Audit plan generation method and device, equipment, storage medium and program product

Abstract

The embodiment of the invention provides an audit plan generation method and device, equipment, a storage medium and a program product. Relates to the technical field of auditing. The method comprises the following steps: acquiring auditing elements; the auditing elements comprise auditing project data, audited unit data and auditor data; obtaining a pre-generated audit plan generation model; the auditing plan generation model is generated according to an auditing target and an auditing constraint rule; the auditing target is to minimize the number of audited times of the audited unit in a preset time period; the auditing constraint rule comprises an auditing time constraint rule and an auditing personnel constraint rule; and processing the auditing plan generation model according to the auditing elements to obtain a target auditing plan corresponding to the auditing target. According to the method, the technical problems that in the prior art, artificial audit making lacks rationality, and the influence on the working efficiency of the audited unit is large can be solved, and the technical effects of improving the audit plan generation efficiency and reducing the influence on the working efficiency of the audited unit are achieved.

Description

Technical Field

[0001] The present application relates to the field of audit technology, and in particular to an audit plan generation method, device, equipment, storage medium and program product. Background Art

[0002] With the advancement of technology and the continuous evolution of regulatory requirements, the audit field is experiencing unprecedented innovation and development. The scope, cycle and methods of audits are constantly being adjusted and optimized, making the current audit professionals face a heavier workload.

[0003] At present, the formulation and implementation of audit plans usually rely on the subjective experience and judgment of the audit team leader and some basic rules. This process also involves comprehensive consideration of the opinions and suggestions of team members to ensure that the audit work can be completed efficiently.

[0004] However, faced with the ever-growing audit scale and increasingly complex audit tasks, the traditional method of manually specifying audit plans is facing challenges in the rationality of audit plans and the work efficiency of audited units. Its limitations are gradually emerging and urgently need to be optimized. Summary of the invention

[0005] The embodiments of the present application provide an audit plan generation method, apparatus, equipment, storage medium and program product to solve the technical problems in the prior art that manual audit formulation lacks rationality and has a significant impact on the work efficiency of the audited unit, thereby achieving the technical effect of improving the efficiency of audit plan generation and reducing the impact on the work efficiency of the audited unit.

[0006] In a first aspect, an embodiment of the present application provides a method for generating an audit plan, comprising:

[0007] Acquire audit elements; wherein the audit elements include audit project data, audited unit data and auditor data;

[0008] Obtaining a pre-built audit plan generation model; wherein the audit plan generation model is generated according to an audit objective and an audit constraint rule; the audit objective is to minimize the number of audits of the audited unit within a preset time period; the audit constraint rule includes an audit time constraint rule and an audit staff constraint rule;

[0009] The audit plan generation model is processed according to the audit elements to obtain a target audit plan corresponding to the audit target.

[0010] In a possible implementation, the objective function corresponding to the audit objective includes:

[0011]

[0012] Wherein, Z represents the target audit plan corresponding to the audit target; B represents the set of all the audited units; It means traversing all the audited units and counting the number of audits of each audited unit within a preset time period; T represents the project planning audit cycle of the audit project; It means traversing each sub-period within the preset period and counting whether each audited unit is audited in each sub-period; P represents the set of all the audit items; x p,b,t It means that the audit operation corresponding to any audit item is performed on any audited unit within any sub-period.

[0013] In a possible implementation manner, the audit time constraint rule includes that the audit period of the audit project is a continuous period, and the continuous period is greater than or equal to the project planning audit period of the audit project;

[0014] The auditor constraint rules include that any auditor can only perform audit operations on at least one audit project of the same audited unit within any audit cycle.

[0015] In a possible implementation, the audit plan generation model is processed according to the audit elements to obtain a target audit plan corresponding to the audit target, including:

[0016] Solving and calculating the audit plan generation model according to the audit elements and the first solving algorithm to obtain an initial audit plan corresponding to the audit objectives;

[0017] According to the audit elements and the second solution algorithm, the initial audit plan is optimized and calculated to obtain a target audit plan corresponding to the audit target.

[0018] In a possible implementation, the audit plan generation model is solved and calculated according to the audit elements and the first solution algorithm to obtain an initial audit plan corresponding to the audit elements, including:

[0019] Generate an audit plan generation pseudo code according to the execution logic of the first algorithm, the audit elements and the audit constraint rules;

[0020] Execute the audit plan to generate pseudocode and obtain an initial audit plan corresponding to the audit objective.

[0021] In a possible implementation, the initial audit plan is optimized according to the audit elements and the second solution algorithm to obtain a target audit plan corresponding to the audit target, including:

[0022] The second algorithm, the audit elements, the audit constraint rules and the audit objectives are used to perform plan optimization calculation on the initial audit plan to obtain a target audit plan corresponding to the audit objectives.

[0023] In a second aspect, an embodiment of the present application provides an audit plan generation device, comprising: a data acquisition module, used to acquire audit elements; wherein the audit elements include audit project data, audited unit data, and auditor data;

[0024] A model acquisition module, used to acquire a pre-built audit plan generation model; wherein the audit plan generation model is generated according to the audit objective and the audit constraint rules; the audit objective is to minimize the number of audits of the audited unit within a preset time period; the audit constraint rules include audit time constraint rules and audit personnel constraint rules;

[0025] The plan generation module is used to process the audit plan generation model according to the audit elements to obtain a target audit plan corresponding to the audit target.

