Auditing manuscript management method and device and nonvolatile storage medium

Abstract

The invention discloses an audit manuscript management method and device and a nonvolatile storage medium. The method comprises the following steps: an audit manuscript management system obtains an audit manuscript uploaded by an auditor; determining a standardized audit manuscript corresponding to the audit manuscript, and respectively analyzing a first target field sequence and a second target field sequence in the standardized audit manuscript to obtain a risk point, an internal control flow and a key control point list corresponding to the first target field sequence and a serialization set corresponding to the second target field sequence; extracting tables, pictures and attachment data in the audit manuscripts, and generating manuscript files with consistent formats; and integrating the risk points, the internal control process, the key control point list, the serialized set and the manuscript file into a manuscript object. The technical problems that the auditing manuscripts need to be manually compiled by auditing personnel and input one by one, so that the management efficiency of the auditing manuscripts is low, and the data formats are not uniform are solved.

Description

Technical Field

[0001] The present application relates to the field of data processing, and specifically to a method, device and non-volatile storage medium for managing audit working papers. Background Art

[0002] In audit projects, on-site audits are a crucial implementation phase. Through communication regarding audit concerns, specific issues are identified, and audit working papers are prepared on-site. For every auditor, on-site audit work is arduous and time-sensitive, requiring identification of issues and completion of working papers. In related technologies, audit working papers require communication and confirmation with the audited entity. To more efficiently manage and oversee the rectification of audit findings, auditors manually enter audit working papers into the system. To improve the efficiency of entering audit issues into the system, some methods use Excel spreadsheets for entry and then import them into the system. While this has improved the efficiency of importing into the system, the presentation and readability of audit working paper files still need improvement. Manually preparing audit working papers offline and then manually re-entering them online increases the workload of auditors during the on-site audit phase, resulting in inefficient audit working paper management. Furthermore, during the entry process, auditors often categorize issues into different levels of granularity, leading to inconsistent data formats within the audit working papers.

[0003] To address the above-mentioned problems, no effective solutions have been proposed so far. Summary of the Invention

[0004] The embodiments of the present application provide a method, device and non-volatile storage medium for managing audit working papers, so as to at least solve the technical problem that audit working papers need to be manually written and entered by auditors one by one, resulting in low management efficiency of audit working papers and inconsistent data formats.

[0005] According to one aspect of an embodiment of the present application, a method for managing audit working papers is provided, including: an audit working paper management system obtains audit working papers uploaded by auditors; determines the standardized audit working papers corresponding to the audit working papers, and parses the first target field sequence and the second target field sequence in the standardized audit working papers respectively to obtain the risk points, internal control processes and key control point lists corresponding to the first target field sequence and the serialized set corresponding to the second target field sequence, wherein the standardized audit working papers are obtained by standardizing the non-tabular data in the audit working papers, and each paragraph in the standardized audit working papers has the same numbering rule, the first target field sequence includes the risk point number and identifier, the internal control process number and identifier involved in the audit project, and the internal control key control point number and identifier involved in the audit project, and the second target field sequence includes the audit conclusion, specific matter description, audit processing suggestion and basis in the audit working papers; extracts tables, pictures and attachment data in the audit working papers to generate working paper files with the same format; integrates the risk points, internal control processes and key control point lists, serialized sets, and working paper files into working paper objects.

[0006] In some embodiments of the present application, before the audit working papers management system obtains the audit working papers uploaded by the auditor, the method also includes: configuring the audit working papers template in the audit working papers management system based on the audit information, wherein the audit information includes the basic information of the auditor and the basic information of the audit project determined in the project establishment stage, and the audit working papers template is used to generate the audit working papers uploaded by the auditor.

[0007] In some embodiments of the present application, the first target field sequence and the second target field sequence in the standardized audit working papers are parsed respectively to obtain the risk points, internal control processes and key control point lists corresponding to the first target field sequence and the serialized set corresponding to the second target field sequence, including: parsing the first target field sequence in the standardized audit working papers to obtain the risk points, internal control processes and key control point lists corresponding to the first target field sequence; parsing the second target field sequence in the standardized audit working papers to obtain the serialized set corresponding to the second target field sequence.

