Audit method, system and equipment for financial reimbursement and storage medium

Abstract

The invention discloses an auditing method, system and device for financial reimbursement and a storage medium, and relates to the technical field of financial management, and the method comprises the steps: building an initial auditing scheme containing a plurality of to-be-audited items according to a to-be-audited object and historical financial reimbursement auditing data; according to the historical financial reimbursement audit data, respectively allocating an object priority and a project priority to the to-be-audited object and the to-be-audited project; adjusting the auditing sequence of the initial auditing scheme based on the object priority, the project priority and the dynamic risk information to obtain a target auditing scheme; and evaluating project risk levels of all to-be-audited projects and object risk levels of to-be-audited objects according to the target audit scheme. The initial auditing scheme is established according to the to-be-audited object and the historical financial reimbursement auditing data, the auditing scheme is dynamically adjusted through the distribution priority and the dynamic risk information, manual auditing is not needed, the auditing time is saved, and the auditing scheme is easy to adjust.

Description

Technical Field

[0001] The present application relates to the technical field of financial management, and more specifically, to an audit method, system, device and storage medium for financial reimbursement. Background Art

[0002] Financial reimbursement is a key link in corporate financial management. It involves the reimbursement of various expenses incurred by employees due to work. It is not only a reflection of the company's capital flow, but also an important test of the effectiveness of internal control. With the development of informatization, financial reimbursement has gradually evolved from the original paper reimbursement to the current mobile reimbursement, which has greatly improved work efficiency. However, despite the continuous optimization of the reimbursement process, there are still some problems, such as non-standard original vouchers and illegal and disciplinary expenditures, which may have a negative impact on the company's financial management. Therefore, it is crucial to strengthen the standardization, accuracy and timeliness of financial reimbursement.

[0003] Existing technologies mainly improve efficiency and accuracy in financial reimbursement audits through intelligent and automated means. On the one hand, manual review still occupies a certain position, and financial personnel carefully check paper or electronic reimbursement documents to ensure the compliance and authenticity of reimbursement content. On the other hand, the application of financial software and reimbursement systems is becoming more and more widespread. They use OCR technology to automatically identify invoice information, connect to the tax system to verify the authenticity of invoices, and realize rapid data entry and verification.

[0004] However, when financial reimbursement audits in the prior art are conducted manually, financial personnel are required to check reimbursement documents item by item, which is time-consuming. Especially when the amount of reimbursement is large, the audit speed is difficult to improve. The configuration of audit objects and the arrangement of audit plans in financial software and reimbursement systems are rigid and not flexible enough. Different companies need to modify audit objects or audit plans, which requires a lot of development work. There is also the possibility that the financial reimbursement audit plan will change every year. The inflexible audit plan setting cannot meet the demands of enterprises. Summary of the invention

[0005] In response to at least one defect or improvement need in the prior art, the present invention provides an audit method, system, device and storage medium for financial reimbursement, which are used to solve the problems in the prior art that manual audits are time-consuming and inefficient, and the configuration of audit objects and the arrangement of audit plans during software system audits are rigid and cannot be flexibly adjusted.

[0006] To achieve the above object, according to a first aspect of the present invention, there is provided an audit method for financial reimbursement, comprising:

[0007] Establish an initial audit plan containing multiple items to be audited based on the audited objects and historical financial reimbursement audit data;

[0008] Assign object priority and project priority to audited objects and audited projects respectively based on historical financial reimbursement audit data;

[0009] Adjust the audit sequence of the initial audit plan based on the object priority, project priority and dynamic risk information to obtain the target audit plan;

[0010] Use the target audit plan to assess the project risk levels of all projects to be audited and the object risk levels of the objects to be audited.

[0011] In a possible implementation, an initial audit plan including multiple items to be audited is established based on the audited object and historical financial reimbursement audit data, and further includes:

[0012] Establish a financial reimbursement audit object database based on historical financial reimbursement audit data and newly added audit objects;

[0013] Search for items to be audited from the financial reimbursement audit object database based on the object to be audited;

[0014] Associate the items to be audited with the objects to be audited and establish an initial audit plan.

[0015] In a possible implementation, the object priority and the project priority are respectively assigned to the audit objects and the audit projects according to the historical financial reimbursement audit data, and further include:

[0016] Determine the risk level association of the audited object based on historical financial reimbursement audit data;

[0017] Assign object priorities to the audited objects based on their risk level associations;

[0018] Determine the risk level correlation of the items to be audited based on historical financial reimbursement audit data;

[0019] Assign project priorities to the projects to be audited based on their risk level associations.

[0020] In a possible implementation, adjusting the audit order of the initial audit plan based on the object priority, the project priority and the dynamic risk information to obtain the target audit plan also includes:

[0021] Real-time monitoring of external audit environment information and internal business adjustment status to extract dynamic risk information;

[0022] Based on the dynamic risk information, the object priority and project priority are revised respectively;

[0023] The audit sequence of the initial audit plan is adjusted according to the revised object priority and project priority to obtain the target audit plan.

