Digital auditing supervision system based on auditing management actual business requirements

Abstract

The invention discloses a digital auditing supervision system based on auditing management actual business requirements. The digital auditing supervision system comprises an auditing center, a cloud database and a client business end, the auditing center comprises an auditing server, a data security transmitter, a display screen and an operation table, and the auditing server is internally provided with a storage module, an auditing model database, a supervision module and a protection wall module; the auditing server is in network connection with the cloud database through a network; the client service end is in network connection with the auditing server through a network; and the mobile equipment equipped by the audit supervisor is connected with the audit server through a network. Computer auditing is adopted for business auditing, the auditing process is supervised online through the supervision module, public and fair auditing is guaranteed, auditing results and business data after auditing are both stored, the results are public, and auditing data are encrypted and stored, so that data safety is guaranteed.

Description

Technical Field

[0001] The present invention relates to the field of business audit technology, and in particular to a digital audit supervision system based on actual business needs of audit management. Background Art

[0002] Audit business management refers to the use of modern management methods by audit institutions to plan, organize, direct, coordinate and control audit business activities, including resource integration, planning management, quality control, information management, etc. Many business projects need to be audited before they can be started. If the audit fails, the project cannot be started. Traditional audits are all conducted through manual review, the audit process cannot be supervised, and the fairness of the audit is not easy to guarantee. Existing audits are basically conducted through online computer audits, but computer audits also require manual audits, lack of supervision, and cannot guarantee the fairness and justice of the audit. Therefore, it is necessary to effectively supervise the audit process of business projects to ensure the fairness of the audit and the security of audit data. Summary of the invention

[0003] In view of the shortcomings of the above-mentioned prior art, the purpose of the present invention is to propose a digital audit supervision system based on the actual business needs of audit management, which solves the problems of difficulty in ensuring audit fairness and audit data security.

[0004] A digital audit supervision system based on the actual business needs of audit management, including an audit center, a cloud database, and a customer business terminal;

[0005] The audit center includes an audit server, a data security transmitter, a display screen and an operation console. The audit server is provided with a storage module, an audit model database, a supervision module and a protective wall module. The data security transmitter is a one-way transmission connector that can only transmit data to the audit server but cannot download data. The audit model database stores a variety of business audit models and historical audit data corresponding to a variety of businesses. Each of the business audit models corresponds to an audit rule. The business data storage device is plugged into the data security transmitter and transmitted to the audit server. The business data transmission process needs to be filtered by the protective wall module to detect whether there is virus data. The supervision module monitors the business data through the business audit model audit process. The display screen is connected to the audit server data and is used to display the audit process and results. The operation console is connected to the audit server data and is used to operate the audit process.

[0006] The audit server is connected to the cloud database network through a network. The cloud database is provided with a data backup module and a data sharing module. The data backup module is used to store the business data and business audit results uploaded by the audit server. The business audit results will be backed up in the data sharing module.

[0007] The client business terminal is connected to the audit server network through a network. The client business terminal is provided with a business data submission interface. The business data submission interfaces in all the client business terminals are the same interface. The business data uploaded by the client business terminal is first filtered and detected by the protection wall module and then stored in the storage module;

[0008] The audit server sets access rights to the audit model database. When conducting an audit, the supervision module needs to be started first and a password is required to start the supervision module. After logging in and starting the supervision module, the audit model database will complete data docking with the audit server. The supervision module is provided with an early warning module, which will issue early warning information for abnormal audit processes;

[0009] The mobile device equipped by the audit supervisor is connected to the audit server through the network. After the supervision module is started, the audit start information will be sent to the mobile device equipped by the audit supervisor, and the audit information will be displayed in real time on the mobile device equipped by the audit supervisor.

[0010] In a preferred embodiment, after each business audit conducted by the audit center, all businesses that need to be audited will be saved in the storage module, and the audited businesses will be saved separately according to those that have passed the audit and those that have not passed the audit, and the saved audited businesses will be encrypted.

[0011] In a preferred embodiment, after completing all business audits, the audit service closes the supervision module. After closing, the audit server encrypts and compresses all audit services and uploads them to the data backup module of the cloud database.

[0012] In a preferred embodiment, each of the business audit models is divided into a plurality of business module audit units, and when each of the business module audit units audits the corresponding part of the business, it must compare and analyze the data in the audit model database;

[0013] A certain business data value of the audit business is M L-I , the corresponding business data N in the audit model database L-I , its deviation value is Y L-I =|M L-I -N L-I | / N L-I *100%, set the deviation warning coefficient η for the audit business. If the deviation value of a certain business data is greater than the deviation warning coefficient, a mark will be given. Otherwise, the deviation value of the business data meets the standard, where L represents the business type, and I represents the label corresponding to a certain business data within a certain business.