[0008] In some embodiments of the present application, the first target field sequence in the standardized audit working papers is parsed to obtain a list of risk points, internal control processes and key control points corresponding to the first target field sequence, including: obtaining the content of the first target field sequence in the standardized audit working papers; parsing the content of each field in the first target field sequence according to a first preset format to obtain a list of risk points, internal control processes and key control points, wherein the first preset format is used to indicate that the content of each field in the first target field sequence is parsed based on numbering and identification according to a preset combination relationship of numbers and symbols.

[0009] In some embodiments of the present application, the second target field sequence in the standardized audit working paper is parsed to obtain a serialized set corresponding to the second target field sequence, including: obtaining the content of the second target field sequence in the standardized audit working paper; matching the content of each field in the second target field sequence according to a second preset format to obtain a matching result for each field, wherein the second preset format is a combination of numbers and symbols or a combination of Chinese characters and symbols; and determining the serialized set corresponding to the second target field sequence based on the matching result of each field.

[0010] In some embodiments of the present application, the audit working papers are standardized in the following manner to obtain standardized audit working papers: non-tabular data in the audit working papers are obtained, and the non-tabular data are text-standardized, English colons in the non-tabular data are converted into Chinese colons, and spaces in the non-tabular data are removed to obtain processed audit working papers; automatically numbered paragraphs contained in the processed audit working papers are retrieved, and all automatically numbered paragraphs are stored in a global automatic numbering table according to a third preset format, wherein the global automatic numbering table is used to indicate the numbering rules and hierarchical information of all automatically numbered paragraphs; a paragraph symbol table corresponding to each paragraph in the processed audit working papers is determined, wherein the paragraph symbol table is used to indicate the numbering attributes, numbering hierarchy and module to which each paragraph belongs; each paragraph in the processed audit working papers is symbolized and numbered according to the global automatic numbering table and the paragraph symbol table corresponding to each paragraph to obtain a standardized paragraph corresponding to each paragraph, and all standardized paragraphs are combined into a standardized audit working paper.

[0011] In some embodiments of the present application, determining the paragraph symbol table corresponding to each paragraph in the processed audit working paper includes: determining each field in the processed audit working paper as a module, traversing the data in the processed audit working paper according to the paragraphs, determining the module to which each paragraph belongs, and whether there is automatic numbering; storing the paragraphs that do not have automatic numbers in the corresponding paragraph symbol table in the form of text, and for the paragraphs that have automatic numbers, storing them in the corresponding paragraph symbol table according to a fourth preset format, wherein the fourth preset format is used to indicate the data storage rules for the paragraphs that have automatic numbers in the corresponding paragraph symbol table.

[0012] According to another aspect of the embodiment of the present application, an audit working paper management device is also provided, including: an acquisition module, used for the audit working paper management system to acquire the audit working papers uploaded by the auditors; a parsing module, used to determine the standardized audit working papers corresponding to the audit working papers, and parse the first target field sequence and the second target field sequence in the standardized audit working papers respectively to obtain the risk points, internal control processes and key control point lists corresponding to the first target field sequence and the serialized sets corresponding to the second target field sequence, wherein the standardized audit working papers are obtained by standardizing the non-tabular data in the audit working papers, and each paragraph in the standardized audit working papers has the same numbering rule, the first target field sequence includes the risk point number and identifier, the internal control process number and identifier involved in the audit project, and the internal control key control point number and identifier involved in the audit project, and the second target field sequence includes the audit conclusion, specific matter description, audit processing suggestion and basis in the audit working papers; an extraction module, used to extract tables, pictures and attachment data in the audit working papers to generate working paper files with consistent format; an integration module, used to integrate the risk points, internal control processes and key control point lists, serialized sets, and working paper files into working paper objects.

[0013] According to another aspect of an embodiment of the present application, a non-volatile storage medium is provided, in which a program is stored. When the program is running, the device where the non-volatile storage medium is located is controlled to execute the above-mentioned audit working paper management method.

[0014] According to another aspect of an embodiment of the present application, an electronic device is further provided, including: a memory and a processor, the processor being configured to run a program stored in the memory, wherein the above-mentioned audit working paper management method is executed when the program is run.

[0015] According to another aspect of an embodiment of the present application, a computer program product is also provided, including computer instructions, which implement the above-mentioned audit working paper management method when executed by a processor.

