount of each of the three transactions of "Taro Yamada" with "Taro Yamada" is within the range of the chief's approval, but the total amount is within the range of the section chief's approval, which meets the conditions. In this case, the data indicated by reference numeral 106 is output as an unnatural accounting content. In addition, the two transactions of "Goro Takenaka" with "that trader" are within the scope of the section chief's approval, but the total amount is within the scope of the section chief's approval, which meets the conditions. In this case, the data indicated by reference numeral 107 is output as an unnatural accounting content.

Further, for example, the accounting database 30 of the storage unit 21 stores accounting data for the execution inquiry amount and accounting data for the expenditure burden act amount corresponding to the execution inquiry amount. The evaluation unit 51 refers to the accounting database 30 and evaluates the degree of approximation between the amount of execution inquiries and the amount of expenditure burden acts corresponding to the amount of execution inquiries. The output unit 52 outputs information about the accounting data group or a registrant of the accounting data group according to the evaluation result. For example, when the designated area 76 is designated on the extraction target designation screen 60, the evaluation unit 51 performs the following processing. That is, the evaluation unit 51 refers to the expenditure burden act data 31 and the execution inquiry data 32, and obtains the ratio of the difference between the execution inquiry amount and the expenditure burden act amount corresponding to the execution inquiry amount for each contract. .. Then, the evaluation unit 51 searches for an accounting data group in which the ratio of the difference in the amounts is equal to or less than the ratio input to the input area 76A, and a registrant of the accounting data group. The output unit 52 extracts and outputs the search result.

A specific example will be described. In the following, specific examples will be described only for the data items used for extracting each unnatural accounting content. That is, the expenditure burden act data 31 and the execution inquiry data 32 are not limited to the items described below, and may have other items.

FIG. 15 is a diagram showing an example of execution inquiry data. In the example of FIG. 15, the execution inquiry data 32 has each item of contract number, registered staff, registered department, trader, and amount of money. The contract number item is an area for storing the contract number that identifies the case for which the execution inquiry was made. The registered staff item is an area for storing the staff who registered the data. The registration department is an area in which the staff member who registered the data stores the department to which the data belongs when the data is registered. The item of the trader is an area for storing the trader who bears the expenditure. The amount item is an area for storing the amount of money when the execution inquiry is made.

In the example of FIG. 15, the data of the contract number "1", the registered staff member "Taro Yamada", the registration department "A affiliation", the trader "Ai trader", and the amount of money "10000" are registered. In addition, the data of the contract number "2", the registered staff "Taro Yamada", the registration department "A affiliation", the trader "Ai trader", and the amount of money "10000" are registered. In addition, the data of the contract number "3", the registered staff "Taro Yamada", the registration department "A affiliation", the trader "Ai trader", and the amount of money "10000" are registered. In addition, the data of the contract number "4", the registered staff "Taro Yamada", the registration department "A affiliation", the trader "Ai trader", and the amount of money "10000" are registered. In addition, the contract number "5", the registered staff "Shiro Suzuki", the registration department "B affiliation", the trader "Ai trader", and the execution inquiry data of the amount "10000" are registered. In addition, the contract number "6", the registered staff "Shiro Suzuki", the registration department "B affiliation", the trader "Ai trader", and the amount of money "10000" are registered. In addition, the contract number "7", the registered staff "Shiro Suzuki", the registration department "B affiliation", the trader "Ai trader", and the execution inquiry data of the amount "10000" are registered. In addition, the data of the contract number "8", the registered staff "Shiro Suzuki", the registration department "B affiliation", the trader "Ai trader", and the amount of money "10000" are registered.

FIG. 16 is a diagram showing an example of data on execution of expenditure burden act data. In the example of FIG. 16, the expenditure burden act data 31 has each item of contract number, registered staff, registered department, trader, and amount of money. The item of the contract number is an area for storing the contract number for identifying the case in which the expenditure burden line is made. The registered staff item is an area for storing the staff who registered the data. The registration department is an area in which the staff member who registered the data stores the department to which the data belongs when the data is registered. The item of the trader is an area for storing the trader who bears the expenditure. The amount item is an area for storing the amount of money when the expenditure burden line is made.

In the example of FIG. 16, the data of the expenditure burden line of the contract number “1”, the registered staff member “Taro Yamada”, the registration department “A affiliation”, the trader “Ai trader”, and the amount “9999” are registered. In addition, the data of the expenditure burden line of the contract number "2", the registered staff "Taro Yamada", the registration department "A affiliation", the trader "Ai trader", and the amount "9999" are registered. In addition, the data of the expenditure burden line of the contract number "3", the registered staff "Taro Yamada", the registration department "A affiliation", the trader "Ai trader", and the amount "9999" are registered. In addition, the data of the contract number "4", the registered staff "Taro Yamada", the registration department "A affiliation", the trader "Ai trader", and the amount of money "8000" are registered. In addition, the data of the expenditure burden line of the contract number "5", the registered staff "Shiro Suzuki", the registration department "B affiliation", the trader "Ai trader", and the amount "9999" are registered. In addition, the data of the contract number "6", the registered staff "Shiro Suzuki", the registration department "B affiliation", the trader "Ai trader", and the amount of money "8000" are registered. In addition, the data of the contract number "7", the registered staff "Shiro Suzuki", the registration department "B affiliation", the trader "Ai trader", and the amount of money "8000" are registered. In addition, the data of the expenditure burden line of the contract number "8", the registered staff "Shiro Suzuki", the registration department "B affiliation", the trader "Ai trader", and the amount of money "8000" are registered.

