A method, system, device and storage medium for handling audit problems

Abstract

The present invention proposes an audit problem processing method, system, device and storage medium, the method comprising: obtaining suspicious point information, classifying the suspicious point information, determining the problem risk level and audit classification results corresponding to each suspected problem and generating a corresponding first list; transferring the first list to approval objects at all levels in turn according to the problem risk level for approval, obtaining approval feedback from the approval objects at all levels for updating the first list, and obtaining a second list; according to the audit classification results of each suspected problem in the second list, transferring each suspected problem in the second list to the corresponding designated object for verification, and obtaining verified audit problems; obtaining standardized historical working papers, associating the historical working papers with the audit problems, and generating audit working papers. The present invention can normalize and standardize the analysis and conclusion content of audit problems, thereby improving the quality and efficiency of audit work.

Description

Technical Field

[0001] The present invention relates to the field of digital audit technology, and in particular to an audit problem processing method, system, device and storage medium. Background Art

[0002] With the advancement of enterprise informatization, driving audit business reform with digital transformation has become an important means to ensure the healthy operation of enterprises. In order to gradually transform from traditional computer-assisted audit technology to audit digitalization, combined with actual audit work, in the process of audit task execution, audit working papers and audit reports are formed for audit doubts, audit problems and audit clues. The audit methods and audit ideas generated in these audit processes are important audit results, which are of great value for the subsequent audit task execution evaluation and audit problem rectification. At present, the output process of audit findings depends on the personal experience of the executors. Different people have different understandings of industry norms and professional differences, which leads to the lack of unified norms for the generation of audit findings. Summary of the invention

[0003] The embodiment of the present invention provides an audit problem processing method, system, device and storage medium to solve the problems existing in the related technologies. The technical solution is as follows:

[0004] In a first aspect, an embodiment of the present invention provides a method for processing an audit problem, comprising:

[0005] Obtain suspicious information, classify the suspicious information, determine the problem risk level and audit classification results corresponding to each suspected problem, and generate the corresponding first list;

[0006] The first list is transferred to approval objects at all levels in turn according to the risk level of the problem, and the approval feedback of the approval objects at all levels is obtained to update the first list and obtain the second list;

[0007] According to the audit classification results of each suspected problem in the second list, each suspected problem in the second list is transferred to the corresponding designated object for verification to obtain verified audit problems;

[0008] Obtain standardized historical working papers, associate historical working papers with audit questions, and generate audit working papers.

[0009] In one embodiment, the doubt information includes the doubt content and the doubt amount.

[0010] In one embodiment, it further includes:

[0011] Search for suspicious content corresponding to each suspected problem, determine whether there is a specified word in the suspicious content, and classify the suspected problems into groups corresponding to the target specified words according to the matching target specified words to obtain multiple problem groups after grouping.

[0012] In one implementation, classifying the suspicious information includes:

[0013] Predefine the primary and secondary classification lists of audit matters and ensure that the primary and secondary classifications are in a cascading relationship;

[0014] Traverse the suspicious content of each suspected problem in each problem group to check whether it contains the keywords of the preset secondary classification. If the suspicious content matches any secondary classification, the suspected problem is classified into the matching secondary classification, and the suspected problem is associated with the corresponding primary classification according to the cascade relationship between the secondary classification and the primary classification;

[0015] According to the association results, the problem groups are organized according to the primary classification and secondary classification of audit matters to form a tree-structured audit classification result;

[0016] The audit classification results are classified into risk levels based on the preset risk level rules to determine the risk level of the problem.

[0017] In one embodiment, it further includes:

[0018] Desensitizing the sensitive information in the first list to obtain a desensitized list; the sensitive information includes bank account number, ID card number and mobile phone number;

[0019] The desensitized list will be circulated to approval objects at all levels for approval according to the risk level of the problem.

[0020] In one implementation, transferring each suspected problem in the second list to a corresponding designated object for verification includes:

[0021] Determine the designated object that matches the audit classification result according to the audit classification result;

[0022] After the suspected problem is transferred to the designated object, the amount list submitted by the designated object is obtained, and the amount in the amount list is statistically processed to obtain the summary amount;

[0023] Compare the summary amount with the questionable amount involved in the suspected issue, and obtain a verified audit issue if the summary amount is different from the questionable amount.

