Digital audit construction method

Abstract

The invention provides a digital audit construction method. The digital audit construction method comprises the following steps: step 1, forming audit data information assets when audit archive management of audit management is constructed; 2, when a data resource directory for self-service analysis is constructed, standard table data resources for intelligent audit data mining and data modeling are constructed by utilizing audit data information assets; 3, establishing a retrieval basic library for auditing analysis and auditing judgment when a law and regulation library for auditing resource management is constructed; s4, constructing self-service SQL (Structured Query Language) analysis by utilizing the standard table data resources and the retrieval basic library, and obtaining focusing or feature data; and 5, performing incidence relation analysis by using the focusing or feature data.

Description

Technical Field

[0001] The present invention relates to the field of audit technology, specifically to the field of internal audit practice and innovation, and in particular to a method for digital audit construction. Background Art

[0002] In the context of the digital economy, digital technology is widely used in all areas of business management. Enterprise digitalization is the continuation and integration of electronicization, automation, and informatization. As an internal audit that performs the supervision and management functions of an enterprise, digital auditing is also true. This project investigates and studies the current status of the company's internal audit, uses scientific methods to study and design ways and means for internal auditing to achieve digital transformation, and implements and verifies them, promotes the realization of audit digitization, and gradually realizes big data auditing. Digital auditing not only meets the requirements of the state and industry for auditing work, but also meets the current requirements for high-quality development of the company and the needs of internal auditing work itself.

[0003] In the context of the digital economy, as the digital transformation of enterprises accelerates, internal audit, as an important part of the enterprise supervision system, is in urgent need of promoting digital "smart audit". Now, special emphasis is placed on accelerating the digital transformation of auditing and building an "open, integrated, dynamic, and intelligent" digital auditing platform. Audit departments and auditors should actively adapt to the requirements of digital transformation, strengthen the analysis and utilization of data resources, explore the establishment of audit work mechanisms, systems, and processes that are compatible with digital transformation, and gradually cultivate auditors with digital thinking and big data application capabilities. It can be seen that it is imperative to promote the digital transformation of auditing in the digital age. Summary of the invention

[0004] The technical problem to be solved by the present invention is to provide a method for digital audit construction in view of the above-mentioned defects in the prior art.

[0005] According to the present invention, a method for digital audit construction is provided, comprising:

[0006] Step 1: Form audit data assets when building audit file management for audit management;

[0007] Step 2: When building a data resource directory for self-service analysis, use audit data assets to build standard table data resources for intelligent audit data mining and data modeling;

[0008] The third step: when constructing the legal and regulatory database for audit resource management, establish a basic retrieval database for audit analysis and audit judgment;

[0009] Step 4 S4: Use standard table data resources and a basic retrieval library to build a self-service SQL analysis to obtain focus or feature data;

[0010] Step 5: Perform association analysis using focused or feature data.

[0011] Preferably, the method of digital audit construction also includes: using focused or feature data to perform one or more of file comparison, summary extraction, rapid retrieval, keyword warning, relationship analysis and sentiment analysis.

[0012] Preferably, in the first step, when constructing the audit file management of audit management, the archived project files are automatically collected into the project archive library module, the published audit report information and documents are automatically collected into the audit report module, and the data in the drawers of closed audit projects are automatically collected into the data module, thereby forming audit data assets.

[0013] Preferably, in the first step, unstructured and semi-structured audit evidence is recognized as structured data using optical character recognition.

[0014] Preferably, in the third step, when constructing the legal and regulatory database for audit resource management, a web crawler is used to capture the legal and regulatory systems on a designated website as a basic retrieval database for audit analysis and audit judgment.

[0015] Preferably, the fourth step includes: when constructing SQL analysis for self-service analysis, carrying out the construction of intelligent audit application scenarios such as procurement bidding, contract management, and engineering material management, writing SQL statements based on SQL analysis, realizing data analysis and mining, and finally obtaining focused or feature data.