[0026] In a possible implementation, the objective function corresponding to the audit objective includes:

[0027]

[0028] Wherein, Z represents the target audit plan corresponding to the audit target; B represents the set of all the audited units; It means traversing all the audited units and counting the number of audits of each audited unit within a preset time period; T represents the project planning audit cycle of the audit project; It means traversing each sub-period within the preset period and counting whether each audited unit is audited in each sub-period; P represents the set of all the audit items; x p,b,t It means that the audit operation corresponding to any audit item is performed on any audited unit within any sub-period.

[0029] In a possible implementation manner, the audit time constraint rule includes that the audit period of the audit project is a continuous period, and the continuous period is greater than or equal to the project planning audit period of the audit project;

[0030] The auditor constraint rules include that any auditor can only perform audit operations on at least one audit project of the same audited unit within any audit cycle.

[0031] In a possible implementation, the audit plan generation module includes:

[0032] An initial audit plan obtaining submodule is used to solve and calculate the audit plan generation model according to the audit elements and the first solving algorithm to obtain an initial audit plan corresponding to the audit target;

[0033] The target audit plan acquisition submodule is used to perform plan optimization calculation on the initial audit plan according to the audit elements and the second solution algorithm to obtain the target audit plan corresponding to the audit target.

[0034] In a possible implementation, the initial audit plan obtaining submodule includes:

[0035] A pseudo code generating unit, configured to generate an audit plan generating pseudo code according to the execution logic of the first algorithm, the audit elements and the audit constraint rules;

[0036] The initial audit plan obtaining unit is used to execute the audit plan generation pseudo code to obtain the initial audit plan corresponding to the audit target.

[0037] In a possible implementation, the target audit plan acquisition submodule includes:

[0038] The target audit plan obtaining unit is used to use the second algorithm, the audit elements, the audit constraint rules and the audit objectives to perform plan optimization calculation on the initial audit plan to obtain a target audit plan corresponding to the audit objectives.

[0039] In a third aspect, an embodiment of the present application provides an electronic device, including: a memory, a processor;

[0040] The memory stores computer-executable instructions;

[0041] The processor executes the computer-executable instructions stored in the memory, so that the processor executes the above first aspect and / or various possible implementations of the first aspect.

[0042] In a fourth aspect, an embodiment of the present application provides a computer-readable storage medium, in which computer-executable instructions are stored. When the computer-executable instructions are executed by a processor, they are used to implement the first aspect above and / or various possible implementations of the first aspect.

[0043] In a fifth aspect, an embodiment of the present application provides a computer program product, including a computer program, which, when executed by a processor, implements the above first aspect and / or various possible implementation methods of the first aspect.

[0044] The audit plan generation method, device, equipment, storage medium and program product provided in the embodiment of the present application obtain audit elements; wherein the audit elements include audit project data, audited unit data and auditor data; obtain a pre-constructed audit plan generation model; wherein the audit plan generation model is generated according to audit objectives and audit constraint rules; the audit objective is to minimize the number of audits of the audited unit within a preset time period; the audit constraint rules include audit time constraint rules and auditor constraint rules; the audit plan generation model is processed according to the audit elements to obtain a target audit plan corresponding to the audit objective; in the above scheme, according to the audit objectives and corresponding constraints in the audit plan generation model, the comprehensiveness of the audit work and the rationality of the audit resource allocation when performing the audit work according to the generated audit plan can be ensured, the number of unnecessary audits can be reduced, and audit resources can be used more effectively to avoid resource waste; at the same time, the frequency of the audited unit accepting audits can be reduced, which helps to reduce interference with the normal operation of the audited unit and improve its work efficiency; in this way, compared with the traditional way of generating audit plans based on manual experience and rules, the use of the audit plan generation model can systematically arrange audit plans to improve the scientific rationality and efficiency of the entire audit work. BRIEF DESCRIPTION OF THE DRAWINGS

[0045] The accompanying drawings, which are incorporated in and constitute a part of this specification, illustrate embodiments consistent with the present application and, together with the description, serve to explain the principles of the present application.

[0046] Figure 1 Schematic diagram of the audit plan generation method provided for this application Figure 1 ;

[0047] Figure 2 Schematic diagram of the audit plan generation method provided for this application Figure 2 ;

[0048] Figure 3 Schematic diagram of the audit plan generation method provided for this application Figure 3 ;

[0049] Figure 4 A schematic diagram of the structure of the audit plan generation device provided for this application;

[0050] Figure 5 A schematic diagram of the structure of the electronic device provided in this application.

[0051] The above drawings have shown clear embodiments of the present application, which will be described in more detail later. These drawings and text descriptions are not intended to limit the scope of the present application in any way, but to illustrate the concept of the present application to those skilled in the art by referring to specific embodiments. DETAILED DESCRIPTION

[0052] Exemplary embodiments will be described in detail herein, examples of which are shown in the accompanying drawings. When the following description refers to the drawings, the same numbers in different drawings represent the same or similar elements unless otherwise indicated. The implementations described in the following exemplary embodiments do not represent all implementations consistent with the present application. Instead, they are merely examples of devices and methods consistent with some aspects of the present application as detailed in the appended claims.

[0053] In the technical solution of this application, the collection, storage, use, processing, transmission, provision and disclosure of information such as financial data or user data involved shall comply with the provisions of relevant laws and regulations and shall not violate public order and good morals.