[0024] In one embodiment, it further includes:

[0025] Obtain suggestions from off-site personnel regarding audit working papers and generate a review report based on the suggestions.

[0026] In a second aspect, an embodiment of the present invention provides an audit problem processing system that executes the audit problem processing method as described above.

[0027] In a third aspect, an embodiment of the present invention provides an electronic device, the device comprising: a memory and a processor. The memory and the processor communicate with each other through an internal connection path, the memory is used to store instructions, the processor is used to execute the instructions stored in the memory, and when the processor executes the instructions stored in the memory, the processor executes the method in any one of the above-mentioned embodiments.

[0028] In a fourth aspect, an embodiment of the present invention provides a computer-readable storage medium, which stores a computer program. When the computer program runs on a computer, the method in any one of the above-mentioned embodiments is executed.

[0029] The advantages or beneficial effects of the above technical solution include at least:

[0030] The present invention provides an audit problem processing method, which standardizes the data of the audited unit and the basic description data of suspected problems collected in advance to generate a first list of suspected problems; automatically completes the approval of the first list of suspected problems according to preset rules and conditions, and verifies whether the suspected problems in the first list exist, and generates corresponding audit working papers based on the verified suspected problem information, so that the analysis and conclusion content of the audit problems are normalized and standardized, thereby improving the quality and efficiency of audit work.

[0031] The above summary is for illustrative purposes only and is not intended to be limiting in any way. In addition to the illustrative aspects, embodiments and features described above, further aspects, embodiments and features of the present invention will be readily apparent by reference to the accompanying drawings and the following detailed description. BRIEF DESCRIPTION OF THE DRAWINGS

[0032] In the accompanying drawings, unless otherwise specified, the same reference numerals throughout the multiple drawings represent the same or similar parts or elements. These drawings are not necessarily drawn to scale. It should be understood that these drawings only depict some embodiments disclosed in the present invention and should not be regarded as limiting the scope of the present invention.

[0033] Figure 1 It is a flowchart of the method for processing audit problems of the present invention;

[0034] Figure 2 It is a module schematic diagram of the audit problem processing system of the present invention;

[0035] Figure 3The structure block diagram of an electronic device according to an embodiment of the present invention. DETAILED DESCRIPTION

[0036] In the following, only some exemplary embodiments are briefly described. As those skilled in the art will appreciate, the described embodiments may be modified in various ways without departing from the spirit or scope of the present invention. Therefore, the drawings and descriptions are considered to be exemplary and non-restrictive in nature.

[0037] With the advancement of enterprise informatization, driving audit business reform with digital transformation has become an important means to ensure the healthy operation of enterprises. In order to gradually transform from traditional computer-assisted audit technology to audit digitalization, combined with actual audit work, in the process of audit task execution, audit working papers are formed for audit doubts, audit problems and audit clues. The audit methods and audit ideas generated in these audit processes are important audit results, which are of great value for the subsequent audit task execution evaluation and audit problem rectification. At present, the output process of audit findings depends on the personal experience of the executors. Different people have different understandings of industry norms and professional differences, which leads to the lack of unified norms for the generation of audit findings. In general, there is no good centralized management of audit projects and resources through technical means, to improve the scientific collaborative work level of auditors, and to facilitate the sharing and application of audit data and other results.

[0038] In order to solve the above problems, embodiment 1 of the present invention provides an audit problem handling method, which can more effectively discover and raise audit doubts and problems, and draw on historical excellent working papers, and use methods such as review of audit work to improve the audit process and the quality of audit working papers and reports, thereby improving the audit quality.

[0039] like Figure 1 As shown, a method for handling audit issues in this embodiment specifically includes the following steps:

[0040] Step S1: Obtain suspicious point information, classify the suspicious point information, determine the problem risk level corresponding to each suspected problem and the audit classification result, and generate a corresponding first list.

[0041] In this embodiment, suspicious information is collected in advance, and the suspicious information includes suspicious content and suspicious amount, wherein the suspicious content can be collected by way of a basic description of the suspected problem, and the suspicious content includes a suspicious overview and a detailed description of the suspicious.

[0042] Based on the preset grouping and splitting rules, search for the suspicious content corresponding to each suspected problem, determine whether there is a specified word in the suspicious content, and classify the suspected problems into the groups corresponding to the target specified words according to the matching target specified words, to obtain multiple problem groups after grouping.