[0016] Preferably, the fourth step includes: when building the model management of the self-service analysis, centralized management of the models built by visual modeling and SQL analysis is achieved, and operations such as modification and deletion of the models are achieved.

[0017] Preferably, the fifth step includes: when constructing a financial query for data mining, querying account balance sheets, account detailed accounts, all vouchers or all entries for all years, and implementing account trend analysis, account structure analysis, and summary analysis.

[0018] Preferably, the fifth step includes: when constructing the plan execution analysis, audit coverage analysis, and audit problem analysis for decision support, analysis is conducted based on the completion status of the annual plan planning projects in audit management; and coverage analysis is conducted according to the audited unit, audit project type, business segment, and inherent risk.

[0019] Preferably, the fifth step includes: when constructing data resource maintenance, data resource directory maintenance, and audit data connection pool for self-service analysis, automatically creating data source connections based on the restoration situation, and providing data audit verification for data collection. BRIEF DESCRIPTION OF THE DRAWINGS

[0020] A more complete understanding of the present invention and its attendant advantages and features will be more readily appreciated by reference to the following detailed description taken in conjunction with the accompanying drawings, in which:

[0021] Figure 1 The overall flow chart of the method for digital audit construction according to the preferred embodiment of the present invention is schematically shown.

[0022] Figure 2 The overall design of a specific application example of the method for digital audit construction according to a preferred embodiment of the present invention is schematically shown.

[0023] Figure 3 The internal logical relationship of each core functional module of a specific application example according to a preferred embodiment of the present invention is schematically shown.

[0024] It should be noted that the drawings are used to illustrate the present invention, rather than to limit the present invention. Note that the drawings showing the structures may not be drawn to scale. In addition, in the drawings, the same or similar elements are marked with the same or similar reference numerals. DETAILED DESCRIPTION

[0025] In order to make the contents of the present invention clearer and easier to understand, the contents of the present invention are described in detail below in conjunction with specific embodiments and drawings.

[0026] <First Embodiment>

[0027] Figure 1 The overall flow chart of the method for digital audit construction according to the preferred embodiment of the present invention is schematically shown.

[0028] like Figure 1 As shown, the method for digital audit construction according to a preferred embodiment of the present invention includes:

[0029] The first step S1: forming audit data assets when constructing audit file management of audit management;

[0030] For example, in the first step, when constructing the audit file management of audit management, the archived project files are automatically collected into the project archive library module, the published audit report information and documents are automatically collected into the audit report module, and the data in the drawers of closed audit projects are automatically collected into the data module, thereby forming audit data assets.

[0031] Preferably, in the first step, unstructured and semi-structured audit evidence is recognized as structured data using optical character recognition.

[0032] Step 2 S2: When constructing the data resource directory for self-service analysis, use the audit data assets to build standard table data resources for intelligent audit data mining and data modeling;

[0033] Step 3 S3: When constructing the legal and regulatory database for audit resource management, a search base database is established for audit analysis and audit judgment;

[0034] For example, in the third step, when constructing the legal and regulatory database for audit resource management, a web crawler is used to capture the legal and regulatory systems on a designated website as a basic retrieval database for audit analysis and audit judgment.

[0035] Step 4 S4: Use standard table data resources and a basic retrieval library to build a self-service SQL analysis to obtain focus or feature data;

[0036] Specifically, when building SQL analysis for self-service analysis, and when carrying out the construction of intelligent audit application scenarios such as procurement bidding, contract management, and engineering material management, SQL analysis is the most basic analysis technology. Through analytical thinking, SQL statements are written to achieve data analysis and mining, and finally obtain focus or feature data. When building model management for self-service analysis, centralized management of models built by visual modeling and SQL analysis is achieved, and operations such as model modification and deletion are achieved.

[0037] The fifth step S5: performing association analysis using the focus or feature data.

[0038] For example, the fifth step may specifically perform the following processing:

[0039] 1. When building financial queries for data mining, you can query account balance sheets, account detailed accounts, all vouchers or all entries for all years, and implement functions such as account trend analysis, account structure analysis, and summary analysis.