[0054] It should be noted that in the embodiments of the present application, certain software, components, models and other existing solutions in the industry may be mentioned, and they should be regarded as exemplary. Their purpose is only to illustrate the feasibility of implementing the technical solution of the present application, but it does not mean that the applicant has or will necessarily use the solution.

[0055] First, the terms involved in this application are explained:

[0056] Audit plan: refers to a detailed action plan developed by the audit team before the audit work begins. This plan is designed to ensure that the audit work is carried out in an orderly manner and can effectively identify and assess the risk of material misstatements in the financial statements of the audited entity. Among them, the audit plan includes elements such as audit objectives, audit scope, audit resources, audit methods, and audit schedule.

[0057] The specific application scenario of this application can be to evaluate and improve the accuracy and completeness of internal controls, management processes and financial statements of various organizations and industries. Optional audit types include but are not limited to financial audits, which are independent reviews of the financial statements of the enterprise unit to ensure their authenticity and fairness; specifically, external auditors will check the financial records, bank statements, accounts receivable and accounts payable of the enterprise unit to ensure that the financial statements comply with accounting standards; internal audits, that is, the internal audit department of the enterprise unit evaluates internal controls and business processes to ensure their effectiveness and compliance; specifically, internal auditors will review the operating procedures, risk management measures and compliance of each department and make suggestions for improvement; operational audits, that is, evaluating the efficiency and effectiveness of the enterprise's operations and identifying opportunities for improvement; specifically, auditors will analyze production processes, supply chain management and resource utilization and make optimization suggestions; risk management audits, that is, evaluating the enterprise's risk management system to ensure that it can effectively identify, evaluate and respond to various risks; specifically, auditors will review risk management policies, risk assessment reports and response measures to ensure the effectiveness of the risk management system; tax audits, that is, evaluating the tax declaration and payment of the enterprise unit to ensure compliance with tax laws, etc.; specifically, auditors will check the enterprise's tax records, declaration forms and tax policies to ensure tax compliance.

[0058] The above application scenarios are merely illustrative introductions to the applicable application scenarios of the technical solution of the present application, and are not intended to limit the application scenarios of the technical solution of the present application.

[0059] Exemplarily, the application scenario of this solution is introduced by taking any audit work as an example. The complete audit work includes: generating an audit plan according to the audit objectives and audit requirements, auditing the audited unit according to the audit plan, and obtaining the corresponding audit results; and then analyzing and summarizing the audit results to generate an audit report corresponding to the audit work.

[0060] Combining the above scenarios, it can be seen that generating an audit plan is a key step in the audit work, ensuring that the audit process proceeds in an orderly manner and effectively identifying and assessing risks. In the prior art, the formulation and execution of audit plans usually rely on the subjective experience and judgment of the audit team leader and some basic rules. This process also involves comprehensive consideration of the opinions and suggestions of the team members to ensure that the audit work can be completed efficiently.

[0061] Although the manual audit plan mechanism has shown a certain degree of flexibility in adjusting and adapting to the actual operating conditions and needs of banks, its over-reliance on individual experience makes it difficult to cope with the rapidly changing business environment and complex risk management. Specifically, this mechanism has the following disadvantages:

[0062] The influence of empiricism: The process of manually tailoring plans may be deeply influenced by personal experience, which may lead to an unbalanced allocation of audit resources. For example, some projects may receive more attention than their risk or importance requires, while other equally critical projects may be relatively neglected. This imbalance not only undermines the overall effectiveness of the audit work, but may also cause conflicts of interest within the audit team.

[0063] Efficiency issues: In the absence of unified standards and standardized processes, different audit teams may audit the same project repeatedly, resulting in inefficiency and waste of resources in audit activities. In addition, duplication of work may also increase the burden on the audited unit and reduce the overall operational efficiency of the audited unit.

[0064] Lack of refined management: Manual planning makes it difficult to achieve refined management of audit work, which may affect the consistency and reliability of audit quality, making it more difficult to ensure efficient and high-quality audit results.

[0065] Therefore, although manual audit planning provides a certain degree of customization and adaptability, the limitations of this model are increasingly evident in the modern corporate environment that pursues efficiency, standardization and quality control. In order to overcome these challenges, it is necessary to explore more scientific and systematic resource allocation strategies and tools to ensure that audit activities not only meet the business needs of corporate units, but also maintain high efficiency and high quality standards.

[0066] The audit plan generation method provided in the present application can ensure the comprehensiveness of the audit work and the rationality of the allocation of audit resources according to the generated audit plan, based on the audit objectives and corresponding constraints in the audit plan generation model, reduce the number of unnecessary audits, and make more effective use of audit resources to avoid waste of resources; at the same time, it can also reduce the frequency of audits of the audited units, help reduce interference with the normal operation of the audited units, and improve their work efficiency; in this way, compared with the traditional method of generating audit plans based on manual experience and rules, the use of the audit plan generation model can systematically arrange audit plans, thereby improving the scientific rationality and efficiency of the entire audit work.

[0067] The technical solution of the present application and how the technical solution of the present application solves the above-mentioned technical problems are described in detail below with specific embodiments. The following specific embodiments can be combined with each other, and the same or similar concepts or processes may not be repeated in some embodiments. The embodiments of the present application will be described below in conjunction with the accompanying drawings.

[0068] Figure 1 Schematic diagram of the audit plan generation method provided for this application Figure 1 ,like Figure 1 As shown, the method includes:

[0069] S101. Obtain audit elements.

[0070] In this application, audit elements can be understood as the main elements required to complete the audit work. Specifically, audit elements include audit project data, audited unit data, and auditor data.