[0024] In a possible implementation, the object priority and the project priority are modified based on the dynamic risk information, and further include:

[0025] Evaluate the dynamic changes in the risk level of the audited object based on dynamic risk information;

[0026] Re-prioritize the objects according to the dynamic changes in the risk level of the audited objects;

[0027] Evaluate the dynamic changes in risk levels of projects to be audited based on dynamic risk information;

[0028] Re-prioritize projects according to the dynamic changes in risk levels of the projects to be audited.

[0029] In a possible implementation, the project risk levels of all the projects to be audited and the object risk levels of the objects to be audited are evaluated by the target audit plan, and further include:

[0030] Treat the audit items in the order of risk level from high to low. Audit the items to be audited one by one in the order of risk level from high to low.

[0031] Comprehensively evaluate the object risk level of the corresponding audit object based on the project risk levels of all audit items in the same audit object;

[0032] If the object risk level of the audit object is high risk, the object risk level of the object with a lower priority than the high-risk audit object is evaluated as high risk.

[0033] In a possible implementation, comprehensively evaluating the object risk level of the corresponding audited object based on the project risk levels of all audited projects in the same audited object also includes:

[0034] Convert project risk levels into project risk scores;

[0035] Set the project scoring weight according to the project priority;

[0036] Determine the object risk score of the audit object based on the project risk score and the project score weight ratio;

[0037] According to the preset object risk assessment rules, the object risk score is converted into the object risk level.

[0038] According to a second aspect of the present invention, there is also provided an audit system for financial reimbursement, comprising:

[0039] An initial plan module, which is configured to establish an initial audit plan containing multiple items to be audited based on the object to be audited and historical financial reimbursement audit data;

[0040] A priority module, which is configured to assign object priority and project priority to the audited objects and audited projects respectively according to the historical financial reimbursement audit data;

[0041] A target program module, which is configured to adjust the audit sequence of the initial audit program based on the object priority, the project priority and the dynamic risk information to obtain a target audit program;

[0042] The risk audit module is configured to evaluate the project risk levels of all projects to be audited and the object risk levels of the objects to be audited based on the target audit scheme.

[0043] According to the third aspect of the present invention, there is also provided an audit device for financial reimbursement, which includes at least one processing unit and at least one storage unit, wherein the storage unit stores a computer program, and when the computer program is executed by the processing unit, the processing unit executes any one of the steps of the above-mentioned audit method for financial reimbursement.

[0044] According to a fourth aspect of the present invention, there is also provided a storage medium storing a computer program executable by an access authentication device, wherein when the computer program runs on the access authentication device, the access authentication device executes any of the steps of the above-mentioned audit method for financial reimbursement.

[0045] In general, the above technical solutions conceived by the present invention can achieve the following beneficial effects compared with the prior art:

[0046] The audit method for financial reimbursement provided by the present invention can accurately identify the potential risk points of the audit objects and projects through historical financial reimbursement audit data, so as to formulate a more targeted initial audit plan, avoid the blind and comprehensive audit method of manual audit, and significantly improve the audit efficiency. Based on the object priority and project priority, combined with dynamic risk information, the audit evaluation is more comprehensive and accurate. Therefore, the method can flexibly adjust the audit sequence to ensure that high-risk objects and projects are audited first. The dynamic adjustment mechanism enables audit resources to be more reasonably allocated, further improving the pertinence and timeliness of the audit work. By comprehensively considering multiple risk factors, the real risk status of the audit projects and objects can be more objectively evaluated, so that the formulated audit plan can be adjusted in time according to changes in actual conditions, thereby improving the flexibility of the audit plan. BRIEF DESCRIPTION OF THE DRAWINGS

[0047] In order to more clearly illustrate the technical solutions in the embodiments of the present application, the drawings required for use in the embodiments will be briefly introduced below. Obviously, the drawings described below are only some embodiments of the present application. For ordinary technicians in this field, other drawings can be obtained based on these drawings without paying creative work.

[0048] Figure 1 A flow chart of an embodiment of an audit method for financial reimbursement provided by the present invention;

[0049] Figure 2 The present invention provides Figure 1 A schematic flow chart of an embodiment of step S101;

[0050] Figure 3 The present invention provides Figure 1 A schematic diagram of a flow chart of an embodiment of step S102;

[0051] Figure 4 The present invention provides Figure 1 A schematic flow chart of an embodiment of step S103;

[0052] Figure 5 The present invention provides Figure 4 A schematic diagram of a flow chart of an embodiment of step S402;

[0053] Figure 6 The present invention provides Figure 1 A schematic flow chart of an embodiment of step S104;

[0054] Figure 7 The present invention provides Figure 6 A flowchart of an embodiment of step S602;

[0055] Figure 8 A schematic diagram of the structure of an embodiment of an audit system for financial reimbursement provided by the present invention;

[0056] Fig. 9 A schematic diagram of the structure of an audit device for financial reimbursement provided by an embodiment of the present invention. DETAILED DESCRIPTION

[0057] In order to make the purpose, technical solutions and advantages of the present invention more clearly understood, the present invention is further described in detail below in conjunction with the accompanying drawings and embodiments. It should be understood that the specific embodiments described herein are only used to explain the present invention and are not intended to limit the present invention. In addition, the technical features involved in the various embodiments of the present invention described below can be combined with each other as long as they do not conflict with each other.