[0040] 2. When constructing the plan execution analysis, audit coverage analysis, and audit problem analysis for decision support, the analysis shall be conducted based on the completion status of the annual plan planning projects in audit management; coverage analysis shall be conducted based on the audited units, audit project types, business segments, and inherent risks; and analysis shall be conducted mainly based on the frequency of occurrence of problems, the amount involved, and the category.

[0041] 3. When building data resource maintenance, data resource directory maintenance, and audit data connection pool for self-service analysis, data source connections are automatically created based on the restoration situation, and data collection provides data audit verification; database tables in the data source are classified and managed; "source data" is mapped from other data storage spaces to this platform through "data connection".

[0042] 4. When constructing the audit implementation and opinion review, use price analysis tools to assist in reviewing the purchase list provided by the audited unit to determine whether the purchase price exceeds the government or industry pricing, historical contract price or market inquiry price.

[0043] 5. When building audit preparations for economic responsibility audits and special audits, it is necessary to understand the basic business situation of the audited unit, analyze the financial business data, identify and output abnormal signals, and conduct preliminary risk assessment and ranking of risk points. Data analysts can conduct big data analysis based on audit projects, and upload risk abnormality signals, sampling suggestions, and preliminary risk analysis documents to the system as data reference materials.

[0044] 6. When constructing the data integration of the investment procurement system, it is connected with the audit budget to obtain the actual implementation status of the audit budget and form an automated analysis of the audit budget; it forms a statistical analysis of the work situation, which can effectively analyze the work situation of the personnel, annual performance and other related information; it forms archival data that can be queried and analyzed.

[0045] 7. When constructing the application of the results of economic responsibility audits, special audits, and engineering audits, the system provides a comprehensive project results assessment and evaluation function (assessment indicators), which can be used to assess audit departments, auditors, audit projects, and intermediary agencies.

[0046] The present invention may also include: utilizing focused or feature data to perform file comparison, summary extraction, rapid retrieval, keyword warning, relationship analysis, sentiment analysis, etc., so as to improve the ability of auditors to conduct analysis and application based on text data.

[0047] For example, this includes:

[0048] 1. When building text mining for data mining, provide functions of file search, file comparison, and keyword warning.

[0049] 2. When constructing the rectification tracking log for rectification tracking, the system provides the function of recording the log, and can search by keyword, service type and scope of the record.

[0050] 3. When preparing for and implementing economic responsibility audits, special audits, and engineering audits, you can select the document templates needed for the project from the document template library through intelligent tag push or active sourcing; the minutes of the audit entry meeting can be generated through the document drawer; when creating a draft audit report for comments, you can select the draft from the document drawer and edit it.

[0051] 4. When building audit preparations for economic responsibility audits and special audits, auditors can use relevant information on historical audit situations to understand the situation of the audited unit, use the audited unit as a data retrieval label, and automatically push historical audit reports and historical audit findings (reported) to the project.

[0052] 5. When constructing the implementation of economic responsibility audits, special audits, and engineering audits, the audit working papers can be linked to the legal and regulatory system library for full-text search, and the selected text can be copied. At the same time, the working papers can be queried through fuzzy search.

[0053] <Implementation application examples>

[0054] Specifically, in order to change the current situation of internal audit, a digital audit platform is constructed through the method of the present invention to solve the current problems of low degree of digitization of audit and low audit quality and efficiency. The digital intelligent audit characterization method described in the present invention is now concretized, and its implementation carrier is a digital intelligent audit platform, which is mainly constructed and implemented from four aspects: system design, process optimization design, model algorithm design, and system and regulation design. At present, digital intelligent audit has been completed and put into use. In addition to introducing the audit platform construction method, this article also focuses on examining the positive role of the commissioning of the intelligent audit platform on internal audit.