[0071] It should be understood that when the audit type is internal audit, the audited unit can be any sub-unit of the audited unit; when the audit type is other types, the audited unit can be the main body of the enterprise unit, or a branch of the enterprise unit, etc. For example, when conducting an internal audit of a bank, the audited unit is any branch of the bank. The audited unit data can specifically be the branch information of any branch, which is not shown here one by one.

[0072] Audit project data is detailed data corresponding to the audit project, such as project name, project audit objectives, audited data corresponding to the project, etc. Exemplarily, an audit project can be understood as an audit project corresponding to each business of the audited unit; for example, an audit project can be a deposit audit project corresponding to a bank deposit business, etc.

[0073] Auditors are the internal personnel of the audit team who participate in the audit work corresponding to this audit plan. Auditor data can specifically include the number of team members, the audit projects that each person can perform, and the working hours that each person can perform audits.

[0074] Specifically, the audit project data may be obtained by reading the audit project data in the unit database that is predetermined by the audit department and stored in the database; the corresponding data may also be transmitted online by the audit department within the unit.

[0075] Furthermore, the information of the audited unit can be obtained by reading the data in the database corresponding to the sub-unit corresponding to each audited unit in the unit database.

[0076] Furthermore, the auditor data can be obtained by reading the auditor data pre-determined by the audit department in the unit database and stored in the database; of course, each auditor can also upload their own corresponding auditor data.

[0077] Of course, the above-mentioned audit elements may also be determined by other means, and there is no limitation to this.

[0078] S102. Obtain a pre-built audit plan generation model.

[0079] In this application, the audit plan generation model can be understood as a model for generating an audit plan. Optionally, the model can be a pre-trained machine learning model in the current device, such as a neural network model, or a mathematical model pre-built according to the objectives and constraints, such as a linear programming model.

[0080] As an example, the audit plan generation model of this scheme is introduced as a linear programming model.

[0081] Among them, linear programming is an optimization technique used to maximize or minimize a linear objective function under a set of linear constraints. In this application, by using a linear programming model, an optimal solution that maximizes or minimizes the objective function can be found in the feasible solution space.

[0082] It should be understood that the following scheme cannot be used as a limitation of this scheme, and this scheme can also be implemented through other models.

[0083] In the above case, the audit objective corresponding to the audit plan generation model is to minimize the number of audits of the audited unit within a preset time period.

[0084] In an optional implementation, the objective function corresponding to the audit objective includes:

[0085]

[0086] Among them, Z represents the target audit plan corresponding to the audit objective; B represents the set of all audited units; It means traversing all audited units and counting the number of audits of each audited unit within a preset time period; T represents the project planning audit cycle of the audit project; It means traversing each sub-period within the preset period and counting whether each audited unit has been audited in each sub-period; P represents the set of all audit items; x p,b,t It means that the audit operation corresponding to any audit item is performed on any audited unit within any sub-period.

[0087] It should be noted that the objective function is designed to achieve the following goals:

[0088] 1. Minimize the audit frequency of the audited units: Taking the internal audit of banks as an example, the fewer times a branch is audited in a year, the lighter the burden on the branch. This helps reduce interference with the normal operation of the branch and improve its work efficiency.

[0089] 2. Improve the utilization rate of audit resources: By reducing the number of unnecessary audits, audit resources can be used more effectively and waste of resources can be avoided.

[0090] 3. Systematic optimization of audit arrangements: Compared with the traditional method of generating audit plans based on manual experience and rules, the use of audit plan generation models can systematically arrange audit plans, thereby improving the scientific rationality and efficiency of the entire audit work.

[0091] In order to ensure the rationality and feasibility of the above-mentioned audit plan generation model in actual application, some constraints need to be added. These conditions can ensure that the audit project can be fully and continuously implemented in each audited unit, and at the same time ensure that the audit personnel resources can be effectively and balanced. Specifically, the audit constraint rules include audit time constraint rules and audit personnel constraint rules.

[0092] In an optional implementation, the audit time constraint rule includes that the audit period of the audit project is a continuous period, and the continuous period is greater than or equal to the project planning audit period of the audit project.

[0093] For example, continuing to take the internal audit of a bank as an example, each audit project must be fully executed for the required number of months in each relevant branch and be carried out continuously. For example, it takes three months to complete the audit of audit project A. Accordingly, when branch B audits audit project A, it can start the audit from March 15th and end the audit on June 15th; however, it cannot start the audit from March 15th, but end the audit on June 1st, which will result in insufficient audit time and poor audit results; and it cannot start the audit from March 15th, but suspend the audit on April 30th, continue the audit on May 6th, and end the audit on June 20th, which will also result in poor audit results.

[0094] In this application, the continuity constraint of the audit cycle can be implemented by the following expression; wherein the expression includes:

[0095]

[0096] Where P represents the set of all audit projects; B represents the set of all audited units; M P The estimated audit period x of the audit project p,b,t The period for performing audit operations corresponding to any audit project on any audited unit within any sub-period is the expected audit period of the project.

[0097] The meaning of the above expression can be understood as: ensure that each audit project p must be executed in each relevant branch b p Months. That is, the execution time of an audit project in a branch must meet the required number of months.

[0098] Next, the integrity constraint of the audit cycle can also be implemented through the following expression; the expression includes:

[0099]

[0100] Where P represents the set of all audit projects; B represents the set of all audited units; T represents the project planning audit cycle of the audit project; i represents any month within the expected audit cycle of the audit project starting from month t; st represents the constraint condition; x p,b,i =1 means that the audit project has audit operations in any month within the audited unit and the project's expected audit cycle.