[0058] The terms "first", "second", "third", etc. in the specification and claims of this application and the above-mentioned drawings are used to distinguish different objects, rather than to describe a specific order. In addition, the terms "including" and "having" and any variations thereof are intended to cover non-exclusive inclusions. For example, a process, method, system, product or device that includes a series of steps or units is not limited to the listed steps or units, but optionally includes steps or units that are not listed, or optionally includes other steps or units inherent to these processes, methods, products or devices.

[0059] The present invention provides an audit method, system, device and storage medium for financial reimbursement, which are described below respectively.

[0060] See also Figure 1 , Figure 1 A flowchart of an embodiment of an audit method for financial reimbursement provided by the present invention is provided. In a specific embodiment of the present invention, an audit method for financial reimbursement is disclosed, including:

[0061] S101. Establish an initial audit plan containing multiple items to be audited based on the audited items and historical financial reimbursement audit data;

[0062] S102, assigning object priority and project priority to the audited objects and audited projects respectively according to the historical financial reimbursement audit data;

[0063] S103, adjusting the audit order of the initial audit plan based on the object priority, project priority and dynamic risk information to obtain a target audit plan;

[0064] S104. Evaluate the project risk levels of all projects to be audited and the object risk levels of the objects to be audited using the target audit plan.

[0065] In the above embodiment, first, an initial audit plan including multiple items to be audited is established based on the audit object and historical financial reimbursement audit data, ensuring the comprehensiveness and pertinence of the audit work. Among them, the historical financial reimbursement audit data provides rich reference information, including the compliance of past reimbursement items, the frequency of abnormal reimbursement behavior, and the risk level of different reimbursement categories. By analyzing the historical financial reimbursement audit data, potential audit focuses can be identified, so as to formulate a more scientific and reasonable initial audit plan.

[0066] Next, based on the historical financial reimbursement audit data, object priority and project priority are assigned to the audited objects and audited projects respectively. Object priority is mainly set based on factors such as the compliance of past reimbursement behaviors, the size of reimbursement amounts, and the frequency of reimbursement; project priority is divided according to factors such as the nature, scale, budget execution, and potential risks of the project. By setting priorities, the focus of the audit work can be clarified to ensure that high-risk objects and projects receive priority attention. It should be noted that an audit plan includes multiple audit objects, and an audit object includes multiple audit projects.

[0067] Then, based on the object priority, project priority and dynamic risk information, the audit sequence of the initial audit plan is adjusted to obtain the target audit plan. Dynamic risk information may include but is not limited to the latest policy changes, market environment changes, and internal management information, which have an important impact on the focus and sequence of audit work. By comprehensively considering these factors, the audit plan can be flexibly adjusted to ensure that the audit work can keep up with the changes in the situation and timely discover and respond to potential risks.

[0068] Finally, based on the target audit plan, the project risk level of all projects to be audited and the object risk level of the audited objects are evaluated, and more intuitive audit results are provided through quantitative analysis. The project risk level mainly reflects the compliance, authenticity and potential economic losses of the reimbursement items; the object risk level mainly reflects the overall compliance and risk status of the audited objects in terms of reimbursement behavior. By evaluating the risk level, the compliance and rationality of the reimbursement items can be judged more accurately, providing strong support for subsequent audit decisions and rectification work.

[0069] Compared with the prior art, the audit method for financial reimbursement provided in this embodiment can accurately identify the potential risk points of the audited objects and projects through historical financial reimbursement audit data, thereby formulating a more targeted initial audit plan, avoiding the blind and comprehensive audit method of manual audit, and significantly improving the audit efficiency. Based on the object priority and project priority, combined with dynamic risk information, the audit assessment is more comprehensive and accurate. Therefore, the method can flexibly adjust the audit sequence to ensure that high-risk objects and projects are audited first. The dynamic adjustment mechanism enables audit resources to be more reasonably allocated, further improving the pertinence and timeliness of the audit work. By comprehensively considering multiple risk factors, the real risk status of the audited projects and objects can be more objectively evaluated, so that the formulated audit plan can be adjusted in time according to changes in actual conditions, thereby improving the flexibility of the audit plan.