[0016] In an embodiment of the present application, the above audit working papers management method is adopted. For example, the audit working papers management system obtains the audit working papers uploaded by the auditors; determines the standardized audit working papers corresponding to the audit working papers, and parses the first target field sequence and the second target field sequence in the standardized audit working papers respectively, and obtains the risk points, internal control processes and key control point lists corresponding to the first target field sequence and the serialized set corresponding to the second target field sequence, wherein the standardized audit working papers are obtained by standardizing the non-tabular data in the audit working papers, and each paragraph in the standardized audit working papers has the same numbering rule, the first target field sequence includes the risk point number and identification, the internal control process number and identification involved in the audit project, and the internal control key control point number and identification involved in the audit project, and the second target field sequence includes the audit conclusions, specific matter descriptions, audit processing suggestions and basis in the audit working papers; extracts the tables, pictures and attachment data in the audit working papers, and generates working paper files with the same format. ; The risk points, internal control processes and key control point lists, serialized sets, and working papers are integrated into working paper objects. By respectively parsing the first target field sequence and the second target field sequence in the standardized audit working papers, the risk points, internal control processes and key control point lists corresponding to the first target field sequence and the serialized sets corresponding to the second target field sequence are obtained, and the tables, pictures and attachment data in the audit working papers are extracted to generate working paper files with consistent formats. Finally, the risk points, internal control processes and key control point lists, serialized sets, and working paper files are integrated into working paper objects, realizing automatic unified management and standardization of audit working papers, avoiding manual writing and entry of each item by auditors and repeated proofreading, and achieving the purpose of improving the management efficiency of audit working papers, thereby solving the technical problem that audit working papers need to be manually written and entered item by item by auditors, resulting in low management efficiency of audit working papers and inconsistent data formats. BRIEF DESCRIPTION OF THE DRAWINGS

[0017] The drawings described herein are used to provide a further understanding of the present application and constitute a part of the present application. The illustrative embodiments of the present application and their descriptions are used to explain the present application and do not constitute an improper limitation on the present application. In the drawings:

[0018] Figure 1 This is a hardware structure block diagram of a computer terminal for implementing a method for managing audit working papers according to an embodiment of the present application;

[0019] Figure 2 This is a flowchart of a method for managing audit working papers provided according to an embodiment of the present application;

[0020] Figure 3 This is a flowchart for determining standardized audit working papers according to an embodiment of the present application;

[0021] Figure 4 This is a flowchart for determining risk points, internal control processes, and a list of critical control points provided according to an embodiment of the present application;

[0022] Figure 5 This is a flowchart of determining a serialization set according to an embodiment of the present application;

[0023] Figure 6 It is a structural diagram of an audit working paper management device provided according to an embodiment of the present application. DETAILED DESCRIPTION

[0024] In order to enable those skilled in the art to better understand the present invention, the following will clearly and completely describe the technical solutions in the embodiments of the present invention in conjunction with the drawings in the embodiments of the present invention. Obviously, the described embodiments are only part of the embodiments of the present invention, not all of the embodiments. Based on the embodiments in the present invention, all other embodiments obtained by ordinary technicians in this field without making creative efforts should fall within the scope of protection of this application.

[0025] The information collected in the embodiments of the present application is information and data authorized by the user or fully authorized by all parties, and the collection, storage, use, processing, transmission, provision, disclosure and application of the relevant data comply with the relevant laws, regulations and standards of the relevant regions, take necessary confidentiality measures, do not violate public order and good morals, and provide corresponding operation entrances for users to choose to authorize or reject the automated decision results; if the user chooses to reject, the expert decision-making process will be entered.

[0026] It should be noted that the terms "first", "second", etc. in the specification and claims of the present application and the above-mentioned drawings are used to distinguish similar objects and are not necessarily used to describe a specific order or sequential order. It should be understood that the data used in this way can be interchangeable where appropriate, so that the embodiments of the present application described herein can be implemented in a sequence other than those illustrated or described herein. In addition, the terms "including" and "having" and any of their variations are intended to cover non-exclusive inclusions, for example, a process, method, system, product or device comprising a series of steps or units is not necessarily limited to those steps or units clearly listed, but may include other steps or units that are not clearly listed or inherent to these processes, methods, products or devices.