[0014] In a preferred embodiment, the audit server is provided with an audit disclosure module. For some businesses that need to be publicly audited, during the audit process, by starting the audit disclosure module, the user can connect to the audit server network through the audit disclosure supervision APP and supervise the business audit process in real time through the audit disclosure supervision APP.

[0015] In a preferred embodiment, when the supervision module process is started, an auditor registration form will pop up, and the auditor information needs to be filled in and clicked to confirm before the supervision module can be started.

[0016] In a preferred embodiment, the audit model database will be manually updated once in a while, audit services that are not included in the audit model database will be screened, audit services with better data will be added to the audit model database, and service data with poor data in the audit model database will be deleted.

[0017] In a preferred embodiment, a plurality of audit servers are arranged in the audit center, and the audit model databases in the plurality of audit servers are the same shared database.

[0018] In a preferred embodiment, when the client business terminal submits a business that needs to be audited, the business data will be submitted in accordance with the unified format requirements, and the business data that does not comply with the unified format will not be submitted.

[0019] The beneficial effects of the present invention are:

[0020] In the present invention, computer auditing is used to audit the business, and the audit process is supervised online through a supervision module to ensure the openness and fairness of the audit. The audit results and post-audit business data are saved, the results are made public, and the audit data is encrypted and saved to ensure data security. BRIEF DESCRIPTION OF THE DRAWINGS

[0021] The accompanying drawings are used to provide a further understanding of the present invention and constitute a part of the specification. Together with the embodiments of the present invention, they are used to explain the present invention and do not constitute a limitation of the present invention. In the accompanying drawings:

[0022] Figure 1 This is a structural diagram of a digital audit supervision system proposed by the present invention based on actual business needs of audit management. DETAILED DESCRIPTION

[0023] The technical solutions in the embodiments of the present invention will be described clearly and completely below in conjunction with the drawings in the embodiments of the present invention. Obviously, the described embodiments are only part of the embodiments of the present invention, rather than all the embodiments.

[0024] like Figure 1 As shown, a digital audit supervision system based on the actual business needs of audit management includes an audit center, a cloud database and a customer business terminal;

[0025] The audit center includes an audit server, a data security transmitter, a display screen and an operation console. The audit server is provided with a storage module, an audit model database, a supervision module and a protective wall module. The data security transmitter is a one-way transmission connector that can only transmit data to the audit server but cannot download data. The audit model database stores a variety of business audit models and historical audit data corresponding to a variety of businesses. Each of the business audit models corresponds to an audit rule. The business data storage device is plugged into the data security transmitter and transmitted to the audit server. The business data transmission process needs to be filtered by the protective wall module to detect whether there is virus data. The supervision module monitors the business data through the business audit model audit process. The display screen is connected to the audit server data and is used to display the audit process and results. The operation console is connected to the audit server data and is used to operate the audit process.

[0026] The audit server is only used for auditing. Other programs and software not related to auditing cannot be installed in the server. The audit server has basic file processing software and encryption programs. To ensure the security of the audit server, the firewall module is added to filter the business data and network information transmitted by the one-way transmission connector to prevent virus data from entering. Auditing is performed using the audit model, combined with audit rules, to reduce human audit factors, improve audit fairness, and facilitate audit supervision. The one-way transmission connector is a port that can only upload data, and the port will automatically close when downloading data.

[0027] The audit server is connected to the cloud database network through a network. The cloud database is provided with a data backup module and a data sharing module. The data backup module is used to store the business data and business audit results uploaded by the audit server. The business audit results will be backed up in the data sharing module.

[0028] After each audit task is completed, all audit business project data must be backed up to the data backup module to prevent the audit server from being damaged or abnormal and unable to find the audit business data. The data sharing module is used to make the audit results public so that the public can quickly know the audit results.

[0029] The client business terminal is connected to the audit server network through a network. The client business terminal is provided with a business data submission interface. The business data submission interfaces in all the client business terminals are the same interface. The business data uploaded by the client business terminal is first filtered and detected by the protection wall module and then stored in the storage module;

[0030] For those who are unable to upload audit business data to the audit center, they can log in to the client business terminal through a computer at home or in the office, and submit the business data that needs to be audited through the client business terminal. The client business terminal of all users has the same interface, so that the submitted business data is in a unified format, which is convenient for subsequent audits.