[0101] The meaning of the above expression can be understood as: once an audit project starts in a certain month t, then in the next M p The audit project must be carried out continuously without interruption within the month.

[0102] In an optional implementation, the auditor constraint rule includes that any auditor can only perform audit operations on at least one audit project of the same audited unit in any audit cycle. For example, if auditor A is in branch B1 in March, then he cannot audit branch B2 in March. Accordingly, auditor A can audit audit project C and audit project D at the same time in branch B1.

[0103] In this application, the following expression can be used to constrain the number of audited units corresponding to the auditor; wherein the expression includes:

[0104]

[0105] Among them, A p represents the set of all auditors; T represents the project planning audit cycle of the audit project; It means to traverse all audited units and count the number of audits of each audited unit within the preset time period; Indicates traversing all audit items and counting the audit items counted within the preset time period; x p,b,t ≤1 means that the audit operation corresponding to any audit item performed on any audited unit in any sub-period can only be counted once.

[0106] The meaning of the above expression can be understood as: ensuring that each auditor can only work in one branch at the same time, and avoiding the situation where one auditor appears in multiple branches at the same time to conduct audit activities.

[0107] Next, the following expression can be used to constrain the number of audit items corresponding to the auditor; the expression includes:

[0108]

[0109] Among them, B represents the set of all audited units; P represents the set of all audit projects; A p represents the set of all auditors; st represents the constraint condition; x p,b,t ≥1 means that the number of times the audit operation corresponding to any audit item is performed on any audited unit in any sub-period can be greater than once.

[0110] The meaning of the above expression can be understood as: it restricts each auditor from participating in multiple audit projects in the same branch at the same time.

[0111] S103. Process the audit plan generation model according to the audit elements to obtain a target audit plan corresponding to the audit objectives.

[0112] As an efficient optimization technique, linear programming aims to maximize or minimize a linear objective function within the framework of a series of linear constraints. There are already many mature methods in the industry that can be used to solve linear programming problems.

[0113] After the audit plan is generated, it can be transmitted to the audit team and the audit subject who performs the audit to the terminal where the audit plan is located, so that they can conduct a final review of the audit plan to ensure the quality of the generated audit plan.

[0114] When it is determined that the generated audit plan can be executed, the audit plan can be transmitted to the terminal where the person in charge of the relevant audited unit is located, and the terminal where the relevant auditors are located, so that all parties can be prepared for the audit, which can improve the overall efficiency of the audit work.

[0115] Therefore, in the technical solution of the present application, the solution algorithm for the audit plan generation model is not limited, and it is sufficient to achieve a target audit plan that meets the audit objectives.

[0116] The audit plan generation method provided by the embodiment of the present application, the audit plan generation method, device, equipment, storage medium and program product provided by the embodiment of the present application, obtain audit elements; wherein the audit elements include audit project data, audited unit data and auditor data; obtain a pre-constructed audit plan generation model; wherein the audit plan generation model is generated according to audit objectives and audit constraint rules; the audit objective is to minimize the number of audits of the audited unit within a preset time period; the audit constraint rules include audit time constraint rules and auditor constraint rules; the audit plan generation model is processed according to the audit elements to obtain a target audit plan corresponding to the audit objective plan; in the above scheme, according to the audit objectives and corresponding constraints in the audit plan generation model, it is possible to ensure the comprehensiveness of the audit work and the rationality of the audit resource allocation when conducting the audit according to the generated audit plan, reduce the number of unnecessary audits, and make more effective use of audit resources to avoid waste of resources; at the same time, it can also reduce the frequency of audits of the audited units, help reduce interference with the normal operation of the audited units, and improve their work efficiency; in this way, compared with the traditional way of generating audit plans based on manual experience and rules, the use of the audit plan generation model can systematically arrange audit plans, thereby improving the scientific rationality and efficiency of the entire audit work.

[0117] Figure 2 Schematic diagram of the audit plan generation method provided for this application Figure 2 ,like Figure 2 As shown, in this embodiment Figure 1 Based on the embodiment, the steps of solving and calculating the model in the audit plan generation method are described in detail.

[0118] Solving the optimal solution of the audit plan generation model can be understood as solving the objective function corresponding to the audit objectives predetermined in the model; since the objective function is affected by multiple constraints and the size of the function itself, it may be difficult to find the optimal solution or impossible to solve it within a reasonable time when the model is solved directly due to the large scale of the problem.

[0119] In view of the above situation, this application can adopt a two-step solution method to solve the audit plan generation model based on the constructed audit plan generation model and the audit elements used to generate the plan: in the first stage, the first algorithm is used to solve the model in the current state. The optimal choice is quickly converged to quickly generate a feasible solution, which provides a good foundation for subsequent further optimization. In the second stage, the feasible solution is optimized to obtain the final target audit plan.

[0120] Specifically, the method includes:

[0121] S201. Obtain audit elements.

[0122] S202. Obtain a pre-built audit plan generation model.

[0123] S203. Solve and calculate the audit plan generation model according to the audit elements and the first solution algorithm to obtain an initial audit plan corresponding to the audit objectives.

[0124] In this application, the first solution algorithm can be understood as a feasible solution to the model in the current state, that is, the algorithm used in the initial audit plan. It should be understood that the algorithms that implement the above functions can be regarded as the first solution algorithm in the technical solution of this application.