[0070] See also Figure 2 , Figure 2 The present invention provides Figure 1 In some embodiments of the present invention, an initial audit plan including multiple items to be audited is established based on the audit object and historical financial reimbursement audit data, and further includes:

[0071] S201. Establish a financial reimbursement audit object database based on historical financial reimbursement audit data and newly added audit objects;

[0072] S202, searching for items to be audited from a financial reimbursement audit object database based on the object to be audited;

[0073] S203. Associate the items to be audited with the objects to be audited and establish an initial audit plan.

[0074] In the above embodiment, first, the historical financial reimbursement audit data and the latest object information included in the audit scope are integrated to construct a comprehensive financial reimbursement audit object database. The financial reimbursement audit object database not only includes key data points, common problems and risk areas in past audit cases, but also includes the basic information of newly added audit objects, past transaction records, etc., to facilitate the in-depth development of subsequent audit work.

[0075] Subsequently, based on the characteristics and needs of the specific audit object, intelligent screening tools are used to accurately find related audit items from the established financial reimbursement audit object database. Algorithms can be used to match the industry characteristics, business scale, historical reimbursement patterns and other factors of the audit object to quickly lock in potential audit focus areas, such as high-frequency reimbursement categories, abnormal transaction patterns, etc., thereby ensuring the effective allocation of audit resources.

[0076] Next, the selected audit items are associated with the corresponding audit objects, and an initial audit plan is customized based on the audit objectives, legal and regulatory requirements, and industry best practices. The initial audit plan details the scope, focus, methods, schedule, and required resources of the audit, ensuring the systematic, comprehensive, and targeted nature of the audit work.

[0077] See also Figure 3 , Figure 3 The present invention provides Figure 1 The flowchart of an embodiment of step S102 in some embodiments of the present invention is as follows: in some embodiments of the present invention, the object priority and the project priority are respectively assigned to the audit object and the audit project according to the historical financial reimbursement audit data, and further includes:

[0078] S301. Determine the risk level association of the audit object based on historical financial reimbursement audit data;

[0079] S302, assigning object priorities to the objects to be audited based on the risk level association of the objects to be audited;

[0080] S303. Determine the risk level association of the project to be audited based on historical financial reimbursement audit data;

[0081] S304. Allocate project priorities for the projects to be audited based on the risk level associations of the projects to be audited.

[0082] In the above embodiment, first, the historical financial reimbursement audit data is deeply mined, and through a detailed analysis of past audit cases, the risk characteristics of different audit objects in terms of reimbursement behavior, compliance, internal control, etc. are identified. Based on these characteristics, a risk level association is determined for each audit object. This level reflects the severity and urgency of the problems it may face in future audits.

[0083] Based on the correlation between the risk levels of the audited objects, and taking into account the availability of audit resources and audit objectives, an object priority is assigned to each audited object. The object priority not only takes into account the risk level of the object itself, but also combines factors such as audit strategies and industry trends to ensure that high-risk objects receive timely and in-depth audit attention.

[0084] Similarly, historical financial reimbursement audit data also needs to be analyzed in depth to determine the risk level correlation of the projects to be audited, focusing on key indicators such as the size of the project reimbursement amount, abnormal reimbursement frequency, and compliance of the reimbursement category. Combined with the nature and characteristics of the project itself, a risk level is assessed for each project to be audited.

[0085] Finally, based on the risk level correlation of the projects to be audited, a project priority is assigned to each project to be audited. The project priority not only reflects the risk level of the project itself, but also takes into account the optimal allocation of audit resources and the feasibility of the audit plan to ensure that high-risk projects can be audited first and potential problems can be revealed and corrected in a timely manner.

[0086] See also Figure 4 , Figure 4 The present invention provides Figure 1 In some embodiments of the present invention, the audit sequence of the initial audit plan is adjusted based on the object priority, the project priority and the dynamic risk information to obtain the target audit plan, and further includes:

[0087] S401, real-time monitoring of external audit environment information and internal business adjustment status to extract dynamic risk information;

[0088] S402, respectively modifying the object priority and the project priority based on the dynamic risk information;

[0089] S403. Adjust the audit sequence of the initial audit plan according to the revised object priority and project priority to obtain a target audit plan.

[0090] In the above embodiment, external audit environment information may include updates of laws and regulations, changes in industry regulatory policies, changes in market competition, etc., while internal business adjustment conditions may involve adjustments to the corporate organizational structure, optimization of business processes, development of new businesses, etc. By comprehensively collecting and deeply analyzing this information, dynamic risk information related to auditing can be extracted in a timely manner, providing a basis for subsequent priority adjustments and optimization of audit sequences.

[0091] After obtaining dynamic risk information, we immediately conducted a detailed assessment of this information to determine its impact on the risk level of the audit object and the audited project. Based on the assessment results, we made corresponding corrections to the object priority and project priority. For example, if the external audit environment information shows that a certain industry is facing strict regulatory review, the priority of the audited objects in the industry can be increased; if the internal business adjustment situation shows that a project has potential compliance risks, the priority of the project can be increased.