[0031] The audit server sets access rights to the audit model database. When conducting an audit, the supervision module needs to be started first and a password is required to start the supervision module. After logging in and starting the supervision module, the audit model database will complete data docking with the audit server. The supervision module is provided with an early warning module, which will issue early warning information for abnormal audit processes;

[0032] Auditing can only be carried out after the supervision module is started. After the supervision module is started, the entire audit process will be recorded to prevent tampering or illegal auditing. If there is no case record during the audit process, it will be inconvenient to find problems later. It can also be supervised remotely online. At the same time, abnormal auditing process will also issue an alarm or warning message.

[0033] The mobile device equipped by the audit supervisor is connected to the audit server through the network. After the supervision module is started, the audit start information will be sent to the mobile device equipped by the audit supervisor, and the audit information will be displayed in real time on the mobile device equipped by the audit supervisor.

[0034] It is also possible to achieve remote online supervision by connecting a remote mobile device to the audit server network to ensure that some supervisors are unable to reach the site for on-site supervision.

[0035] After each business audit conducted by the audit center, all businesses that need to be audited will be saved in the storage module, and the audited businesses will be saved separately according to those that have passed the audit and those that have not passed the audit, and the saved audited businesses will be encrypted and saved.

[0036] After the business audit is completed, it must be saved to prevent someone from modifying the audit results later. It must be saved in encrypted form and only specific personnel can open and read the data by entering a password.

[0037] After completing all business audits, the audit service closes the supervision module. After closing, the audit server encrypts and compresses all audit services and uploads them to the data backup module of the cloud database.

[0038] After each audit, an encrypted and compressed copy of the audit data will be backed up to the cloud database to prevent data loss due to abnormalities or damage to the audit server.

[0039] Each of the business audit models is divided into a plurality of business module audit units. When each of the business module audit units audits the corresponding part of the business, it must compare and analyze the data in the audit model database;

[0040] A certain business data value of the audit business is M L-I , the corresponding business data N in the audit model database L-I , its deviation value is Y L-I =|M L-I -N L-I | / N L-I *100%, set the deviation warning coefficient η for the audit business. If the deviation value of a certain business data is greater than the deviation warning coefficient, a mark will be given. Otherwise, the deviation value of the business data meets the standard, where L represents the business type, and I represents the label corresponding to a certain business data within a certain business.

[0041] For example, the deviation value of the third business data of the second business is:

[0042] Y 2-3 =|M 2-3 -N 2-3 | / N 2-3 *100%, where M 2-3 The mean is 23.5 ， N 2-3 The mean is 22.3, then Y 2-3 =1.2 / 22.3*100%=5.38%. If 5.38% is greater than η, the audit will be marked as not meeting the audit requirements. On the contrary, it is in compliance. Finally, the non-compliance is counted to determine whether the audit has passed. Every deviation value must be monitored online.

[0043] The audit server is provided with an audit disclosure module. For some businesses that need to be publicly audited, during the audit process, by starting the audit disclosure module, the user can connect to the audit server network through the audit disclosure supervision APP and supervise the business audit process in real time through the audit disclosure supervision APP.

[0044] For some audits that require public supervision, an audit disclosure module is set up. Everyone can conduct online supervision by installing the audit disclosure supervision APP, but opinions and guidance cannot be given. Any non-compliance can be raised later.

[0045] When the supervision module is started, the auditor registration form will pop up. You need to fill in the auditor information and click confirm to start the supervision module. This will help you find the auditors of a certain audit process later. Auditors include at least one principal auditor and 1-5 deputy auditors.

[0046] The audit model database will be manually updated every once in a while, the audited businesses that are not included in the audit model database will be screened, the audited businesses with better data will be added to the audit model database, and the business data with poor data in the audit model database will be deleted.

[0047] So that the database data can be more in line with the requirements of audit progress and the accuracy of audit digitization can be improved.

[0048] Multiple audit servers are set up in the audit center, and the audit model databases in the multiple audit servers are the same shared database. When the audit work is numerous, multiple audit servers can work at the same time, using the same audit model database to ensure the uniformity of audit standards, which can ensure both efficiency and fairness.

[0049] When the client business end submits a business that needs to be audited, the business data will be submitted in accordance with the unified format requirements. Business data that does not conform to the unified format will not be submitted. This will facilitate the subsequent audit and can also screen out business project data that fails the initial review.