For example, on the extraction target designation screen 60, it is assumed that "A affiliation" is designated for the affiliation (department) 63, the designated area 76 is designated, and "1"% is designated for the input area 76A. In this case, the ratio of the difference in the amount of the expenditure burden line to the amount of the execution inquiry for the three contract numbers "1", "2", and "3" is 1% or less entered in the input area 76A. And meet the conditions. In this case, the data indicated by reference numeral 108 is output as an unnatural accounting content.

Further, for example, the accounting database 30 of the storage unit 21 stores accounting data including the budget balance. The evaluation unit 51 identifies accounting data whose dividend budget balance is equal to or less than a predetermined amount within a predetermined period at the end of the fiscal year, or a registrant of the accounting data. The output unit 52 outputs the registrant of the specified accounting data as a candidate for audit. For example, when the designated area 77 is designated on the extraction target designation screen 60, the evaluation unit 51 obtains the budget amount for each budget item from the expenditure budget master 36. In addition, the evaluation unit 51 is an accounting data group in which the budget balance is less than the amount of the ratio input to the input area 77A within a predetermined period at the end of the accounting period from the expenditure burden act data 31, the accounting data group. Search for registrants. In this embodiment, the predetermined period at the end of the accounting period is, for example, 3 / 1-3 / 31, but other periods may be used, and the period may be selectable from the screen. The output unit 52 extracts and outputs the search result.

A specific example will be described. In the following, specific examples will be described only for the data items used for extracting each unnatural accounting content. That is, the expenditure burden act data 31 and the expenditure budget master 36 are not limited to the items described below, and may have other items.

FIG. 17 is a diagram showing an example of spending burden act data. In the example of FIG. 17, the expenditure burden act data 31 has each item of drafting date, amount, budget item, dividend budget balance before renewal, and dividend budget balance after renewal. The draft date is an area where the expenditure burden line is registered (drafted) and the date is stored. The amount item is an area for storing the amount of the expenditure burden line. The item of the budget item is an area for storing the budget item assigned to the budget of the expenditure-bearing bank. The item of the pre-renewal dividend budget balance is an area for storing the balance of the budget before spending the amount of the expenditure-bearing bank. The item of the renewed dividend budget balance is an area for storing the balance of the budget after spending the amount of the expenditure-bearing bank.

In the example of FIG. 17, the data of the expenditure burden line of the draft date "2014/3/1", the amount "10000", the budget item "A", the pre-renewal dividend budget balance "10000", and the post-renewal dividend budget balance "0". Is registered. In addition, the data of the expenditure burden line of the draft date "2014/3/10", the amount "8000", the budget item "B", the dividend budget balance before renewal "10000", and the dividend budget balance after renewal "2000" are registered. There is. In addition, the data of the expenditure burden line of the draft date "2014/3/10", the amount "1000", the budget item "C", the dividend budget balance before renewal "1000", and the dividend budget balance after renewal "0" is registered. There is. In addition, the data of the expenditure burden line of the draft date "2014/3/20", the amount "1000", the budget item "D", the dividend budget balance before renewal "1500", and the dividend budget balance after renewal "500" are registered. There is. In addition, the data of the expenditure burden line of the draft date "2014/3/20", the amount "100", the budget item "E", the dividend budget balance before renewal "100", and the dividend budget balance after renewal "0" is registered. There is.

FIG. 18 is a diagram showing an example of an expenditure budget master. In the example of FIG. 18, the expenditure budget master 36 has each item of budget item and expected dividend amount. The budget item is an area for storing expenditure budget items. The item of expected dividend amount is an area for storing the budget amount for each budget item.

In the example of FIG. 18, the expenditure budget data of the expected dividend amount “10000” is registered for each of the budget items “A” to “E”.

For example, it is assumed that the designated area 77 is designated on the extraction target designation screen 60, and "1"% is designated in the input area 77A. In this case, the data indicated by reference numeral 109 shows that the remaining dividend budget is less than 1% of the budget amount on March 1 to 3/31, which meets the conditions. In this case, the data indicated by reference numeral 109 is output as an unnatural accounting content.

Further, for example, the accounting database 30 of the storage unit 21 stores accounting data including expenditure orders and account information. The evaluation unit 51 modifies the account information from the time the expenditure order is issued until the payment is executed, and identifies the accounting data or the registrant of the accounting data. The output unit 52 outputs the specified accounting data or the registrant of the accounting data as a candidate for audit. For example, when the designated area 78 is designated on the extraction target designation screen 60, the evaluation unit 51 corrects the account information from the expenditure order data 34 until the payment is executed after the expenditure order is once issued. The accounting data group and the registrant of the accounting data group are searched. The output unit 52 extracts and outputs the search result.

A specific example will be described. In the following, specific examples will be described only for the data items used for extracting each unnatural accounting content. That is, the expenditure order data 34 is not limited to the items described below, and may have other items.

FIG. 19 is a diagram showing an example of expenditure instruction data. In the example of FIG. 19, the expenditure order data 34 has each item of the draft date, the amount, the account holder at the time of the expenditure order, and the account holder at the time of the expenditure. The draft date is an area for storing the date when the expenditure order was registered (drafted). The amount item is an area that stores the amount of money for which expenditure was ordered. The item of the account holder at the time of the expenditure order is an area for storing the account holder of the account of the expenditure destination when the expenditure order is registered. The item of the account holder at the time of expenditure is an area for storing the account holder of the account to which the expenditure is made. If there is no change in the spending destination, the item of the account holder at the time of spending will be unregistered.