[0055] refer to Figure 2 The present invention solves the technical problem by adopting the following technical solution:

[0056] 1. Conduct a survey on the current status of internal audit for 8 to 10 days;

[0057] 2. Audit research methods include questionnaire surveys, online surveys and field surveys, etc., which collect data on internal audit personnel, positions, work processes, national and industry requirements for internal audit work and system standards, and use structural analysis, comparative analysis, factor analysis and other methods to analyze, sort out and summarize the current audit status, and issue a research report based on the audit digitalization needs and future audit development plans.

[0058] 3. Design a smart audit platform based on the requirements of the research report, mainly from four aspects including system design, process optimization design, model algorithm design and system and regulation design to build and implement. The smart audit platform has been built and put into use according to this method. Since the construction and use of the smart audit platform have been recognized, this topic will no longer elaborate on how to build the platform, but focus on studying the positive role of the use of the smart audit platform on internal audit.

[0059] 4. Use a combination of qualitative and quantitative methods to verify the characterization method of digital smart auditing. The main approach includes two aspects. The first is qualitative judgment, including the ease of use, practicality, and compliance of smart auditing. The main focus is on whether the smart audit platform is easy to use and practical, and whether it promotes the convenience and efficiency of audit work. In the process of promoting digital auditing, analyze and judge the work at all stages and links to ensure that it meets the general requirements of the head office for the "open, integrated, dynamic, and intelligent" digital audit platform, and promptly correct problems when they are discovered. The second is quantitative analysis and research. After the smart audit goes online, a quantitative analysis is conducted from the aspects of audit quality and audit efficiency. In terms of audit quality, attention is paid to the accuracy of audit recommendations, the number of times audit documents are returned (modified), the degree to which procurement prices comply with market prices, etc. In terms of audit efficiency, attention is paid to the average review time of procurement documents (reading price information from the system, saving time), and the completion time of audit projects.

[0060] 5. The implementation carrier of the present invention is a smart audit platform, which is suitable for the industry audit model implemented by the company. With the changes in audit models and audit concepts, the representation method and implementation platform can be adjusted accordingly.

[0061] Compared with the prior art, the beneficial effects of the present invention are as follows:

[0062] The smart audit platform established using the method of the present invention has realized the digital transformation of internal auditing, improved the quality and efficiency of auditing, and better played the role of internal auditing in serving the company's high-quality development.

[0063] (1) Overall framework

[0064] According to the development requirements of Guangxi Zhongyan Smart Audit, and drawing on the effective experience in the industry, the Guangxi Zhongyan Smart Audit Platform is designed. Its overall architecture is divided into five layers, aiming to achieve the construction goal of "open, integrated, dynamic and intelligent" for the smart audit platform. Among them, the bottom layer is the cloud platform, which provides the infrastructure and technical services of the smart audit platform; the second layer is the data middle platform, which stores the data of the smart audit platform and the audit data mart data at the same time, is responsible for data collection, data governance, data quality and data security, and supports real-time processing, batch processing and streaming processing of data; the third layer is the business middle platform, which provides application service capabilities common to audit management and audit operations, including multi-dimensional analysis platform, data mining platform, text analysis platform, general capability center, audit resource library and audit RPA management center; the fourth layer of business front desk is the system function directly used by various users of the smart audit platform, including six major functions of audit management, audit projects, daily audit, self-service analysis, continuous monitoring and audit resource management; the fifth layer of user terminal is the specific form of user terminal, including two forms of personal workbench and management cockpit, which must support both networked PC applications and offline PC applications, as well as mobile applications and display large screens.

[0065] (2) Implementation Logic

[0066] The overall architecture of the Guangxi Tobacco Smart Audit Platform is as follows: Figure 3 shown.

[0067] The platform supports both process-driven and data-driven functions. The process-driven functions are mainly reflected in the audit management and audit operations, audit projects, daily audits and engineering audits, while the data-driven functions are mainly reflected in self-service analysis and continuous monitoring. The process-driven functions provide a data foundation for the data-driven functions, and the data-driven functions provide data insights for the process-driven functions.