[0027] In order to better understand the embodiments of the present application, the technical terms involved in the embodiments of the present application are explained as follows:

[0028] Audit working papers: Audit working papers are detailed records compiled by auditors during the audit process, documenting the work, methods, results, and relevant information at each stage. They are confidential internal documents used for internal communication, reference, and review. Audit working papers are the core of the audit process and form the basis for the audit report.

[0029] Audit site: The audit site is where auditors conduct their audits and is the most important and critical environment and link in the implementation of audit projects. Audit site management is the management activity conducted by auditors to achieve audit objectives. Its objectives can be understood from the perspectives of effectiveness, efficiency, and effectiveness, corresponding to quality objectives, efficiency objectives, and cost objectives.

[0030] In related technologies, auditors manually write audit working papers offline and then manually enter them again online, which increases the workload of auditors during the on-site audit phase and leads to low management efficiency of audit working papers. In addition, during the entry process, auditors classify issues into different granularities and enter them into the system, which leads to inconsistent data formats in the audit working papers. Therefore, there is a technical problem that audit working papers need to be manually written and entered by auditors one by one, resulting in low management efficiency of audit working papers and inconsistent data formats. In order to solve this problem, the present application provides a relevant solution in the embodiments, which is described in detail below.

[0031] According to an embodiment of the present application, an embodiment of a method for managing audit working papers is provided. It should be noted that the steps shown in the flowchart of the accompanying drawings can be executed in a computer system such as a set of computer-executable instructions, and although a logical order is shown in the flowchart, in some cases, the steps shown or described can be executed in an order different from that shown here.

[0032] The method embodiments provided in the embodiments of the present application can be executed in a computer terminal or a similar computing device. Figure 1 The hardware structure block diagram of a computer terminal for implementing the audit working paper management method is shown in FIG. Figure 1 As shown, the computer terminal 10 may include one or more (illustrated as 102a, 102b, ..., 102n in the figure) processors 102 (the processor 102 may include but is not limited to a processing device such as a microprocessor MCU or a programmable logic device FPGA), a memory 104 for storing data, and a transmission device 106 for communication functions. In addition, it may also include: a display, an input / output interface (I / O interface), a universal serial bus (USB) port (which may be included as one of the ports of the BUS bus), a network interface, a power supply and / or a camera. It will be understood by those skilled in the art that Figure 1The structure shown is only for illustration and does not limit the structure of the above electronic device. Figure 1 More or fewer components than shown, or with Figure 1 Different configurations shown.

[0033] It should be noted that the one or more processors 102 and / or other data processing circuits described above may generally be referred to herein as "data processing circuitry." The data processing circuitry may be embodied in whole or in part as software, hardware, firmware, or any other combination thereof. Furthermore, the data processing circuitry may be a single, independent processing module, or may be incorporated in whole or in part into any of the other components of the computer terminal 10. As described in the embodiments of the present application, the data processing circuitry serves as a processor control (e.g., selection of a variable resistor terminal path connected to an interface).

[0034] The memory 104 can be used to store software programs and modules of application software, such as the program instructions / data storage device corresponding to the audit working paper management method in the embodiment of the present application. The processor 102 executes various functional applications and data processing by running the software programs and modules stored in the memory 104, that is, implementing the above-mentioned audit working paper management method. The memory 104 may include a high-speed random access memory, and may also include a non-volatile memory, such as one or more magnetic storage devices, flash memory, or other non-volatile solid-state memory. In some instances, the memory 104 may further include a memory remotely located relative to the processor 102, and these remote memories may be connected to the computer terminal 10 via a network. Examples of the above-mentioned network include, but are not limited to, the Internet, an intranet, a local area network, a mobile communication network, and combinations thereof.

[0035] The transmission device 106 is configured to receive or transmit data via a network. A specific example of the aforementioned network may include a wireless network provided by the communications provider of the computer terminal 10. In one embodiment, the transmission device 106 includes a network interface controller (NIC), which can be connected to other network devices via a base station to enable communication with the Internet. In another embodiment, the transmission device 106 may be a radio frequency (RF) module, which is configured to communicate with the Internet wirelessly.