In the example of FIG. 19, the data of the expenditure order of the draft date "2014/3/1", the amount "10000", the account holder "Yamada Taro" at the time of the expenditure order, and the expenditure order "Suzuki Shiro" at the time of the expenditure order are registered. There is. In addition, the draft date "2014/3/10", the amount "8000", and the expenditure order data of the account holder "Yamada Taro" at the time of the expenditure order are registered. In addition, the draft date "2014/3/10", the amount "1000", and the expenditure order data of the account holder "Yamada Taro" at the time of the expenditure order are registered. In addition, the data of the expenditure order of the draft date "2014/3/20", the amount "1000", the account holder "Yamada Taro" at the time of the expenditure order, and the account holder "Takenaka Gorou" at the time of the expenditure order are registered. In addition, the draft date "2014/3/20", the amount "100", and the expenditure order data of the account holder "Yamada Taro" at the time of the expenditure order are registered.

For example, it is assumed that the designated area 78 is designated on the extraction target designation screen 60. In this case, the data indicated by the reference numeral 110 has the account information corrected from the time the expenditure order is issued until the payment is executed, and meets the conditions. In this case, the data indicated by reference numeral 110 is output as an unnatural accounting content.

Further, for example, the accounting database 30 of the storage unit 21 stores accounting data including the amount information of the expenditure burden act. The evaluation unit 51 identifies the accounting data or the registrant of the accounting data whose change amount of the amount information of the expenditure burden act is equal to or more than a predetermined change rate. The output unit 52 outputs the specified accounting data or the registrant of the accounting data as a candidate for audit. For example, when the designated area 79 is designated on the extraction target designation screen 60, the evaluation unit 51 traces the history of changes in the amount of the spending burden act from the spending burden act data 31, and the changed amount is input to the designated area 79A. The accounting data group of the amount or more and the registrant of the accounting data group are searched. The output unit 52 extracts and outputs the search result.

A specific example will be described. In the following, specific examples will be described only for the data items used for extracting each unnatural accounting content. That is, the expenditure burden act data 31 is not limited to the items described below, and may have other items.

FIG. 20 is a diagram showing an example of spending burden act data. In the example of FIG. 20, the expenditure burden act data 31 has each item of drafting date, expenditure burden act, change branch plate, and amount. The draft date item is an area for storing the date when the data is registered. The item of spending burden act is an area for storing a number as information for identifying each spending burden act. The item of the modified branch version is an area for storing a serial number indicating the number of times the amount of the expenditure burden act has been changed. The amount item is an area for storing the amount of the expenditure burden act.

In the example of FIG. 20, data of the drafting date “2014/3/1”, the spending burden act “100”, the modified branch version “1”, and the amount of money “10000” are registered. In addition, data on the drafting date "2014/3/10", the spending burden act "100", the modified branch version "2", and the amount "18000" are registered. In addition, data of the drafting date "2014/3/10", the spending burden act "101", the modified branch version "1", and the amount of money "10000" are registered. In addition, data on the drafting date "2014/3/20", the spending burden act "101", the modified branch version "2", and the amount "11000" are registered.

For example, it is assumed that the designated area 79 is designated on the extraction target designation screen 60, and "50"% is designated in the input area 79A. In this case, the amount of the expenditure burden act "100" is changed from 10,000 yen to 18,000 yen, which is more than the specified ratio, and meets the conditions. In this case, the data indicated by reference numeral 111 is output as an unnatural accounting content.

Further, for example, the accounting database 30 of the storage unit 21 stores accounting data including the expenditure budget of the carry-forward amount or the unused amount. The evaluation unit 51 has accounting data in which the ratio of the expenditure budget of the carry-forward amount or the unused amount is higher than the first predetermined rate or the ratio of the expenditure budget of the unused amount is lower than the second predetermined rate, or the accounting data. Identify the registrant. The output unit 52 outputs the specified accounting data or the registrant of the accounting data as a candidate for audit. For example, when the designated area 80 is designated on the extraction target designation screen 60, the evaluation unit 51 performs the following processing. That is, the evaluation unit 51 searches the accounting database 30 for expenditure budget items of accounting data in which the ratio of the carry-forward amount or the unused amount to the expenditure budget is higher than the ratio input in the input area 80A, or the registrant of the accounting data. .. The output unit 52 extracts and outputs the search result. Further, for example, when the designated area 81 is designated on the extraction target designation screen 60, the evaluation unit 51 performs the following processing. That is, the evaluation unit 51 searches the accounting database 30 for expenditure budget items of accounting data in which the ratio of the unused amount to the expenditure budget is lower than the ratio input in the input area 81A, or the registrant of the accounting data. The output unit 52 extracts and outputs the search result.

A specific example will be described. In the following, specific examples will be described only for the data items used for extracting each unnatural accounting content. That is, the expenditure budget master 36 is not limited to the items described below, and may have other items.

FIG. 21 is a diagram showing an example of an expenditure budget master. In the example of FIG. 21, the expenditure budget master 36 has each item of the expenditure budget item, the budget amount, the carry-forward amount, and the unnecessary amount. Expenditure budget items are areas for storing expenditure budget items. The budget amount item is an area for storing the budget amount of the expenditure budget item. The item of carry-forward amount is an area for storing the carry-forward amount from the previous year in the budget amount of the expenditure budget item. The item of unnecessary amount is an area for storing an unnecessary amount in the budget amount of the expenditure budget item.