[0092] According to the revised object priority and project priority, the audit order of the initial audit plan is readjusted, and the target audit plan needs to be formulated by comprehensively considering factors such as the availability of audit resources and the urgency of audit objectives. This adjustment not only ensures that high-risk objects and projects can receive timely and in-depth audit attention, but also improves the overall efficiency and accuracy of audit work.

[0093] See also Figure 5 , Figure 5 The present invention provides Figure 4 In some embodiments of the present invention, the object priority and the project priority are modified based on the dynamic risk information, and further include:

[0094] S501. Evaluate the dynamic changes in the risk level of the audited object based on dynamic risk information;

[0095] S502, re-ranking the priorities of the objects to be audited according to the dynamic changes in the risk levels of the objects to be audited;

[0096] S503. Evaluate the dynamic changes in the risk level of the audited project based on dynamic risk information;

[0097] S504. Re-order the project priorities according to the dynamic changes in the risk levels of the projects to be audited.

[0098] In the above embodiment, dynamic risk information related to the audit object is monitored, which may come from changes in the market environment, updates of laws and regulations, dynamics of competitors, business adjustments within the enterprise, etc. Through in-depth analysis of this information, the dynamic changes in the risk level of the audit object are evaluated, which not only considers the current risk level, but also predicts the possible change trend of the risk in the future, providing an important basis for re-ranking the priority of the object.

[0099] After evaluating the dynamic changes in the risk levels of the audited objects, the priorities of the objects were re-ranked according to these changes, and the original priorities were adjusted by comprehensively considering factors such as the magnitude of the risk level change, the speed of change, and the risk type. For objects with significantly increased risk levels, their priorities were increased to ensure that they can be audited in depth in a timely manner; for objects with reduced risk levels, their priorities were appropriately reduced to allocate more resources to other objects that need more attention.

[0100] Similarly, we also conduct an in-depth analysis of the dynamic risk information related to the projects to be audited, evaluate the dynamic changes in the risk level of the projects, and also consider multiple aspects, including factors such as the nature, scale, progress, and cost of the projects, as well as the impact of external factors such as the market environment, laws and regulations. Through the comprehensive analysis of this information, we can more accurately judge the risk level of the project and its changing trend.

[0101] After evaluating the dynamic changes in the risk levels of the projects to be audited, the project priorities were re-ranked according to these changes. The original priorities were also adjusted by considering factors such as the magnitude and speed of risk level changes and risk types. For projects with significantly increased risk levels, their priorities were increased to strengthen the monitoring and auditing of the projects; for projects with decreased risk levels, their priorities were appropriately reduced to optimize resource allocation and improve audit efficiency.

[0102] See also Figure 6 , Figure 6 The present invention provides Figure 1 The flowchart of an embodiment of step S104 in the embodiment of the present invention, in some embodiments of the present invention, the project risk level of all the projects to be audited and the object risk level of the objects to be audited are evaluated by the target audit scheme, and further includes:

[0103] S601. Audit the items to be audited in the audit object in the order of high to low risk level. Audit the items to be audited in the order of high to low risk level.

[0104] S602, comprehensively assessing the object risk level of the corresponding audit object based on the project risk levels of all audit items in the same audit object;

[0105] S603. If the object risk level of the audit object is high risk, the object risk level of the object with a lower priority than the high risk audit object is evaluated as high risk.

[0106] In the above embodiment, the items to be audited in the audit object are sorted in descending order of the object risk level. For each audit object, each audit object is audited one by one in descending order of the project risk level of its internal audit items. This step ensures that high-risk projects can be given priority attention and processing, thereby effectively reducing potential risk losses.

[0107] During the audit process, the object risk level of the corresponding audit object was comprehensively evaluated based on the project risk level of all audited projects in the same audit object. The weighted average method was used to quantify the risk level of each project, and the overall risk level of the audit object was obtained based on this, which can more accurately grasp the risk status of the audit object and provide an important basis for subsequent risk management and audit work.

[0108] After comprehensively evaluating the object risk levels of all audited objects, further risk level adjustments are made. Specifically, if the object risk level of an audited object is assessed as high risk, then the object risk levels of other objects with a lower priority than the high-risk audited object are also assessed as high risk. This is based on the consideration of risk transmission and diffusion, and aims to ensure that all other objects that may be affected by high-risk objects can also receive sufficient attention and audit resources.

[0109] See also Figure 7 , Figure 7 The present invention provides Figure 6 In some embodiments of the present invention, the object risk level of the corresponding object to be audited is comprehensively evaluated according to the project risk levels of all the items to be audited in the same object to be audited, and further includes:

[0110] S701. Convert the project risk level into a project risk score;

[0111] S702, setting the project scoring weight ratio according to the project priority;

[0112] S703. Determine the object risk score of the audit object based on the project risk score and the project score weight ratio;

[0113] S704: Convert the object risk score into an object risk level according to preset object risk assessment rules.