[0036] The display may be, for example, a touch screen liquid crystal display (LCD) that enables a user to interact with a user interface of the computer terminal 10 .

[0037] In the above-mentioned operating environment, an embodiment of the present application provides an embodiment of a method for managing audit working papers. It should be noted that the steps shown in the flowchart of the accompanying drawings can be executed in a computer system such as a set of computer-executable instructions, and although a logical order is shown in the flowchart, in some cases, the steps shown or described can be executed in an order different from that shown here.

[0038] like Figure 2 FIG. 1 is a flowchart of a method for managing audit working papers according to an embodiment of the present application, including:

[0039] Step S202: The audit working papers management system obtains the audit working papers uploaded by the auditors.

[0040] In the technical solution provided in step S202, before obtaining the audit working papers uploaded by the auditor, the audit working paper template in the audit working paper management system needs to be configured according to the audit information, wherein the audit information includes the basic information of the auditor and the basic information of the audit project determined in the project establishment stage. The audit working paper template is used to generate the audit working papers uploaded by the auditor.

[0041] The following are specific embodiments:

[0042] During the initiation phase of an audit project, the audit working paper management system pre-customizes and configures audit working paper templates (for example, audit working paper templates in Word format, which can be divided into initial internal control audit working paper templates, initial funding audit working paper templates, and initial special audit working paper templates) based on the audit information to meet the needs of different auditors and audit projects. This process not only ensures the personalization and applicability of the audit working paper templates, but also lays the foundation for the subsequent uploading and parsing of audit working papers. Specifically: The audit working paper management system first obtains the basic information of the auditor, including but not limited to the auditor's name, contact information, operation date, department to which he belongs, and audit role (such as principal auditor, deputy auditor, audit assistant, etc.). This information has been clarified in the audit project management system through the early personnel entry configuration and project assignment. The audit working paper management system further receives basic audit project information determined during the audit project establishment phase. For example, this basic audit project information includes, but is not limited to, the audit project number, audit project name, audited entity name, audit period (i.e., audit duration), audit project type, off-site time, on-site time, audited entity leader, review date information, and audit roles (such as principal auditor, deputy auditor, and audit assistant). The project basic information uses the project number as the primary key. Furthermore, the audit project basic information also includes audit project team information, which is linked by the project number. The audit project team information includes the project team number, project number, audit team leader, principal auditor, audit team members, and audit project type. This information is entered into the audit project management system by the principal auditor to guide the generation of audit working paper templates.

[0043] The acquired audit information is assigned to the corresponding fields of the audit working paper template, such as the name of the audited entity, the name of the audit project, and the audit period. Once this information is entered, auditors no longer need to manually re-enter it in the working paper, reducing workload. Ultimately, a customized audit working paper template with configured audit information is created for each auditor. After logging into the audit project management system, auditors can download a customized audit working paper template with configured audit information from their individual audit project page. Auditors complete the preparation of the audit working paper by filling in the missing information in the template based on the on-site audit situation. This editing process includes, but is not limited to, text descriptions, annotations, inserting charts or photos, and interactive confirmation with the audited entity. For example, the audit working paper can be completed by filling in the risk point number and name (also known as an identifier), the associated test record number, the number and name (also known as an identifier) ​​of the internal control process involved, the number and name (also known as an identifier) ​​of the key control point involved, the audit conclusion, a description of the specific matter, the audit action recommendations, the rationale, feedback from the audited entity, images, tables, and attachments. After the auditor completes editing the audit working paper template, they must conduct a final review, including reviewing the correctness and completeness of the filled-in content and, if necessary, incorporating feedback from the audited entity. The auditor then uploads the edited audit working paper (for example, a Word document) to the audit project management system. The audit working paper management system retrieves the uploaded audit working paper.

[0044] Step S204: determine the standardized audit working papers corresponding to the audit working papers, parse the first target field sequence and the second target field sequence in the standardized audit working papers respectively, and obtain the risk points, internal control processes and key control point lists corresponding to the first target field sequence and the serialized set corresponding to the second target field sequence.

[0045] In the technical solution provided in step S204, the standardized audit working papers are obtained by standardizing the non-tabular data in the audit working papers. Each paragraph in the standardized audit working papers has the same numbering rule. The first target field sequence includes the risk point number and identification, the internal control process number and identification involved in the audit project, and the internal control key control point number and identification involved in the audit project. The second target field sequence includes the audit conclusions, specific matter descriptions, audit processing suggestions and basis in the audit working papers.