[0125] In some optional implementations, the present application solves and calculates the audit plan generation model according to the audit elements and the first solution algorithm to obtain an initial audit plan corresponding to the audit elements, including: generating an audit plan generation pseudocode according to the execution logic of the first algorithm, the audit elements and the audit constraint rules; executing the audit plan generation pseudocode to obtain an initial audit plan corresponding to the audit objectives.

[0126] In the technical solution of the present application, the first solution algorithm can be taken as a greedy algorithm as an example to exemplarily introduce the process of using the first algorithm to solve the initial audit plan of the audit objective.

[0127] Among them, the greedy algorithm is an algorithm that selects the current optimal solution at each decision stage. It does not consider the overall optimal solution, and the choice it makes is only the local optimal solution in a certain sense. The greedy algorithm cannot obtain the overall optimal solution for all problems, but it can produce the overall optimal solution or a solution close to the overall optimal solution for many problems with a wide range of problems.

[0128] Specifically, pseudo code is written according to the constraints in the audit plan generation model and the code execution logic of the greedy algorithm to obtain the audit plan generation pseudo code;

[0129] Furthermore, the audit elements required for generating the audit plan are parameterized, and the defined parameters and the specific data corresponding to each parameter are used as the input of the greedy algorithm, and the output parameters are defined as the parameters corresponding to the solution results of the audit plan generation model;

[0130] Finally, according to the defined input parameters and corresponding data and output parameters, the above audit plan is executed to generate pseudocode, and the specific data corresponding to the output parameters is obtained according to the execution results, that is, the initial audit plan corresponding to the audit objectives.

[0131] On this basis, the initial audit plan is taken as the initial solution of the second stage optimization solution, and it is optimized to obtain the target audit plan.

[0132] S204. Perform optimization calculation on the initial audit plan according to the audit elements and the second solution algorithm to obtain a target audit plan corresponding to the audit objectives.

[0133] In some optional implementations, based on the audit elements and the second solution algorithm, the initial audit plan is optimized and calculated to obtain a target audit plan corresponding to the audit objectives, including: using the second algorithm, audit elements, audit constraint rules and audit objectives to optimize the initial audit plan and obtain a target audit plan corresponding to the audit objectives.

[0134] In the technical solution of the present application, the second solution algorithm can be taken as the interior point method as an example to exemplify the process of using the second algorithm to solve the target audit plan of the audit objective.

[0135] Specifically, the interior point method remains within the feasible domain during each iteration, that is, it satisfies all constraints. Its basic steps include: constructing a standard form, initializing, iterative updating, checking convergence, and outputting the optimal result.

[0136] For example, in the actual optimization and solving process, the interior point method in the GLPK solver can also be used to realize the function of optimizing and solving the initial audit plan corresponding to the audit objective under the constraint rules of the model to obtain the optimal solution that satisfies the constraint rules, that is, the target audit plan.

[0137] It can be explained that the GLPK (GNU Linear Programming Toolkit) solver is an open source software for solving linear programming and mixed integer programming problems. It provides an efficient way to solve optimization problems, which usually involve finding the best solution to maximize or minimize a certain objective function under a series of constraints to achieve the global optimal solution of the model.

[0138] The audit plan generation method provided in the embodiment of the present application adopts a two-stage method to solve the optimal solution of the model in the process of solving the model, and obtains the target audit plan corresponding to the audit objective in the model; specifically, in the first stage, a heuristic or feasible solution is quickly generated, which is then used as the initial solution of the linear programming process in the second stage. In the second stage, the model further optimizes the initial solution under the given constraints to seek the optimal solution. Through this two-stage methodology, not only can the audit efficiency be significantly improved, but also a significant improvement in the audit quality can be achieved.

[0139] Next, taking the generation of an internal audit of a bank branch as an example, the audit plan generation solution provided in this application is exemplarily introduced.

[0140] Figure 3 The process of the audit plan generation method provided for this application Figure 3 See also Figure 3 Specific plans include:

[0141] A linear programming model was constructed to systematically define the set of audit projects, audited branches, and auditors, and the required number of months and auditors were assigned to each audit project, and the objective function of minimizing the number of times a branch was audited was established. In this way, the integrity of the audit project and the rationality of personnel allocation can be fully considered, ensuring the complete and continuous execution of the audit project in each branch.

[0142] Furthermore, a two-stage method is used to solve the problem. First, a greedy algorithm is used to quickly obtain an initial solution. On the one hand, the greedy algorithm can speed up the search; on the other hand, it can increase the probability of obtaining a suboptimal solution or an optimal solution, thereby improving the overall optimization effect. Then, the interior point method is combined for iterative optimization to find the optimal solution. Through this staged optimization strategy, an optimization solution that meets the specific requirements of the audit plan can be found efficiently to a certain extent.

[0143] In summary, this method can effectively coordinate and plan audit projects, thereby reducing the number of audits that each branch needs to undergo, avoiding unnecessary duplication of work, and ensuring efficient use of audit resources.