[0114] In the above embodiment, the project risk level of each audited project is converted into a project risk score in order to convert the qualitative risk level into a quantitative risk score, which is convenient for subsequent calculation and comparison. According to the severity of the risk level, a corresponding score is assigned to each level, such as a high risk level corresponds to a higher score, and a low risk level corresponds to a lower score.

[0115] The project scoring weight is set according to the project priority. This is to take into account that the importance of different projects in the audit objects may vary. Therefore, it is necessary to adjust the impact of their risk scores in the overall assessment according to the project priority. A weight is assigned to each project according to the project priority. The higher the priority of the project, the greater its weight.

[0116] After determining the project risk score and the project score weight ratio, the object risk score of the audit object is calculated based on this information. Specifically, the risk score of each project is multiplied by its corresponding weight ratio, and then the weighted risk scores of all projects are added together to obtain the total risk score of the audit object, which realizes the comprehensive consideration of the project risk score and reflects the overall risk level of the audit object.

[0117] According to the preset object risk assessment rules, the object risk score of the audited object is converted into the object risk level. This is to convert the quantitative risk score into a qualitative risk level for easy understanding and application. Different risk level thresholds are set according to the distribution of risk scores. For example, a high risk level corresponds to a higher score interval, and a low risk level corresponds to a lower score interval. The object risk score of the audited object is compared with these thresholds to determine its corresponding risk level.

[0118] In order to better implement the audit method for financial reimbursement in the embodiment of the present invention, based on the audit method for financial reimbursement, please refer to Figure 8 , Figure 8 This is a schematic diagram of the structure of an embodiment of an audit system for financial reimbursement provided by the present invention. The embodiment of the present invention provides an audit system 800 for financial reimbursement, including:

[0119] An initial plan module 810 is configured to establish an initial audit plan including multiple items to be audited according to the object to be audited and the historical financial reimbursement audit data;

[0120] A priority module 820, which is configured to assign object priority and project priority to the audited objects and audited projects respectively according to the historical financial reimbursement audit data;

[0121] A target program module 830, which is configured to adjust the audit sequence of the initial audit program based on the object priority, the project priority and the dynamic risk information to obtain a target audit program;

[0122] The risk audit module 840 is configured to evaluate the project risk levels of all projects to be audited and the object risk levels of the objects to be audited based on the target audit scheme.

[0123] It should be noted here that the system 800 provided in the above embodiment can implement the technical solutions described in the above method embodiments. The specific implementation principles of the above modules or units can refer to the corresponding contents in the above method embodiments, which will not be repeated here.

[0124] See also Fig. 9 , Fig. 9 A schematic diagram of the structure of an audit device for financial reimbursement provided by an embodiment of the present invention. Based on the above-mentioned audit method for financial reimbursement, the present invention also provides an audit device for financial reimbursement, and the audit device for financial reimbursement can be a computing device such as a mobile terminal, a desktop computer, a notebook, a palm computer, and a server. The audit device for financial reimbursement 900 includes a processor 910, a memory 920, and a display 930. Fig. 9 Only some of the components of the auditing device for financial reimbursement are shown, but it should be understood that it is not required to implement all of the shown components, and more or fewer components may be implemented instead.

[0125] In some embodiments, the memory 920 may be an internal storage unit of the audit device 900 for financial reimbursement, such as a hard disk or memory of the audit device 900 for financial reimbursement. In other embodiments, the memory 920 may also be an external storage device of the audit device 900 for financial reimbursement, such as a plug-in hard disk, a smart media card (SMC), a secure digital (SD) card, a flash card, etc. equipped on the audit device 900 for financial reimbursement. Further, the memory 920 may also include both an internal storage unit and an external storage device of the audit device 900 for financial reimbursement. The memory 920 is used to store application software and various data installed in the audit device 900 for financial reimbursement, such as a program code installed in the audit device 900 for financial reimbursement. The memory 920 may also be used to temporarily store data that has been output or is to be output. In one embodiment, an audit program 940 for financial reimbursement is stored in the memory 920, and the audit program 940 for financial reimbursement can be executed by the processor 910, thereby realizing the audit method for financial reimbursement of each embodiment of the present application.

[0126] In some embodiments, the processor 910 can be a central processing unit (CPU), a microprocessor or other data processing chip, used to run program codes stored in the memory 920 or process data, such as executing an audit method for financial reimbursement.

[0127] In some embodiments, the display 930 may be an LED display, a liquid crystal display, a touch-sensitive liquid crystal display, an OLED (Organic Light-Emitting Diode) touch device, etc. The display 930 is used to display information on the audit device 900 for financial reimbursement and to display a visual user interface. The components 910-930 of the audit device 900 for financial reimbursement communicate with each other via a system bus.