[0046] In the technical solution provided in step S204, the first target field sequence and the second target field sequence in the standardized audit working paper are parsed respectively to obtain the risk points, internal control processes and key control points lists corresponding to the first target field sequence and the serialized set corresponding to the second target field sequence. There are many ways to implement this, for example: determining the standardized audit working paper corresponding to the audit working paper, wherein each paragraph in the standardized audit working paper has the same numbering rule; parsing the first target field sequence in the standardized audit working paper to obtain the risk points, internal control processes and key control points lists corresponding to the first target field sequence; parsing the second target field sequence in the standardized audit working paper to obtain the serialized set corresponding to the second target field sequence.

[0047] Audit working papers vary greatly depending on the auditor's authorship, with variations in content description, font size, paragraph structure, and paragraph numbering. Components that capture working paper content in Word format often encounter issues with automatic paragraph numbering and missing symbols. Therefore, it's necessary to standardize audit working papers, creating standardized audit working papers where each paragraph has the same numbering convention, meaning it has the same format. Standardized audit working papers can be determined in the following manner: obtaining non-tabular data in the audit working papers, and performing text standardization on the non-tabular data, converting English colons in the non-tabular data into Chinese colons, and removing spaces in the non-tabular data to obtain processed audit working papers; retrieving automatically numbered paragraphs contained in the processed audit working papers, and storing all automatically numbered paragraphs in a global automatic numbering table according to a third preset format, wherein the global automatic numbering table is used to indicate the numbering rules and hierarchical information of all automatically numbered paragraphs; determining a paragraph symbol table corresponding to each paragraph in the processed audit working papers, wherein the paragraph symbol table is used to indicate the numbering attributes, numbering hierarchy and module to which each paragraph belongs; performing symbol conversion and number conversion on each paragraph in the processed audit working papers according to the global automatic numbering table and the paragraph symbol table corresponding to each paragraph to obtain a standardized paragraph corresponding to each paragraph, and combining all standardized paragraphs into a standardized audit working paper.

[0048] Determining the paragraph symbol table corresponding to each paragraph in the processed audit working paper can be achieved in the following way: each field in the processed audit working paper is determined as a module, the data in the processed audit working paper is traversed according to the paragraphs, and the module to which each paragraph belongs and whether there is automatic numbering; the paragraphs that do not have automatic numbers are stored in the corresponding paragraph symbol table in the form of text, and for the paragraphs that have automatic numbers, they are stored in the corresponding paragraph symbol table according to the fourth preset format, wherein the fourth preset format is used to indicate the data storage rules for the paragraphs that have automatic numbers in the corresponding paragraph symbol table.

[0049] The following are specific embodiments:

[0050] The document parsing module of the audit working paper management system first extracts all non-tabular data from the audit working papers uploaded by auditors. For example, this includes text in sections such as the title, body, conclusions, recommendations, and rationale. The system (referred to as the audit working paper management system, and referred to as "system" below) then normalizes this non-tabular data, converting all English colon characters to Chinese colons. This conversion is necessary because using Chinese colons is customary in Chinese environments, while audit working papers may use a mix of English colons due to different users' editing habits, leading to inconsistencies in subsequent parsing. The system then automatically removes excess whitespace from the non-tabular data, including but not limited to blank space before and after paragraphs and spaces after punctuation marks. This eliminates redundancy in the text, simplifies subsequent processing steps, and ensures parsing accuracy. The resulting processed audit working papers are then retrieved using document parsing technology to retrieve all automatically numbered paragraphs in the processed audit working papers. Automatically numbered paragraphs are those with sequential numbers automatically generated by the Word document in the processed audit working papers, such as "1." or "1.1." After finding automatically numbered paragraphs, the system stores these paragraph information (including text content, numbering, numbering hierarchy, etc.) in a global auto-numbering table according to a third preset format. The global auto-numbering table indicates the numbering rules and hierarchy information for all automatically numbered paragraphs. The third preset format is a key-value pair, such as "module name + #@ + paragraph text" as the key and "symbol type + symbol hierarchy" as the value. This is stored in the global auto-numbering table to indicate each paragraph's numbering format and its position within the entire document structure, facilitating subsequent parsing and indexing. The symbol type refers to the specific symbol or mark used in the document to identify the hierarchy or order of paragraphs. Examples include Arabic numerals, Roman numerals, numbers enclosed in braces or parentheses, and user-specified numbering styles. The symbol hierarchy refers to the structural level of the document's paragraphs based on numbering or symbolization. For example, in a processed audit working paper, paragraphs are numbered "1.", "1.1.", "1.1.1.", and so on, where "1." represents the top-level paragraph and "1.1." is the first subparagraph under "1." The symbol hierarchy reflects the nesting depth and organizational structure of the document content, which can help the automated system understand the affiliation between different paragraphs in the document, which is crucial for subsequent document parsing.