[0144] Figure 4 A schematic diagram of the structure generated for the audit plan provided for this application, such as Figure 4 As shown, the audit plan generation 40 provided in this embodiment includes: a data acquisition module 401, a model acquisition module 402 and a plan generation module 403; wherein,

[0145] The data acquisition module 401 is used to acquire audit elements, wherein the audit elements include audit project data, audited unit data and auditor data;

[0146] Model acquisition module 402, used to acquire a pre-built audit plan generation model; wherein the audit plan generation model is generated according to the audit objective and the audit constraint rules; the audit objective is to minimize the number of audits of the audited unit within a preset time period; the audit constraint rules include audit time constraint rules and audit personnel constraint rules;

[0147] The plan generation module 403 is used to process the audit plan generation model according to the audit elements to obtain a target audit plan corresponding to the audit target.

[0148] In a possible implementation, the objective function corresponding to the audit objective includes:

[0149]

[0150] Among them, Z represents the target audit plan corresponding to the audit objective; B represents the set of all audited units; It means traversing all audited units and counting the number of audits of each audited unit within a preset time period; T represents the project planning audit cycle of the audit project; It means traversing each sub-period within the preset period and counting whether each audited unit has been audited in each sub-period; P represents the set of all audit items; x p,b,t It means that the audit operation corresponding to any audit item is performed on any audited unit within any sub-period.

[0151] In a possible implementation, the audit time constraint rule includes that the audit period of the audit project is a continuous period, and the continuous period is greater than or equal to the project planning audit period of the audit project;

[0152] Auditor constraint rules include that any auditor can only perform audit operations on at least one audit project of the same audited unit within any audit cycle.

[0153] In a possible implementation, the audit plan generation module 403 includes:

[0154] The initial audit plan acquisition submodule is used to solve and calculate the audit plan generation model according to the audit elements and the first solution algorithm to obtain the initial audit plan corresponding to the audit objectives;

[0155] The target audit plan acquisition submodule is used to perform plan optimization calculation on the initial audit plan according to the audit elements and the second solution algorithm to obtain the target audit plan corresponding to the audit target.

[0156] In a possible implementation, the initial audit plan obtaining submodule includes:

[0157] A pseudo code generation unit, configured to generate an audit plan generation pseudo code according to the execution logic, audit elements and audit constraint rules of the first algorithm;

[0158] The initial audit plan obtaining unit is used to execute the audit plan generation pseudo code to obtain the initial audit plan corresponding to the audit target.

[0159] In a possible implementation, the target audit plan acquisition submodule includes:

[0160] The target audit plan obtaining unit is used to use the second algorithm, audit elements, audit constraint rules and audit objectives to perform plan optimization calculation on the initial audit plan to obtain a target audit plan corresponding to the audit objective.

[0161] The audit plan generation device provided in this embodiment can execute the method provided in the above method embodiment. Its implementation principle and technical effects are similar, and this embodiment will not be described in detail here.

[0162] Figure 5 This is a schematic diagram of the structure of the electronic device provided in this application. Figure 5 As shown, the electronic device 50 provided in this embodiment includes: at least one processor 501 and a memory 502. Optionally, the device 50 also includes a communication component 503. The processor 501, the memory 502 and the communication component 503 are connected via a bus 504.

[0163] In a specific implementation process, at least one processor 501 executes the computer-executable instructions stored in the memory 502, so that at least one processor 501 executes the above method.

[0164] The specific implementation process of the processor 501 can be found in the above method embodiment, and its implementation principle and technical effect are similar, so this embodiment will not be repeated here.

[0165] In the above embodiments, it should be understood that the processor may be a central processing unit (CPU), or other general-purpose processors, digital signal processors (DSP), application-specific integrated circuits (ASIC), etc. A general-purpose processor may be a microprocessor or any conventional processor. The steps of the method disclosed in the invention may be directly implemented as being executed by a hardware processor, or may be executed by a combination of hardware and software modules in the processor.

[0166] The memory may include a high-speed memory (Random Access Memory, RAM), and may also include a non-volatile memory (Non-volatile Memory, NVM), such as at least one disk memory.

[0167] The bus may be an Industry Standard Architecture (ISA) bus, a Peripheral Component Interconnect (PCI) bus, or an Extended Industry Standard Architecture (EISA) bus, etc. The bus may be divided into an address bus, a data bus, a control bus, etc. For ease of representation, the bus in the drawings of the present application is not limited to only one bus or one type of bus.

[0168] The present application also provides a computer program product, including a computer program, which implements the above method when executed by a processor.

[0169] The present application also provides a computer-readable storage medium, in which computer-executable instructions are stored. When a processor executes the computer-executable instructions, the above method is implemented.

[0170] The above-mentioned readable storage medium can be implemented by any type of volatile or non-volatile storage device or a combination thereof, such as static random access memory (SRAM), electrically erasable programmable read-only memory (EEPROM), erasable programmable read-only memory (EPROM), programmable read-only memory (PROM), read-only memory (ROM), magnetic memory, flash memory, magnetic disk or optical disk. The readable storage medium can be any available medium that can be accessed by a general or special-purpose computer.

[0171] An exemplary readable storage medium is coupled to a processor so that the processor can read information from the readable storage medium and write information to the readable storage medium. Of course, the readable storage medium can also be a component of the processor. The processor and the readable storage medium can be located in an application specific integrated circuit (Application Specific Integrated Circuits, referred to as: ASIC). Of course, the processor and the readable storage medium can also exist in the device as discrete components.

[0172] The division of units is only a logical function division, and there may be other divisions in actual implementation, such as multiple units or components can be combined or integrated into another system, or some features can be ignored or not executed. Another point is that the mutual coupling or direct coupling or communication connection shown or discussed can be an indirect coupling or communication connection through some interface, device or unit, which can be electrical, mechanical or other forms.