[0068] (3) Functional framework

[0069] The overall functional framework covers eight functional modules: audit management, audit projects, daily audit, engineering audit, self-service analysis, continuous monitoring, audit resource management and RPA management, as well as the design ideas for customized user terminals.

[0070] Among them, for the process-driven functional modules, the basic settings are listed first, and then the sub-functions are listed in the order of the audit business processing. For example, in the "Audit Project" functional module, the basic settings are listed first, and then the functional sub-trees of audit preparation, audit implementation, audit results, rectification tracking, audit result application and audit archiving are listed in the order of business processing carried out by the audit project.

[0071] For data-driven function modules, the basic settings are listed first, and then the sub-functions are listed according to the logic of the audit data processing. For example, in the "self-service analysis" function module, data management is listed first, and then the function sub-trees of data acquisition, data integration, model construction, model operation and result analysis are listed in sequence according to the data processing logic of self-service analysis. It also identifies the interaction between audit-related units, institutions, departments or personnel outside the audit agency and the audit agency through the system, such as submission of audit project materials, outsourcing of audit projects, submission of audit evidence, solicitation of opinions on audit working papers, solicitation of opinions on audit reports, submission of audit rectification, etc., as well as some business categories with Guangxi China Tobacco characteristics that need attention, such as procurement contract review.

[0072] Qualitative judgment

[0073] Verify the ease of use, practicality and compliance of smart auditing. This mainly includes whether the smart auditing platform is easy to use and practical, and whether it promotes the convenience and efficiency of auditing. In the process of promoting digital auditing, analyze and judge the work at each stage and link to ensure that it meets the general requirements of the head office for the digital auditing platform of "openness, integration, dynamics and intelligence", and promptly correct any problems found.

[0074] A. Ease of use. The smart audit platform is a digital audit platform built on the basis of the company's internal audit status. While drawing on the advanced experience of the industry, the platform has been innovated. According to the actual situation of the company, the smart audit platform is embedded in the collaborative office system platform, and the port is independent of the collaborative system. After the auditor logs into the collaborative system, he enters the smart audit platform to complete the audit work. The product design can meet the habits and needs of users.

[0075] B. Practicality. The smart audit platform has been put into use to solve many problems in the current internal audit, such as low audit efficiency, scattered audit data, and inadequate trace management. It has promoted more standardized management of daily audits and special audits, clearer responsibilities, and optimized the process to promote more standardized and efficient audits.

[0076] C. Compliance. The smart audit platform closely follows the head office's general requirements for a digital audit platform that is "open, integrated, dynamic, and intelligent." Its overall architecture, implementation logic, and technical path meet industry requirements.

[0077] Quantitative analysis

[0078] (1) Quality analysis. To judge the audit quality, we selected the return rate of daily audit documents before and after the use of the smart audit platform for analysis. A high return rate and frequent returns indicate a lack of communication in the early stage, the audit review standards and principles have not been effectively implemented, and the quality of audit recommendations during the audit process is not high. The research period is six months before and after the implementation of the smart audit platform.

[0079] The sample time before and after the implementation of smart audit is: before implementation (June-December 2023) and after implementation (January-June 2024) for verification analysis. The sample size includes: 9 bidding projects and the maximum audit return frequency index, as follows:

[0080]

[0081]

[0082] From the above table before and after the implementation of smart auditing, we can see that the average frequency of returns for bidding projects increased by -24.09%, and the average frequency of returns for the maximum price limit was -76.85%. The average number of returns was greatly reduced, indicating that the audit recommendations and audit quality have been greatly improved.

[0083] (2) Efficiency analysis. To study audit efficiency, we selected the average review time of documents in the daily audit process for analysis. According to the company's material and service procurement management standards, after the business department submits the procurement documents, the review is generally completed within three working days. For audits, the shorter the time required to complete the review, the higher the audit efficiency, and vice versa.