[0051] After completing the retrieval at the paragraph level, the retrieval within each paragraph is performed: the processed audit working papers are traversed at the paragraph level, and each grid of data is traversed in the order of the rows to determine the module to which each paragraph belongs (a field of the audit working papers is a module, for example, a module can be an audit working paper component such as an audit conclusion, an internal control process, a key control point, and an audit recommendation). This process helps with subsequent paragraph classification and parsing. For each paragraph, the system determines whether it has automatic numbering. If it does, it is stored in the corresponding paragraph symbol table according to the numbering rule in the data storage rule indicated by the fourth preset format, wherein the numbering rule in the data storage rule indicated by the fourth preset format is that if the current paragraph has automatic numbering, the previous symbol (paragraph prefix) and the next symbol (paragraph suffix) of the paragraph are obtained, and stored in the corresponding paragraph symbol table according to the key-value pair format of "paragraph symbol: total number of symbols of the current type"; if it does not exist, it is stored in the tag table only in plain text, retaining its original content but without the numbering information. Each paragraph corresponds to a paragraph symbol table. The paragraph symbol table indicates the numbering attributes, numbering level, and module to which each paragraph belongs. The numbering attributes describe the type and characteristics of the numbering within a paragraph. They are used to distinguish whether a paragraph is numbered and the type of numbering. The numbering level indicates the hierarchical relationship of the numbering within a paragraph, reflecting the nesting and level of detail of the information. For example, in a paragraph, the number "1." represents a first-level heading or a major risk point, and "1.1." represents the first subheading or sub-risk point under "1."

[0052] The global automatic numbering table is stored in the form of key-value pairs, with the primary key (Key) being the combination of "module name + #@ + paragraph text" and the value (Value) being the combination of "symbol type + symbol level". The paragraph symbol table is also stored in the form of key-value pairs, with the Key being the "paragraph prefix + paragraph suffix" and the Value being the paragraph number. Identify the module name and symbol level to which the paragraph in the global automatic numbering table belongs: Search the global automatic numbering table (using the module name + #@ + paragraph text as the primary key (Key) when searching) to determine whether the number corresponding to each paragraph is Chinese, English, or a symbol type. And determine the numbering attributes, numbering level, and module to which each paragraph belongs based on the paragraph symbol table of each paragraph to obtain the conversion rules. Finally, apply the conversion rules to supplement the numbering of each non-numbered paragraph (for example, automatically fill in the identifier with Arabic numerals to increase the readability of the text), and convert the existing numbered paragraphs to finally generate standardized paragraphs. The standardized paragraphs include paragraph labels + paragraph text content.

[0053] All standardized paragraphs that have undergone symbol conversion and number conversion are integrated together to generate a new Word document, namely the standardized audit working paper. This document is not only complete in content, but also has a unified format, which is convenient for subsequent automated parsing and management. In order to solve the variables brought about by different Word versions and editing habits, the audit working paper management system in this application has a built-in intelligent symbol converter that can recognize various non-standard numbers (for example, using special characters, graphics or non-continuous sequences as numbers), and predict and convert them into universal numbering rules through machine learning algorithms to adapt to a wider range of document formats. At the same time, in the case of multi-level numbering (such as "1.1.1.", "1.1.1.1.", etc.), it can automatically identify and maintain this complex hierarchical structure to facilitate subsequent structured parsing.