[0173] The units described as separate components may or may not be physically separated, and the components shown as units may or may not be physical units, that is, they may be located in one place or distributed on multiple network units. Some or all of the units may be selected according to actual needs to achieve the purpose of the solution of this embodiment.

[0174] In addition, each functional unit in each embodiment of the present invention may be integrated into one processing unit, or each unit may exist physically separately, or two or more units may be integrated into one unit.

[0175] If the function is implemented in the form of a software functional unit and sold or used as an independent product, it can be stored in a computer-readable storage medium. Based on this understanding, the technical solution of the present invention, or the part that contributes to the prior art, or the part of the technical solution, can be embodied in the form of a software product. The computer software product is stored in a storage medium, including several instructions for a computer device (which can be a personal computer, server, or network device, etc.) to perform all or part of the steps of the methods of each embodiment of the present invention. The aforementioned storage medium includes: U disk, mobile hard disk, read-only memory (ROM, Read-Only Memory), random access memory (RAM, Random Access Memory), disk or optical disk, etc. Various media that can store program codes.

[0176] Those skilled in the art can understand that all or part of the steps of implementing the above-mentioned method embodiments can be completed by hardware related to program instructions. The aforementioned program can be stored in a computer-readable storage medium. When the program is executed, the steps of the above-mentioned method embodiments are executed; and the aforementioned storage medium includes: ROM, RAM, disk or optical disk and other media that can store program codes.

[0177] Finally, it should be noted that those skilled in the art will readily conceive of other embodiments of the present invention after considering the specification and practicing the invention disclosed herein. The present invention is intended to cover any variations, uses or adaptations of the present invention, which follow the general principles of the present invention and include common knowledge or customary technical means in the art not disclosed by the present invention, are not limited to the precise structure described above and shown in the drawings, and may be modified and changed in various ways without departing from the scope thereof. The scope of the present invention is limited only by the appended claims.

Claims

1. A method for generating an audit plan, characterized in that: include: Acquire audit elements; wherein the audit elements include audit project data, audited unit data and auditor data; Obtaining a pre-built audit plan generation model; wherein the audit plan generation model is generated according to an audit objective and an audit constraint rule; the audit objective is to minimize the number of audits of the audited unit within a preset time period; the audit constraint rule includes an audit time constraint rule and an audit staff constraint rule; The audit plan generation model is processed according to the audit elements to obtain a target audit plan corresponding to the audit target.

2. The method according to claim 1, characterized in that The objective functions corresponding to the audit objectives include: Wherein, Z represents the target audit plan corresponding to the audit target; B represents the set of all the audited units; It means traversing all the audited units and counting the number of audits of each audited unit within a preset time period; T represents the project planning audit cycle of the audit project; It means traversing each sub-period within the preset period and counting whether each audited unit is audited in each sub-period; P represents the set of all the audit items; x p,b,t It means that the audit operation corresponding to any audit item is performed on any audited unit within any sub-period.

3. The method according to claim 1, characterized in that The audit time constraint rule includes that the audit period of the audit project is a continuous period, and the continuous period is greater than or equal to the project planning audit period of the audit project; The auditor constraint rules include that any auditor can only perform audit operations on at least one audit project of the same audited unit within any audit cycle.

4. The method according to claim 1, characterized in that: The audit plan generation model is processed according to the audit elements to obtain a target audit plan corresponding to the audit target, including: Solving and calculating the audit plan generation model according to the audit elements and the first solving algorithm to obtain an initial audit plan corresponding to the audit objectives; According to the audit elements and the second solution algorithm, the initial audit plan is optimized and calculated to obtain a target audit plan corresponding to the audit target.

5. The method according to claim 4, characterized in that The audit plan generation model is solved and calculated according to the audit elements and the first solution algorithm to obtain an initial audit plan corresponding to the audit elements, including: Generate an audit plan generation pseudo code according to the execution logic of the first algorithm, the audit elements and the audit constraint rules; Execute the audit plan to generate pseudocode and obtain an initial audit plan corresponding to the audit objective.

6. The method according to claim 4, characterized in that According to the audit elements and the second solution algorithm, the initial audit plan is optimized and calculated to obtain a target audit plan corresponding to the audit target, including: The second algorithm, the audit elements, the audit constraint rules and the audit objectives are used to perform plan optimization calculation on the initial audit plan to obtain a target audit plan corresponding to the audit objectives.

7. An audit plan generating device, characterized in that: include: A data acquisition module, used to acquire audit elements; wherein the audit elements include audit project data, audited unit data and auditor data; A model acquisition module, used to acquire a pre-built audit plan generation model; wherein the audit plan generation model is generated according to the audit objective and the audit constraint rules; the audit objective is to minimize the number of audits of the audited unit within a preset time period; the audit constraint rules include audit time constraint rules and audit personnel constraint rules; The plan generation module is used to process the audit plan generation model according to the audit elements to obtain a target audit plan corresponding to the audit target.

8. An electronic device, characterized in that: include: Memory, processor; The memory stores computer-executable instructions; The processor executes the computer-executable instructions stored in the memory, so that the processor performs the method according to any one of claims 1 to 6.

9. A computer-readable storage medium, characterized in that: The computer-readable storage medium stores computer-executable instructions, which are used to implement the method according to any one of claims 1 to 6 when executed by a processor.

10. A computer program product, characterized in that The invention comprises a computer program, which implements the method according to any one of claims 1 to 6 when being executed by a processor.

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