[0050] The above description is only a preferred specific implementation manner of the present invention, but the protection scope of the present invention is not limited thereto. Any technician familiar with the technical field can make equivalent replacements or changes according to the technical scheme and inventive concept of the present invention within the technical scope disclosed by the present invention, which should be covered by the protection scope of the present invention.

Claims

1. A digital audit supervision system based on the actual business needs of audit management, characterized by: Including audit center, cloud database and customer business end; The audit center includes an audit server, a data security transmitter, a display screen and an operation console. The audit server is provided with a storage module, an audit model database, a supervision module and a protective wall module. The data security transmitter is a one-way transmission connector that can only transmit data to the audit server but cannot download data. The audit model database stores a variety of business audit models and historical audit data corresponding to a variety of businesses. Each of the business audit models corresponds to an audit rule. The business data storage device is plugged into the data security transmitter and transmitted to the audit server. The business data transmission process needs to be filtered by the protective wall module to detect whether there is virus data. The supervision module monitors the business data through the business audit model audit process. The display screen is connected to the audit server data and is used to display the audit process and results. The operation console is connected to the audit server data and is used to operate the audit process. The audit server is connected to the cloud database network through a network. The cloud database is provided with a data backup module and a data sharing module. The data backup module is used to store the business data and business audit results uploaded by the audit server. The business audit results will be backed up in the data sharing module. The client business terminal is connected to the audit server network through a network. The client business terminal is provided with a business data submission interface. The business data submission interfaces in all the client business terminals are the same interface. The business data uploaded by the client business terminal is first filtered and detected by the protection wall module and then stored in the storage module; The audit server sets access rights to the audit model database. When conducting an audit, the supervision module needs to be started first and a password is required to start the supervision module. After logging in and starting the supervision module, the audit model database will complete data docking with the audit server. The supervision module is provided with an early warning module, which will issue early warning information for abnormal audit processes; The mobile device equipped by the audit supervisor is connected to the audit server through the network. After the supervision module is started, the audit start information will be sent to the mobile device equipped by the audit supervisor, and the audit information will be displayed in real time on the mobile device equipped by the audit supervisor.

2. According to claim 1, a digital audit supervision system based on actual business needs of audit management is characterized by: After each business audit conducted by the audit center, all businesses that need to be audited will be saved in the storage module, and the audited businesses will be saved separately according to those that have passed the audit and those that have not passed the audit, and the saved audited businesses will be encrypted and saved.

3. According to claim 2, a digital audit supervision system based on actual business needs of audit management is characterized by: After completing all business audits, the audit service closes the supervision module. After closing, the audit server encrypts and compresses all audit services and uploads them to the data backup module of the cloud database.

4. According to claim 1, a digital audit supervision system based on actual business needs of audit management is characterized by: Each of the business audit models is divided into a plurality of business module audit units. When each of the business module audit units audits the corresponding part of the business, it must compare and analyze the data in the audit model database; A certain business data value of the audit business is M L-I , the corresponding business data N in the audit model database L-I , its deviation value is Y L-I =|M L-I -N L-I | / N L-I *100%, set the deviation warning coefficient η for the audit business. If the deviation value of a certain business data is greater than the deviation warning coefficient, a mark will be given. Otherwise, the deviation value of the business data meets the standard, where L represents the business type, and I represents the label corresponding to a certain business data within a certain business.

5. According to claim 1, a digital audit supervision system based on actual business needs of audit management is characterized by: The audit server is provided with an audit disclosure module. For some businesses that need to be publicly audited, during the audit process, by starting the audit disclosure module, the user can connect to the audit server network through the audit disclosure supervision APP and supervise the business audit process in real time through the audit disclosure supervision APP.

6. According to claim 1, a digital audit supervision system based on actual business needs of audit management is characterized by: When the supervision module process is started, an auditor registration form will pop up. The auditor information needs to be filled in and clicked to confirm before the supervision module can be started.

7. According to claim 1, a digital audit supervision system based on actual business needs of audit management is characterized by: The audit model database will be manually updated every once in a while, the audited businesses that are not included in the audit model database will be screened, the audited businesses with better data will be added to the audit model database, and the business data with poor data in the audit model database will be deleted.

8. According to claim 1, a digital audit supervision system based on actual business needs of audit management is characterized by: A plurality of audit servers are arranged in the audit center, and the audit model databases in the plurality of audit servers are the same shared database.

9. According to claim 1, a digital audit supervision system based on actual business needs of audit management is characterized by: When the client business terminal submits a business that requires auditing, the business data must be submitted in accordance with the unified format requirements. Business data that does not comply with the unified format will not be submitted.

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