In the example of FIG. 21, the expenditure budget data of the expenditure budget item “A”, the budget amount “1000”, the carry-forward amount “600”, and the unnecessary amount “0” are registered. In addition, the expenditure budget data of the expenditure budget item "B", the budget amount "1000", the carry-forward amount "0", and the unnecessary amount "600" are registered. In addition, expenditure budget data of expenditure budget subject "C", budget amount "1000", carry-forward amount "300", and unnecessary amount "300" are registered. In addition, the expenditure budget data of the expenditure budget item "D", the budget amount "1000", the carry-forward amount "100", and the unnecessary amount "100" are registered.

For example, it is assumed that the designated area 80 is designated on the extraction target designation screen 60, and "50"% is designated in the input area 80A. In this case, the expenditure budget item "A" is equal to or more than the designated ratio of the carry-forward amount "600" out of the budget amount "1000", and meets the conditions. In addition, the expenditure budget item "B" is equal to or more than the designated ratio of the unused amount "600" out of the budget amount "1000", and meets the conditions. In this case, the data indicated by reference numeral 112 is output as an unnatural accounting content. Further, it is assumed that the designated area 81 is designated on the extraction target designation screen 60, and "20"% is designated in the input area 81A. In this case, the expenditure budget item "D" is an unnecessary amount "100" out of the budget amount "1000", which is lower than the designated ratio and meets the conditions. In this case, the data indicated by reference numeral 113 is output as an unnatural accounting content.

Further, for example, the accounting database 30 of the storage unit 21 stores accounting data including a budget amount and an income amount. The evaluation unit 51 identifies accounting data whose revenue budget is such that the difference between the budget amount and the income earned amount is larger than a predetermined amount, or a registrant of the accounting data. The output unit 52 outputs the specified accounting data or the registrant of the accounting data as a candidate for audit. For example, when the designated area 82 is designated on the extraction target designation screen 60, the evaluation unit 51 receives from the revenue budget master 37 that the difference between the budget amount and the revenue amount is larger than the ratio input to the input area 82A. Search for a subject. The output unit 52 extracts and outputs the search result.

A specific example will be described. In the following, specific examples will be described only for the data items used for extracting each unnatural accounting content. That is, the revenue budget master 37 is not limited to the items described below, and may have other items.

FIG. 22 is a diagram showing an example of the revenue budget master. In the example of FIG. 22, the revenue budget master 37 has each item of the revenue budget item, the budget amount, and the revenue completed amount. Revenue budget items are areas for storing revenue budget items. The budget amount item is an area for storing the budget amount of the revenue budget item. The Revenue Amount item is an area for storing the amount of revenue already paid.

In the example of FIG. 22, the revenue budget data of the revenue budget item “A”, the budget amount “1000”, and the revenue completed amount “100” are registered. In addition, the revenue budget data of the revenue budget subject "B", the budget amount "1000", and the revenue completed amount "150" are registered. In addition, the revenue budget data of the revenue budget subject "C", the budget amount "1000", and the revenue completed amount "900" are registered. In addition, the revenue budget data of the revenue budget subject "D", the budget amount "1000", and the revenue completed amount "1000" are registered.

For example, it is assumed that the designated area 82 is designated on the extraction target designation screen 60, and "20"% is designated in the input area 82A. In this case, the revenue budget item "A" is the amount of the budget amount "1000", the difference between the revenue amount "100" and the budget amount and the income amount is equal to or more than the specified ratio. Match. In addition, the revenue budget item "B" is the amount of the budget amount "1000", the difference between the revenue amount "150" and the budget amount and the income amount is equal to or more than the specified ratio, which meets the conditions. To do. In this case, the data indicated by reference numeral 114 is output as an unnatural accounting content.

The output unit 52 extracts and outputs the evaluation result by the evaluation unit 51 and the data corresponding to the unnatural accounting content. For example, the output unit 52 causes the terminal device instructed to extract the unnatural accounting content data to display the extracted unnatural accounting content data.

FIG. 23 is a diagram showing an example of an output result of unnatural accounting content data. In the example of FIG. 23, the output result of the unnatural accounting content data includes affiliation, creditor, drafter, subject, warning message, slip type, slip number, drafting date, payment date, slip number, and amount. Has each item. Extracted data of the corresponding item is stored in each item of affiliation, creditor, drafter, subject, slip type, slip number, drafting date, payment date, slip number, and amount. In the warning message item, a message about what kind of unnatural accounting content the extracted record data corresponds to is stored.

In the example of FIG. 23, it is shown that the first record is the data ordered from the same staff to the same trader before and after the transfer of staff.

[Processing flow]
Next, the flow of audit target identification support in which the audit support device 10 outputs unnatural accounting contents will be described. 24 and 25 are flowcharts showing an example of the procedure of the audit target identification support process. This audit target identification support process is executed at a predetermined timing, for example, when a condition is specified on the extraction target designation screen 60 and the output button 65 is selected.

As shown in FIG. 24, the evaluation unit 51 specifies on the extraction target designation screen 60 the extraction of data in which the transaction record exceeds a certain number of times (amount) in the same affiliation and the same trader during a certain period such as a year. It is determined whether or not the designated area 70 is designated (S10). When the designated area 70 is designated (S10 affirmative), the evaluation unit 51 selects an accounting data group in which the registrant of accounting data or the registration department of accounting data and the business partner match from the accounting database 30 of the storage unit 21. Ask. Then, the evaluation unit 51 searches for the number of times input to the input area 70A, the accounting data group equal to or greater than the amount input to the input area 70B, and the registrant or registration department of the accounting data group (S11). Then, the process proceeds to S12, which will be described later. On the other hand, when the designated area 70 is not designated (S10 is denied), the process proceeds to S12, which will be described later.