[0128] In one embodiment, when the processor 910 executes the audit program 940 for financial reimbursement in the memory 920 , the steps in the above-mentioned audit method for financial reimbursement are implemented.

[0129] This embodiment also provides a computer-readable storage medium on which an audit program for financial reimbursement is stored. When the audit program for financial reimbursement is executed by a processor, the following steps are implemented:

[0130] Establish an initial audit plan containing multiple items to be audited based on the audited objects and historical financial reimbursement audit data;

[0131] Assign object priority and project priority to audited objects and audited projects respectively based on historical financial reimbursement audit data;

[0132] Adjust the audit sequence of the initial audit plan based on the object priority, project priority and dynamic risk information to obtain the target audit plan;

[0133] Use the target audit plan to assess the project risk levels of all projects to be audited and the object risk levels of the objects to be audited.

[0134] In summary, the audit method for financial reimbursement provided by the present invention can accurately identify the potential risk points of the audited objects and projects through historical financial reimbursement audit data, so as to formulate a more targeted initial audit plan, avoid the blind and comprehensive audit method of manual audit, and significantly improve the audit efficiency. Based on the object priority and project priority, combined with dynamic risk information, the audit evaluation is more comprehensive and accurate. Therefore, the method can flexibly adjust the audit order to ensure that high-risk objects and projects are audited first. The dynamic adjustment mechanism enables audit resources to be more reasonably allocated, further improving the pertinence and timeliness of the audit work. By comprehensively considering various risk factors, the real risk status of the audited projects and objects can be more objectively evaluated, so that the formulated audit plan can be adjusted in time according to changes in actual conditions, thereby improving the flexibility of the audit plan.

[0135] The present application also provides a computer-readable storage medium on which a computer program is stored, and when the program is executed by a processor, the steps of the above method are implemented. The computer-readable storage medium may include, but is not limited to, any type of disk, including a floppy disk, an optical disk, a DVD, a CD-ROM, a micro drive, and a magneto-optical disk, a ROM, a RAM, an EPROM, an EEPROM, a DRAM, a VRAM, a flash memory device, a magnetic card or an optical card, a nanosystem (including a molecular memory IC), or any type of medium or device suitable for storing instructions and / or data.

[0136] It should be noted that, for the aforementioned method embodiments, for the sake of simplicity, they are all expressed as a series of action combinations, but those skilled in the art should be aware that the present application is not limited by the described order of actions, because according to the present application, certain steps can be performed in other orders or simultaneously. Secondly, those skilled in the art should also be aware that the embodiments described in the specification are all preferred embodiments, and the actions and modules involved are not necessarily required by the present application.

[0137] In the above embodiments, the description of each embodiment has its own emphasis. For parts that are not described in detail in a certain embodiment, reference can be made to the relevant descriptions of other embodiments.

[0138] In the several embodiments provided in the present application, it should be understood that the disclosed system can be implemented in other ways. For example, the system embodiments described above are only schematic, such as the division of the units, which is only a logical function division. There may be other division methods 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 through some service interfaces, and the indirect coupling or communication connection of the system or unit can be electrical or other forms.

[0139] 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.

[0140] In addition, each functional unit in each embodiment of the present application 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. The above-mentioned integrated unit may be implemented in the form of hardware or in the form of software functional units.

[0141] If the integrated unit 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 memory. Based on this understanding, the technical solution of the present application is essentially or the part that contributes to the prior art or all or part of the technical solution can be embodied in the form of a software product, and the computer software product is stored in a memory, including a number of instructions to enable a computer device (which can be a personal computer, server or network device, etc.) to perform all or part of the steps of the method described in each embodiment of the present application. The aforementioned memory includes: U disk, read-only memory (ROM), random access memory (RAM), mobile hard disk, disk or optical disk and other media that can store program code.

[0142] A person of ordinary skill in the art can understand that all or part of the steps in the various methods of the above embodiments can be completed by instructing related hardware through a program, and the program can be stored in a computer-readable memory, which can include: a flash drive, a read-only memory (ROM), a random access memory (RAM), a magnetic disk or an optical disk, etc.

[0143] The above is only an exemplary embodiment of the present disclosure, and the scope of the present disclosure cannot be limited thereto. That is, any equivalent changes and modifications made according to the teachings of the present disclosure are still within the scope of the present disclosure. After considering the specification and practicing the disclosure here, those skilled in the art will easily think of the implementation scheme of the present disclosure. This application is intended to cover any modification, use or adaptation of the present disclosure, which follows the general principles of the present disclosure and includes common knowledge or customary technical means in the technical field not recorded in the present disclosure. The description and examples are regarded as exemplary only, and the scope and spirit of the present disclosure are defined by the claims.

[0144] The technical features of the above embodiments may be combined arbitrarily. To make the description concise, not all possible combinations of the technical features in the above embodiments are described. However, as long as there is no contradiction in the combination of these technical features, they should be considered to be within the scope of this specification.