[0043] In this embodiment, the preset group splitting rule refers to a preset list of group names, including income group, cost group, commission group, etc. The suspicious point summary in the suspicious point content is matched to see whether there are target-specified words such as income, cost, commission, etc. If any target-specified words exist in the suspicious point summary, the suspicious point information is classified into the group corresponding to the target-specified field, and multiple groups of question groups are obtained after grouping.

[0044] Based on the preset grading and classification rules, each group of questions after grouping is classified into the first and second level audit items in a tree structure. Among them, the preset grading and classification rules refer to the pre-set classification of audit items at different levels. There is a hierarchical relationship between these classifications, that is, the first-level classification contains multiple second-level classifications, and these classifications are interrelated, similar to a cascade structure. For example, in an audit, there may be a first-level classification of "financial audit", and under this first-level classification, there may be multiple second-level classifications such as "asset audit", "liability audit", and "income audit". These second-level classifications can be further subdivided into more specific audit items, forming a hierarchical and interrelated audit item classification system.

[0045] In this embodiment, the detailed descriptions of the suspected problems in the problem group are analyzed to determine whether there is a match between the secondary classification of the audit items and the detailed descriptions of the doubts. If the detailed descriptions of the doubts contain keywords related to the secondary classification of the audit items, the suspected problems are classified into the secondary classification, and the primary classification is automatically associated based on the hierarchical relationship between the secondary classification and the primary classification to form a tree-structured audit classification result.

[0046] Finally, based on the preset risk level judgment rules, the audit classification results of the tree structure are classified into risk levels to determine the problem risk level, thereby generating a list of suspected audit problems, also known as the first list.

[0047] It should be noted that the preset risk level judgment rules are used to evaluate the severity and possibility of problems or doubts found in the audit; the risk level can be divided into three levels: A, B, and C, and each level represents a different degree of risk and priority. Level A risk indicates that the problem is serious, level B risk indicates that the problem is relatively serious, and level C risk indicates that the problem is minor. In this embodiment, if the risk amount>0 and the risk amount<10w, the risk level is C; if the risk amount>=10w and the risk amount<100w, the risk level is B; if the risk amount>=100w, the risk level is A.

[0048] Step S2: The first list is transferred to approval objects at all levels in turn according to the risk level of the problem for approval, and approval feedback from approval objects at all levels is obtained to update the first list to obtain the second list.

[0049] The method for automatically approving the suspected problem list in this embodiment is:

[0050] Step S21: Desensitize the sensitive information in the first list to obtain a desensitized list; the sensitive information includes bank account number, ID card number and mobile phone number.

[0051] If there is non-sensitive information in the list of suspected issues, it will be desensitized according to the preset rules, where the preset desensitization rules refer to the preset desensitization types, including bank account number, ID number, and mobile phone number. The bank account number displays the first 6 digits and the last 4 digits, and the middle digits are replaced by *; the ID number displays the first 6 digits, and the remaining digits are replaced by *; the mobile phone number displays the first 3 digits and the last 2 digits, and the middle digits are replaced by *.

[0052] Step S22: The desensitized list is transferred to approval objects at all levels in turn according to the risk level of the problem for approval.

[0053] Based on the preset audit process rules, different risk levels (A, B, C) are audited by different roles. The specific rules are as follows: A-level risk is audited by the chief auditor + team leader + supervisor at three levels; B-level risk is audited by the chief auditor + team leader at two levels; C-level risk is audited by the chief auditor at one level. The audit results are displayed in the form of process tracking through the timeline information. If the audit fails, the user can modify or delete the suspected problem through the interface, thereby obtaining an updated second list until all staff members pass the audit.

[0054] Step S3: According to the audit classification results of each suspected problem in the second list, each suspected problem in the second list is transferred to the corresponding designated object for verification to obtain verified audit problems.

[0055] Step S31: Determine the designated object that matches the audit classification result according to the audit classification result, and automatically assign the suspected problems in the suspected problem list to the designated object for verification.

[0056] Specifically, based on the categories preset by the team members, the list of suspected audit issues is traversed, and the first-level classification of the audit items of the suspected issues is compared with the categories preset by the team members. If they match, the team member is identified as a designated object, and the suspected issue is assigned to the designated object for verification; the categories preset by the team members refer to one or more first-level classifications of audit items preset for each member of the on-site team when the audit project plan is created.