Next, the evaluation unit 51 determines whether or not the designated area 71 for designating the extraction of the data ordered from the same staff to the same contractor is designated before and after the transfer of the staff on the extraction target designation screen 60 ( S12). When the designated area 71 is designated (S12 affirmative), the evaluation unit 51 identifies the staff member who has been transferred from the attendance database 40 and the department before the transfer of the staff member. Then, the evaluation unit 51 trades with the same business partner before and after the transfer of the staff specified from the accounting database 30, the number of times the data is input to the input area 71A after the transfer, and the amount of money input to the input area 71B or more. The data group and the registrant of the accounting data group are searched (S13). Then, the process proceeds to S14, which will be described later. On the other hand, when the designated area 71 is not designated (S12 is denied), the process proceeds to S14, which will be described later.

Next, on the extraction target designation screen 60, the evaluation unit 51 designates a designated area 72 that specifies the extraction of data that is performed during a time zone that is difficult to see, such as a holiday work day or a nighttime zone. It is determined whether or not it is (S14). When the designated area 72 is designated (S14 affirmative), the evaluation unit 51 specifies the working hours of each employee from the attendance form data 42 of the storage unit 21. Then, the evaluation unit 51 is from the accounting database 30. The accounting data group registered above the threshold value in the overtime hours or holiday hours other than the working hours of the staff, and the registrants of the accounting data group are searched (S15). Then, the process proceeds to S16, which will be described later. On the other hand, when the designated area 72 is not designated (S14 negation), the process proceeds to S16, which will be described later.

Next, the evaluation unit 51 determines whether or not the designated area 73 for designating the extraction of the data registered by the same staff member for the execution inquiry, contract, and expenditure order is designated on the extraction target designation screen 60 (S16). .. When the designated area 73 is designated (S16 affirmative), the evaluation unit 51 registers the accounting data group and the accounting data group in which the execution inquiry, the contract, and the expenditure order are made by the same staff member from the accounting database 30 of the storage unit 21. Search for a person or a registered department (S17). Then, the process proceeds to S18, which will be described later. On the other hand, when the designated area 73 is not designated (S16 is denied), the process proceeds to S18, which will be described later.

Next, the evaluation unit 51 determines on the extraction target designation screen 60 whether or not the designated area 74 for designating the extraction of the data in which the staff's system operation is being performed is designated during the staff's business trip period ( S18). When the designated area 74 is designated (S18 affirmative), the evaluation unit 51 identifies the business trip time zone of each employee from the business trip information 43. Then, the evaluation unit 51 is from the accounting database 30. The accounting data group registered during the business trip time of the staff and the registrant of the accounting data group are searched (S19). Then, the process proceeds to S20, which will be described later. On the other hand, when the designated area 74 is not designated (S18 is denied), the process proceeds to S20, which will be described later.

Next, as shown in FIG. 25, on the extraction target designation screen 60, the evaluation unit 51 has a designated area 75 that specifies the extraction of data whose approval criteria change as a single transaction when the transaction results of a plurality of times are added up. It is determined whether or not it is specified (S20). When the designated area 75 is designated (S20 affirmative), the evaluation unit 51 identifies the approver for the amount range of the approval from the approval standard master 35. Then, the evaluation unit 51 searches the accounting database 30 for accounting data groups in which the approver changes and registrants in the accounting data group, as compared with the case of single data when the amounts of the same affiliation and the same business partner are added up. (S21). Then, the process proceeds to S22, which will be described later. On the other hand, when the designated area 75 is not designated (S20 is denied), the process proceeds to S22, which will be described later.

Next, the evaluation unit 51 determines whether or not the designated area 76 for designating the extraction of transaction data with a small difference between the execution inquiry amount and the expenditure burden act amount is designated on the extraction target designation screen 60 (S22). .. When the designated area 76 is designated (S22 affirmative), the evaluation unit 51 performs the following processing. That is, the evaluation unit 51 refers to the expenditure burden act data 31 and the execution inquiry data 32, and inputs the ratio of the execution inquiry amount and the expenditure burden act amount corresponding to the execution inquiry amount for each contract in the input area. The accounting data group of the ratio or more entered in 76A and the registrant of the accounting data group are searched (S23). Then, the process proceeds to S24, which will be described later. On the other hand, when the designated area 76 is not designated (S22 is denied), the process proceeds to S24, which will be described later.

Next, the evaluation unit 51 determines whether or not the designated area 77 for designating the extraction of the data for which the dividend budget balance is close to 0 yen is designated on the extraction target designation screen 60 ( S24). When the designated area 77 is designated (S24 affirmative), the evaluation unit 51 obtains the budget amount for each budget item from the expenditure budget master 36. In addition, the evaluation unit 51 registers an accounting data group in which the budget balance is less than the amount input to the input area 77A within a predetermined period at the end of the fiscal year from the expenditure burden act data 31, and the accounting data group. Search for a person (S25). Then, the process proceeds to S26, which will be described later. On the other hand, when the designated area 77 is not designated (S24 negation), the process proceeds to S26, which will be described later.

Next, the evaluation unit 51 determines whether or not the designated area 78 for designating the extraction of the data whose account information has been modified from the expenditure order to the time of actual payment is designated on the extraction target designation screen 60 (S26). ). When the designated area 78 is designated (S26 affirmative), the evaluation unit 51 corrects the account information from the expenditure order data 34 before the payment is executed after the expenditure order is issued, and the accounting data group. The registrant of the accounting data group is searched (S27). Then, the process proceeds to S28, which will be described later. On the other hand, when the designated area 78 is not designated (S26 is denied), the process proceeds to S28, which will be described later.