[0084]

[0085] From the above table before and after the implementation of smart auditing, we can see that the average review time of bidding documents changed by -23.48%, and the average review time of daily economic contracts changed by -40.3%. That is, the review time for bidding documents and daily contracts was greatly shortened, and the audit efficiency was greatly improved.

[0086] In addition, it should be noted that, unless otherwise specified, the terms "first", "second", "third", etc. in the specification are only used to distinguish the various components, elements, steps, etc. in the specification, and are not used to indicate the logical relationship or sequential relationship between the various components, elements, steps, etc.

[0087] It is to be understood that, although the present invention has been disclosed as a preferred embodiment, the above embodiment is not intended to limit the present invention. For any person skilled in the art, without departing from the scope of the technical solution of the present invention, the technical content disclosed above can be used to make many possible changes and modifications to the technical solution of the present invention, or modified into equivalent embodiments of equivalent changes. Therefore, any simple modification, equivalent change and modification made to the above embodiments according to the technical essence of the present invention without departing from the content of the technical solution of the present invention still falls within the scope of protection of the technical solution of the present invention.

Claims

1. A method for digital audit construction, characterized in that include: Step 1: Form audit data assets when building audit file management for audit management; Step 2: When building a data resource directory for self-service analysis, use audit data assets to build standard table data resources for intelligent audit data mining and data modeling; The third step: when constructing the legal and regulatory database for audit resource management, establish a basic retrieval database for audit analysis and audit judgment; Step 4 S4: Use standard table data resources and a basic retrieval library to build a self-service SQL analysis to obtain focus or feature data; Step 5: Perform association analysis using focused or feature data.

2. The method for digital audit construction according to claim 1 is characterized in that It also includes: using focused or feature data to perform one or more of file comparison, summary extraction, fast retrieval, keyword warning, relationship analysis and sentiment analysis.

3. The method for digital audit construction according to claim 1 or 2, characterized in that: In the first step, when constructing the audit file management of audit management, the archived project files are automatically collected into the project archive library module, the published audit report information and documents are automatically collected into the audit report module, and the data in the drawers of closed audit projects are automatically collected into the data module, thereby forming audit data assets.

4. The method for digital audit construction according to claim 1 or 2, characterized in that: In the first step, unstructured and semi-structured audit evidence is recognized as structured data using optical character recognition.

5. The method for digital audit construction according to claim 1 or 2, characterized in that: In the third step, when constructing the legal and regulatory database for audit resource management, a web crawler is used to capture the legal and regulatory systems on a designated website as a basic retrieval database for audit analysis and audit judgment.

6. The method for digital audit construction according to claim 1 or 2, characterized in that: The fourth step includes: when building SQL analysis for self-service analysis, carrying out the construction of intelligent audit application scenarios such as procurement bidding, contract management, and engineering material management, writing SQL statements based on SQL analysis, realizing data analysis and mining, and finally obtaining focused or feature data.

7. The method for digital audit construction according to claim 1 or 2, characterized in that: The fourth step includes: when building the model management of self-service analysis, centralized management of the models built by visual modeling and SQL analysis is achieved, and operations such as modification and deletion of the models are achieved.

8. The method for digital audit construction according to claim 1 or 2, characterized in that: The fifth step includes: when constructing financial queries for data mining, querying account balance sheets, account detailed accounts, all vouchers or all entries for all years, and implementing account trend analysis, account structure analysis, and summary analysis.

9. The method for digital audit construction according to claim 1 or 2, characterized in that: The fifth step includes: when constructing the plan execution analysis, audit coverage analysis, and audit problem analysis for decision support, conduct analysis based on the completion status of the annual plan planning projects in audit management; conduct coverage analysis based on the audited unit, audit project type, business segment, and inherent risk.

10. The method for digital audit construction according to claim 1 or 2, characterized in that: The fifth step includes: when building data resource maintenance, data resource directory maintenance, and audit data connection pool for self-service analysis, automatically create data source connections based on the restoration situation, and provide data audit verification for data collection.

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