[0057] Step S32: After the suspected problem is transferred to the designated object, the amount list submitted by the designated object is obtained, and the amounts in the amount list are statistically processed to obtain a summary amount.

[0058] Among them, the amount statement is a detailed statement of the income / expenditure amounts of the audited unit during the audit period submitted by the user. The statement lists all income items and expenditure items of the audited unit during a specific audit period (such as a fiscal year, a quarter or any other specified time period).

[0059] Use Excel or other data processing software, for example, use Excel target functions such as the SUM function to perform statistical processing on the amounts in the amount detail table, and obtain the summary amount by summarizing the income / expenditure amount detail data.

[0060] Step S33: Compare the summary amount with the doubtful amount involved in the suspected problem, and obtain the verified audit problem when the summary amount is different from the doubtful amount.

[0061] For each suspected problem, calculate the absolute value of the difference between the suspected amount and the total income or total expenditure (selected according to the nature of the problem) in the summary amount. If the absolute value is less than the preset value, that is, the suspected amount involved in the suspected problem is close to the income / expenditure amount of the audited unit during the audit period, it is determined that this problem exists. If the absolute value is greater than or equal to the preset value, it means that the difference between the two is large at this time. The large difference may mean that the suspected amount of the suspected problem does not truly reflect the actual economic activities of the audited unit. This may be due to data entry errors, incorrect calculation methods, fraud or other reasons; at this time, an abnormal reminder can be issued to prompt the user to further verify the suspected problem and the uploaded amount statement.

[0062] Step S4: Obtain standardized historical working papers, associate the historical working papers with audit questions, and generate audit working papers.

[0063] This embodiment uses the group names of the suspected problems in step S1 to group the suspected problems in the same group together to form the "Audit Findings" section in the working papers, which mainly records the specific problems found during the audit process.

[0064] In order to better analyze the suspected problems found in the current audit, obtain the historical audit working papers of the same grouping type as the current suspected problems, and select excellent working paper content based on the relevant statistical indicators cited in the historical working papers, and quote it to the cause analysis, risk analysis, audit conclusion and other information of the working papers. This is equivalent to selecting excellent content from these historical working papers (i.e., those with in-depth analysis, accurate conclusions, and guiding significance for the current audit) and citing them to the corresponding parts of the current audit working papers. Doing so can improve audit efficiency and accuracy, and also help to form a more comprehensive and in-depth audit analysis.

[0065] Audit working papers can be generated by associating audit working papers with relevant audit records or / and relevant audit schedules as audit evidence for the implementation of the corresponding audit project. These associations can include the association between specific suspected issues mentioned in the audit working papers and relevant audit records (such as interview records, questionnaires, etc.), as well as the association between data analysis in the audit working papers and relevant audit schedules (such as financial statements, business data tables, etc.). Through this association, it can be ensured that each item in the audit working papers is supported by sufficient evidence, thereby enhancing the credibility of the audit conclusions.

[0066] After completing the above steps, the final audit working papers are generated based on the collected suspected issues, the referenced historical working papers, and the relevant audit records and appendices, providing auditors with comprehensive, accurate and reliable audit evidence and information.

[0067] Furthermore, based on suspected audit issues, off-site personnel review the process of raising, verifying, and generating working papers for suspected issues, and provide opinions and suggestions that can be optimized, including directions for improvement and optimization measures.

[0068] Obtain suggestions from off-site personnel regarding the audit working papers, and generate a review report based on the list of suspected issues, the review process, relevant audit records / attachments generated during the verification process, the opinions and suggestions of the off-site supervisor, and other suggestion information. The review report is saved and managed as an important document after the audit project is completed; the review report can be used to optimize the process of raising, verifying, and generating working papers for suspected audit issues, thereby improving audit quality and efficiency; and by generating a review report, lessons learned can be summarized to provide useful reference for subsequent audit projects.

[0069] Embodiment 2 of the present invention provides an audit problem processing system, which executes the above-mentioned audit problem processing method; Figure 2 As shown in the figure, the audit problem handling system specifically includes:

[0070] The module for generating a list of suspected problems is used to standardize the audited unit data and pre-collected basic description data of suspected problems to generate a list of suspected problems;

[0071] Automated approval module, used to automatically complete the approval of suspected problem lists based on preset rules and conditions;

[0072] Suspected problem verification module, used to verify whether the problems in the suspected problem list exist;

[0073] Audit working papers generation module, used to generate corresponding audit working papers based on verified suspected problem information;

[0074] The review report generation module is used to automatically generate a review report based on the suspected problem handling process.