[0145] It will be easily understood by those skilled in the art that the above description is only a preferred embodiment of the present invention and is not intended to limit the present invention. Any modifications, equivalent substitutions and improvements made within the spirit and principles of the present invention should be included in the protection scope of the present invention.

Claims

1. An audit method for financial reimbursement, characterized in that: include: Establish an initial audit plan containing multiple items to be audited based on the audited objects and historical financial reimbursement audit data; According to the historical financial reimbursement audit data, the object priority and the project priority are respectively assigned to the object to be audited and the project to be audited; Adjusting the audit order of the initial audit plan based on the object priority, the project priority and the dynamic risk information to obtain a target audit plan; The target audit plan is used to evaluate the project risk levels of all projects to be audited and the object risk levels of the objects to be audited.

2. The audit method for financial reimbursement according to claim 1, characterized in that: The initial audit plan including multiple items to be audited is established based on the audited object and historical financial reimbursement audit data, and also includes: Establish a financial reimbursement audit object database based on historical financial reimbursement audit data and newly added audit objects; Searching for items to be audited from the financial reimbursement audit object database based on the object to be audited; The items to be audited are associated with the objects to be audited, and the initial audit plan is established.

3. The audit method for financial reimbursement according to claim 1, characterized in that: The step of assigning object priority and project priority to the audited object and the audited project respectively according to the historical financial reimbursement audit data further includes: Determine the risk level association of the audited object based on the historical financial reimbursement audit data; Allocating object priorities of the objects to be audited based on the risk level association of the objects to be audited; Determine the risk level association of the project to be audited based on the historical financial reimbursement audit data; The project priorities are assigned to the projects to be audited based on the risk level associations of the projects to be audited.

4. The audit method for financial reimbursement according to claim 1, characterized in that: The step of adjusting the audit sequence of the initial audit scheme based on the object priority, the project priority and the dynamic risk information to obtain the target audit scheme further includes: Real-time monitoring of external audit environment information and internal business adjustment status to extract the dynamic risk information; respectively modifying the object priority and the project priority based on the dynamic risk information; The audit sequence of the initial audit plan is adjusted according to the revised object priority and project priority to obtain the target audit plan.

5. The audit method for financial reimbursement according to claim 4, characterized in that: The modifying the object priority and the project priority respectively based on the dynamic risk information further includes: Evaluate the dynamic change of the risk level of the audit object based on the dynamic risk information; Re-order the priorities of the objects to be audited according to the dynamic changes in the risk levels of the objects to be audited; Evaluate the dynamic changes in the risk level of the project to be audited based on the dynamic risk information; The project priorities are reordered according to the dynamic changes in the risk levels of the projects to be audited.

6. The audit method for financial reimbursement according to claim 1, characterized in that: The step of evaluating the project risk levels of all the projects to be audited and the object risk levels of the objects to be audited by using the target audit plan also includes: Auditing the items to be audited in the objects to be audited one by one in the order of risk levels of the items from high to low according to the order of risk levels of the objects from high to low; Comprehensively evaluate the object risk level of the corresponding audit object based on the project risk levels of all audit items in the same audit object; If the object risk level of the object to be audited is high risk, the object priority level of the object lower than the object risk level of the high risk object to be audited is evaluated as high risk.

7. The audit method for financial reimbursement according to claim 6, characterized in that: The object risk level of the object to be audited corresponding to the object to be audited is comprehensively evaluated according to the project risk levels of all the items to be audited in the same object to be audited, and further includes: Converting the project risk level into a project risk score; Set the project scoring weight ratio according to the project priority; Determine the object risk score of the audit object based on the project risk score and the project score weight ratio; According to preset object risk assessment rules, the object risk score is converted into an object risk level.

8. An audit system for financial reimbursement, characterized in that: include: An initial plan module, which is configured to establish an initial audit plan containing multiple items to be audited based on the object to be audited and historical financial reimbursement audit data; A priority module, which is configured to assign object priority and project priority to the audited object and the audited project respectively according to the historical financial reimbursement audit data; A target program module, which is configured to adjust the audit order of the initial audit program based on the object priority, the project priority and the dynamic risk information to obtain a target audit program; The risk audit module is configured to evaluate the project risk levels of all projects to be audited and the object risk levels of the objects to be audited based on the target audit scheme.

9. An audit device for financial reimbursement, characterized in that: It includes at least one processing unit and at least one storage unit, wherein the storage unit stores a computer program, and when the computer program is executed by the processing unit, the processing unit executes the steps of the audit method for financial reimbursement as described in any one of claims 1 to 7.

10. A storage medium, characterized in that: It stores a computer program executable by an access authentication device. When the computer program runs on the access authentication device, the access authentication device executes the steps of the audit method for financial reimbursement as described in any one of claims 1 to 7.

Images