Next, the evaluation unit 51 determines whether or not the designated area 79 for designating the extraction of the data of the matter in which the ratio of the change amount of the expenditure burden act exceeds a certain rate is designated on the extraction target designation screen 60 ( S28). When the designated area 79 is designated (S28 affirmative), the evaluation unit 51 traces the history of changes in the amount of the expenditure burden act from the expenditure burden act data 31, and accounts for the changed amount equal to or more than the amount input in the designated area 79A. The data group and the registrant of the accounting data group are searched (S29). Then, the process proceeds to S30 described later. On the other hand, when the designated area 79 is not designated (S28 is denied), the process proceeds to S30 described later.

Next, the evaluation unit 51 determines whether or not the designated area 80 for designating the extraction of the data of the expenditure budget item having a large ratio of the carry-forward amount / unused amount is designated on the extraction target designation screen 60 (S30). When the designated area 80 is designated (S30 affirmative), the evaluation unit 51 determines the expenditure budget item of the accounting data in which the ratio of the carry-forward amount or the unused amount to the expenditure budget is higher than the ratio input in the input area 80A, or the accounting. Search for the registrant of the data (S31). Then, the process proceeds to S32, which will be described later. On the other hand, when the designated area 80 is not designated (S30 is denied), the process proceeds to S32, which will be described later.

Next, the evaluation unit 51 determines whether or not the designated area 81 for designating the extraction of the data of the expenditure budget item having a low ratio of the unused amount is designated on the extraction target designation screen 60 (S32). When the designated area 81 is designated (S32 affirmative), the evaluation unit 51 registers the expenditure budget item of the accounting data whose ratio of the unused amount to the expenditure budget is lower than the ratio input in the input area 81A, or the registration of the accounting data. Search for a person (S33). Then, the process proceeds to S34, which will be described later. On the other hand, when the designated area 81 is not designated (S32 negation), the process proceeds to S34, which will be described later.

Next, the evaluation unit 51 determines whether or not the designated area 82 for designating the extraction of the revenue budget data having a large difference between the budget amount and the revenue paid amount is designated on the extraction target designation screen 60 (S34). When the designated area 82 is designated (S34 affirmative), the evaluation unit 51 searches the revenue budget master 37 for a revenue subject in which the difference between the budget amount and the revenue amount is larger than the ratio input in the input area 82A. (S35). Then, the process proceeds to S36, which will be described later. On the other hand, when the designated area 82 is not designated (S34 negation), the process proceeds to S36 described later.

The output unit 52 outputs the data extracted by the evaluation unit 51 to the terminal device and displays it (S36), and ends the process.

[effect]
As described above, the audit support device 10 according to the present embodiment stores a plurality of accounting data including customer information. The audit support device 10 evaluates the degree of matching of supplier information in the accounting data group common to the registrant of accounting data or the registration department of accounting data. The audit support device 10 outputs information about the accounting data group or the registrant or the registration department of the accounting data group according to the evaluation result. As a result, the audit support device 10 can output data of unnatural accounting contents suspected of being adhered to the contractor, so that the efficiency of the audit work of improper accounting can be improved.

In addition, the audit support device 10 according to the present embodiment stores a plurality of accounting data including business partner information and a transfer history of staff. The audit support device 10 evaluates the degree of matching of the business partner information between the accounting data corresponding to the department before the transfer of the specific staff and the accounting data corresponding to the department after the transfer of the specific staff. The audit support device 10 outputs information on the accounting data group or information on a specific staff member according to the evaluation result. As a result, the audit support device 10 can output data of unnatural accounting contents suspected of being adhered to the contractor, so that the efficiency of the audit work of improper accounting can be improved.

Further, the audit support device 10 according to the present embodiment stores a plurality of accounting data and registration timings of the plurality of accounting data. The audit support device 10 specifies accounting data whose registration timing is overtime hours or holiday hours. The audit support device 10 outputs information on the specified accounting data or information on the registrant of the specified accounting data. As a result, the audit support device 10 can output data of unnatural accounting contents that are suspected of being fraudulent, so that the efficiency of the audit work of improper accounting can be improved.

Further, the audit support device 10 according to the present embodiment stores a plurality of types of accounting data according to the stage for one transaction. The audit support device 10 identifies a common accounting data group for each registrant of a plurality of types of accounting data corresponding to one transaction. The audit support device 10 outputs information on the specified accounting data group or information on the registrant of the specified accounting data group. As a result, the audit support device 10 can output data of unnatural accounting contents that are suspected of being fraudulent, so that the efficiency of the audit work of improper accounting can be improved.

Further, the audit support device 10 according to the present embodiment stores a plurality of accounting data, registration timings of the plurality of accounting data, and business trip information of the staff. The audit support device 10 specifies the accounting data whose registration timing of the accounting data is the business trip time zone of the registrant of the accounting data. The audit support device 10 outputs information on the specified accounting data or information on the registrant of the specified accounting data. As a result, the audit support device 10 can output data of unnatural accounting contents suspected of being an employee's empty business trip or spoofing by another employee, thereby improving the efficiency of the audit work of improper accounting. Can be done.

Although the embodiments relating to the disclosed device have been described so far, the disclosed technique may be implemented in various different forms other than the above-described embodiments. Therefore, other examples included in the present invention will be described below.