[0075] The audit problem handling system of this embodiment realizes transparent and process-based online analysis capabilities for suspected problems, and can draw on historical working papers and review processes to efficiently and accurately determine whether suspected problems have been transformed into audit findings related to audit working papers, thereby improving audit efficiency and effectiveness.

[0076] It should be noted that the functions of each module in the system of the embodiment of the present invention can refer to the corresponding description in the above method, which will not be repeated here.

[0077] A third embodiment of the present invention provides an electronic device, Figure 3 FIG. 2 shows a structural block diagram of an electronic device according to an embodiment of the present invention. Figure 3 As shown, the electronic device includes: a memory 100 and a processor 200. The memory 100 stores a computer program that can be run on the processor 200. When the processor 200 executes the computer program, the audit problem processing method in the above embodiment is implemented. The number of the memory 100 and the processor 200 can be one or more.

[0078] The electronic device also includes:

[0079] The communication interface 300 is used to communicate with external devices and perform data exchange transmission.

[0080] If the memory 100, the processor 200 and the communication interface 300 are implemented independently, the memory 100, the processor 200 and the communication interface 300 can be connected to each other through a bus and communicate with each other. The bus can be an Industry Standard Architecture (ISA) bus, a Peripheral Component Interconnect (PCI) bus or an Extended Industry Standard Architecture (EISA) bus, etc. The bus can be divided into an address bus, a data bus, a control bus, etc.

[0081] Optionally, in a specific implementation, if the memory 100, the processor 200 and the communication interface 300 are integrated on a chip, the memory 100, the processor 200 and the communication interface 300 can communicate with each other through an internal interface.

[0082] An embodiment of the present invention provides a computer-readable storage medium storing a computer program, which implements the method provided in the embodiment of the present invention when executed by a processor.

[0083] An embodiment of the present invention further provides a chip, which includes a processor for calling and executing instructions stored in the memory from the memory, so that a communication device equipped with the chip executes the method provided by the embodiment of the present invention.

[0084] An embodiment of the present invention also provides a chip, including: an input interface, an output interface, a processor and a memory, wherein the input interface, the output interface, the processor and the memory are connected via an internal connection path, and the processor is used to execute the code in the memory. When the code is executed, the processor is used to execute the method provided by the embodiment of the invention.

[0085] 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), field programmable gate arrays (FPGA) or other programmable logic devices, discrete gate or transistor logic devices, discrete hardware components, etc. The general-purpose processor may be a microprocessor or any conventional processor, etc. It is worth noting that the processor may be a processor supporting the advanced RISC machines (ARM) architecture.

[0086] Further, optionally, the above-mentioned memory may include a read-only memory and a random access memory, and may also include a non-volatile random access memory. The memory may be a volatile memory or a non-volatile memory, or may include both volatile and non-volatile memories. Among them, the non-volatile memory may include a read-only memory (ROM), a programmable read-only memory (PROM), an erasable programmable read-only memory (EPROM), an electrically erasable programmable read-only memory (EEPROM), or a flash memory. The volatile memory may include a random access memory (RAM), which is used as an external cache. By way of example but not limitation, many forms of RAM are available. For example, static RAM (SRAM), dynamic random access memory (DRAM), synchronous DRAM (SDRAM), double data rate synchronous dynamic random access memory (DDR SDRAM), enhanced synchronous dynamic random access memory (ESDRAM), synchronous link dynamic random access memory (SLDRAM) and direct rambus RAM (DR RAM).

[0087] In the above embodiments, it can be implemented in whole or in part by software, hardware, firmware or any combination thereof. When implemented using software, it can be implemented in whole or in part in the form of a computer program product. The computer program product includes one or more computer instructions. When the computer program instructions are loaded and executed on a computer, the process or function according to the present invention is generated in whole or in part. The computer can be a general-purpose computer, a special-purpose computer, a computer network, or other programmable device. The computer instructions can be stored in a computer-readable storage medium, or transmitted from one computer-readable storage medium to another computer-readable storage medium.

[0088] In the description of this specification, the description with reference to the terms "one embodiment", "some embodiments", "example", "specific example", or "some examples" means that the specific features, structures, materials or characteristics described in conjunction with the embodiment or example are included in at least one embodiment or example of the present invention. Moreover, the specific features, structures, materials or characteristics described may be combined in any one or more embodiments or examples in a suitable manner. In addition, those skilled in the art may combine and combine different embodiments or examples described in this specification and the features of different embodiments or examples, unless they are contradictory.

[0089] In addition, the terms "first" and "second" are used for descriptive purposes only and should not be understood as indicating or implying relative importance or implicitly indicating the number of the indicated technical features. Therefore, the features defined as "first" and "second" may explicitly or implicitly include at least one of the features. In the description of the present invention, the meaning of "plurality" is two or more, unless otherwise clearly and specifically defined.

[0090] The above is only a specific embodiment of the present invention, but the protection scope of the present invention is not limited thereto. Any person skilled in the art can easily think of various changes or substitutions within the technical scope disclosed by the present invention, which should be included in the protection scope of the present invention. Therefore, the protection scope of the present invention should be based on the protection scope of the claims.

Claims

1. A method for handling audit problems, characterized in that: include: Obtaining suspicious point information, classifying the suspicious point information, determining the problem risk level and audit classification results corresponding to each suspected problem, and generating a corresponding first list; The first list is transferred to approval objects at various levels in sequence according to the risk level of the problem for approval, and approval feedback from the approval objects at various levels is obtained to update the first list, thereby obtaining a second list; According to the audit classification results of each suspected problem in the second list, each suspected problem in the second list is transferred to a corresponding designated object for verification to obtain a verified audit problem; Obtain standardized historical working papers, associate the historical working papers with the audit questions, and generate audit working papers.

2. The audit problem handling method according to claim 1 is characterized in that: The suspicious information includes the suspicious content and the suspicious amount.

3. The audit problem handling method according to claim 1 is characterized in that: Also includes: Search for suspicious content corresponding to each of the suspected problems, determine whether there is a specified word in the suspicious content, and classify the suspected problems into groups corresponding to the target specified words according to the matching target specified words to obtain multiple groups of problems after grouping.

4. The audit problem handling method according to claim 3 is characterized in that: The classifying process of the doubtful information includes: Predefine the primary and secondary classification lists of audit matters and ensure that the primary and secondary classifications are in a cascading relationship; Traversing the suspicious contents of each suspected problem in each group of the problem groups, checking whether it contains the keywords of the preset secondary classification, and if the suspicious contents match any secondary classification, classifying the suspected problem into the matching secondary classification, and associating the suspected problem with the corresponding primary classification according to the cascade relationship between the secondary classification and the primary classification; According to the association results, the problem groups are organized according to the primary classification and secondary classification of audit matters to form audit classification results in a tree structure; The audit classification results are classified into risk levels based on preset risk level rules to determine the problem risk level.

5. The audit problem handling method according to claim 1 is characterized in that: Also includes: Desensitizing the sensitive information in the first list to obtain a desensitized list; The sensitive information includes bank account number, ID number and mobile phone number; The desensitized list will be transferred to approval objects at all levels in turn for approval according to the risk level of the problem.

6. The audit problem handling method according to claim 1 is characterized in that: The transferring each suspected problem in the second list to a corresponding designated object for verification includes: Determining, according to the audit classification result, a designated object that matches the audit classification result; After the suspected problem is transferred to the designated object, a detailed amount list submitted by the designated object is obtained, and the amounts in the detailed amount list are statistically processed to obtain a summary amount; The summary amount is compared with the doubtful amount involved in the suspected problem, and when the summary amount is different from the doubtful amount, the verified audit problem is obtained.

7. The audit problem handling method according to claim 1 is characterized in that: Also includes: Obtain the suggestions information proposed by off-site personnel regarding the audit working papers, and generate a review report based on the suggestions information.

8. An audit problem processing system, characterized in that: Execute the audit problem processing method as described in any one of claims 1 to 7.

9. An electronic device, characterized in that: include: A processor and a memory, wherein the memory stores instructions, and the instructions are loaded and executed by the processor to implement the audit problem processing method as described in any one of claims 1 to 7.

10. A computer-readable storage medium, characterized in that: The computer-readable storage medium stores a computer program, and when the computer program is executed by a processor, the audit problem processing method according to any one of claims 1 to 7 is implemented.

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