For example, in the first embodiment, the accounting database 30 contains the expenditure burden act data 31, the execution inquiry data 32, the conclusion contract data 33, the expenditure order data 34, the approval standard master 35, the expenditure budget master 36, and the revenue budget master 37. The case of memorizing has been described, but the present invention is not limited to this. Further, in the first embodiment, the case where the attendance database 40 stores the staff data 41, the attendance form data 42, and the business trip information 43 has been described, but the present invention is not limited to this. Any data structure may be used as long as the data used for extracting the above-mentioned improper accounting data is stored.

Further, the threshold value used for extracting each unnatural accounting content may be set as a ratio, may be set as a value such as an amount of money or the number of times, or may be a combination thereof. Further, the threshold value used for extracting each unnatural accounting content may be set by the user from a screen or the like, may be stored in advance as a fixed value, or may be set automatically. For example, the audit support device 10 analyzes unnatural accounting content data in advance and automatically sets a threshold value capable of extracting unnatural accounting content data by a predetermined ratio (for example, 80%) or more. You may.

Further, each component of each of the illustrated devices is a functional concept, and does not necessarily have to be physically configured as shown in the figure. That is, the specific state of distribution / integration of each device is not limited to the one shown in the figure, and all or part of it is functionally or physically distributed / physically in arbitrary units according to various loads and usage conditions. Can be integrated and configured. For example, the reception unit 50, the evaluation unit 51, and the output unit 52 of the control unit 22 of the audit support device 10 may be integrated as appropriate. Further, the processing of each processing unit may be appropriately separated into the processing of a plurality of processing units. Further, each processing function performed by each processing unit may be realized by a CPU and a program analyzed and executed by the CPU, or may be realized as hardware by wired logic. ..

[Audit Target Identification Support Program]
Further, the various processes described in the above-described embodiment can also be realized by executing a program prepared in advance on a computer system such as a personal computer or a workstation. Therefore, an example of a computer system that executes a program having the same function as that of the above embodiment will be described below. FIG. 26 is a diagram showing a computer that executes an audit target identification support program.

As shown in FIG. 26, the computer 300 includes a CPU (Central Processing Unit) 310, an HDD (Hard Disk Drive) 320, and a RAM (Random Access Memory) 340. Each of these 300 to 340 parts is connected via the bus 400.

The audit target identification support program 320a, which has the same functions as the reception unit 50, the evaluation unit 51, and the output unit 52, is stored in the HDD 320 in advance. The audit target identification support program 320a may be separated as appropriate.

Further, the HDD 320 stores various information. For example, the HDD 320 stores various data used for the OS and production planning.

Then, the CPU 310 reads the audit target identification support program 320a from the HDD 320 and executes it to execute the same operation as each processing unit of the embodiment. That is, the audit target identification support program 320a executes the same operations as the reception unit 50, the evaluation unit 51, and the output unit 52.

The above-mentioned audit target identification support program 320a does not necessarily have to be stored in the HDD 320 from the beginning.

For example, the program is stored in a "portable physical medium" such as a flexible disk (FD), a CD-ROM, a DVD disk, a magneto-optical disk, or an IC card inserted into the computer 300. Then, the computer 300 may read the program from these and execute the program.

Further, the program is stored in an "other computer (or server)" connected to the computer 300 via a public line, the Internet, a LAN, a WAN, or the like. Then, the computer 300 may read the program from these and execute the program.

The following additional notes will be further disclosed with respect to the embodiments including the above embodiments.

(Appendix 1) To the computer
Refer to the storage unit that stores multiple accounting data including business partner information.
Evaluate the degree of matching of business partner information within the common accounting data group by the registrant of accounting data or the registration department of accounting data.
An audit target identification support program characterized by executing a process of outputting information about the accounting data group or a registrant or a registered department of the accounting data group according to an evaluation result.

(Appendix 2) To the computer
Refer to the first storage unit that stores a plurality of accounting data including business partner information and the second storage unit that stores the transfer history of staff.
Evaluate the degree of matching of business partner information between the accounting data corresponding to the department before the transfer of a specific employee and the accounting data corresponding to the department after the transfer of the specific employee.
An audit target identification support program characterized by executing a process of outputting information on the accounting data group or information on the specific staff according to the evaluation result.

(Appendix 3) To the computer
Refer to the storage unit that stores a plurality of accounting data and the registration timing of each of the plurality of accounting data.
Identify accounting data whose registration timing is overtime or holiday hours,
An audit target identification support program characterized by executing a process of outputting information related to the specified accounting data or information of a registrant of the specified accounting data.

(Appendix 4) To the computer
Refer to the storage unit that stores multiple types of accounting data according to the stage for one transaction.
Identify the accounting data group common to each registrant of multiple types of accounting data corresponding to one transaction,
An audit target identification support program characterized by executing a process of outputting information on the specified accounting data group or information on a registrant of the specified accounting data group.

(Appendix 5) To the computer
Refer to the first storage unit that stores a plurality of accounting data and the registration timing of each of the plurality of accounting data, and the second storage unit that stores the business trip information of the staff.
Identify the accounting data whose registration timing of the accounting data is the business trip time zone of the registrant of the accounting data.
An audit target identification support program characterized by executing a process of outputting information related to the specified accounting data or information of a registrant of the specified accounting data.

(Appendix 6) The computer
Refer to the storage unit that stores multiple accounting data including business partner information.
Evaluate the degree of matching of business partner information within the common accounting data group by the registrant of accounting data or the registration department of accounting data.
An audit target identification support method characterized by executing a process of outputting information about the accounting data group or a registrant or a registered department of the accounting data group according to an evaluation result.

(Appendix 7) The computer
Refer to the first storage unit that stores a plurality of accounting data including business partner information and the second storage unit that stores the transfer history of staff.
Evaluate the degree of matching of business partner information between the accounting data corresponding to the department before the transfer of a specific employee and the accounting data corresponding to the department after the transfer of the specific employee.
An audit target identification support method characterized by executing a process of outputting information on the accounting data group or information on the specific staff according to the evaluation result.

(Appendix 8) The computer
Refer to the storage unit that stores a plurality of accounting data and the registration timing of each of the plurality of accounting data.
Identify accounting data whose registration timing is overtime or holiday hours,
An audit target identification support method characterized by executing a process of outputting information related to the specified accounting data or information of a registrant of the specified accounting data.

(Appendix 9) The computer
Refer to the storage unit that stores multiple types of accounting data according to the stage for one transaction.
Identify the accounting data group common to each registrant of multiple types of accounting data corresponding to one transaction,
An audit target identification support method characterized by executing a process of outputting information on the specified accounting data group or information on a registrant of the specified accounting data group.

(Appendix 10) The computer
Refer to the first storage unit that stores a plurality of accounting data and the registration timing of each of the plurality of accounting data, and the second storage unit that stores the business trip information of the staff.
Identify the accounting data whose registration timing of the accounting data is the business trip time zone of the registrant of the accounting data.
An audit target identification support method characterized by executing a process of outputting information related to the specified accounting data or information of a registrant of the specified accounting data.

(Appendix 11) A storage unit that stores multiple accounting data including business partner information,
With reference to the storage unit, an evaluation unit that evaluates the degree of matching of business partner information within a common accounting data group by the registrant of accounting data or the registration department of accounting data, and the evaluation unit.
An output unit that outputs information about the accounting data group or a registrant or a registration department of the accounting data group according to the evaluation result by the evaluation unit.
An audit support device characterized by having.

(Appendix 12) A first storage unit that stores a plurality of accounting data including business partner information, and
A second storage unit that stores the transfer history of staff,
With reference to the first storage unit and the second storage unit, the accounting data corresponding to the department before the transfer of the specific staff and the accounting data corresponding to the department after the transfer of the specific staff Evaluation department that evaluates the degree of matching of supplier information between
An output unit that outputs information about the accounting data group or information of the specific staff according to the evaluation result by the evaluation unit.
An audit support device characterized by having.

(Appendix 13) A storage unit that stores a plurality of accounting data and registration timings of the plurality of accounting data, and a storage unit.
With reference to the storage unit, an evaluation unit that identifies accounting data whose registration timing is overtime hours or holiday hours, and
An output unit that outputs information related to the accounting data specified by the evaluation unit or information of a registrant of the specified accounting data, and an output unit.
An audit support device characterized by having.

(Appendix 14) A storage unit that stores multiple types of accounting data according to the stage for one transaction,
An evaluation unit that refers to the storage unit and identifies a common accounting data group for each registrant of a plurality of types of accounting data corresponding to one transaction.
An output unit that outputs information about the accounting data group specified by the evaluation unit or information of a registrant of the specified accounting data group.
An audit support device characterized by having.

(Appendix 15) A first storage unit that stores a plurality of accounting data and registration timings of the plurality of accounting data, and
A second memory unit that stores staff's business trip information,
With reference to the first storage unit and the second storage unit, an evaluation unit that identifies accounting data in which the registration timing of accounting data is the business trip time zone of the registrant of the accounting data.
An output unit that outputs information related to the accounting data specified by the evaluation unit or information of a registrant of the specified accounting data, and an output unit.
An audit support device characterized by having.

10 Audit support device 21 Storage unit 22 Control unit 30 Accounting database 31 Expenditure burden act data 32 Execution inquiry data 33 Conclusion contract data 34 Expenditure order data 35 Approval standard master 36 Year-end budget master 37 Year-end budget master 40 Attendance database 41 Staff data 42 Attendance Form data 43 Business trip information 50 Reception section 51 Evaluation section 52 Output section 60 Extraction target specification screen

Claims (3)

On the computer
Refer to the storage unit that stores multiple accounting data including business partner information.
For each accounting data group common to the registrant of accounting data or the registration department of accounting data, whether the number of transactions for each business partner is more than a predetermined number or the transaction amount is more than a predetermined amount in each of the accounting data groups. Evaluate and
Another transaction number partner is characterized in that to execute a process of outputting the registrant or registered department information or the accounting data group relating to the accounting data groups a predetermined number of times or more or transaction amount is equal to or more than a predetermined amount Audit target identification support program. The computer
Refer to the storage unit that stores multiple accounting data including business partner information.
For each accounting data group common to the registrant of accounting data or the registration department of accounting data, whether the number of transactions for each business partner is more than a predetermined number or the transaction amount is more than a predetermined amount in each of the accounting data groups. Evaluate and
Another transaction number transaction destination and executes a process of outputting the registrant or registered department information or the accounting data group relating to the accounting data groups a predetermined number of times or more or transaction amount is equal to or more than a predetermined amount Audit target identification support method. A storage unit that stores multiple accounting data including business partner information,
With reference to the storage unit, for each accounting data group in which the registrant of accounting data or the registration department of accounting data is common , in each of the accounting data groups , the number of transactions for each business partner is equal to or greater than a predetermined number or transactions. Evaluation department that evaluates whether the amount is more than the specified amount,
And an output unit different number of trades suppliers is to output the registrant or registered department information or the accounting data group relating to the accounting data groups more or transaction amount predetermined number is equal to or more than a predetermined amount,
An audit support device characterized by having.

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