[0054] like Figure 3 As shown, it is a flow chart for determining a standardized audit working paper according to an embodiment of the present application. First, non-tabular data is obtained for standardization processing such as colons and spaces (i.e., the non-tabular data in the audit working paper is obtained as described above, and text standardization processing is performed on the non-tabular data, English colons in the non-tabular data are converted to Chinese colons, and spaces in the non-tabular data are removed to obtain the processed audit working paper). Then, each grid of data is traversed in the order of rows, each paragraph data is parsed, and stored in a global automatic numbering table and a paragraph symbol table (i.e., the automatically numbered paragraphs contained in the audit working paper after the above retrieval processing, and all automatically numbered paragraphs are stored in the global automatic numbering table according to a third preset format, and the paragraph symbol table corresponding to each paragraph in the processed audit working paper is determined). By matching the numbering information according to the Key in the global automatic numbering table and the paragraph symbol table, the paragraph symbol is converted to generate the paragraph number + content (that is, the module name and symbol level to which the paragraph belongs in the global automatic numbering table are identified as above: the global automatic numbering table is searched (the module name + #@ + paragraph text is used as the primary key (Key) when searching) to determine whether the number corresponding to each paragraph is Chinese, English or symbol type, and the numbering attribute, numbering level and module to which each paragraph belongs are determined based on the paragraph symbol table of each paragraph to obtain the conversion rule. Finally, the conversion rule is applied to supplement the numbering of each non-numbered paragraph (for example, Arabic numerals are automatically filled in to increase the readability of the text), and the existing numbered paragraphs are converted to finally generate standardized paragraphs, including paragraph labels + paragraph text content).

[0055] It should be noted that there are multiple ways to implement the above steps of parsing the first target field sequence in the standardized audit working papers to obtain the risk points, internal control processes and key control point lists corresponding to the first target field sequence, for example: obtaining the content of the first target field sequence in the standardized audit working papers; parsing the content of each field in the first target field sequence according to a first preset format to obtain the risk points, internal control processes and key control point lists, wherein the first preset format is used to indicate that the content of each field in the first target field sequence is parsed based on numbering and identification according to a preset combination relationship of numbers and symbols.

[0056] The following are specific embodiments:

[0057] After completing the standardization of the audit working papers, the first target field sequence in the standardized audit working papers is obtained, that is, the text containing the risk points, internal control processes (internal control processes) and key control points (referring to the control measures or decision points that play a decisive role in the internal control processes). The text specifically includes the risk point number and identifier, the internal control process number and identifier involved in the audit project, and the internal control key control point number and identifier involved in the audit project. According to the preset first preset format, for example, the rule of "number + symbol + [number + symbol]", the content of each field in the first target field sequence is serialized and parsed based on the number and identifier (name). Here, "number + symbol" constitutes the basic numbering system, which is used to identify and distinguish different risk points, internal control processes or key control points; and the nesting of "[number + symbol]" is used to represent more fine-grained sub-items or details, reflecting the hierarchical structure of information. After parsing, a structured list of risk points, internal control processes, and key control points will be formed, including numbers and descriptive information related to risk points, internal control processes, and key control points, which will facilitate audit managers to quickly locate and understand specific issues. It will also facilitate data integration and subsequent automated processing by the system, such as issue tracking, data analysis, and report generation. In addition to the preset "number + symbol" format, user-defined numbering styles can also be processed. For example, through machine learning algorithms, recognition models are trained to identify and parse non-standard numbers such as letters plus brackets (A., B.,...), special characters (§1, §1.1...), etc., to ensure that no matter what numbering rules are used, they can be accurately parsed.

[0058] like Figure 4 As shown, it is a flowchart for determining risk points, internal control processes and a list of critical control points provided according to an embodiment of the present application, which shows the above steps. The risk points, internal control processes and critical control point texts (that is, the above-mentioned first target field sequence) are serialized and parsed based on the numbering rule expression (that is, the above-mentioned first preset format) to obtain the risk points, internal control processes and a list of critical control points.

[0059] There are multiple ways to implement the above steps of parsing the second target field sequence in the standardized audit working paper to obtain the serialized set corresponding to the second target field sequence, for example: obtaining the content of the second target field sequence in the standardized audit working paper; matching the content of each field in the second target field sequence according to a second preset format to obtain the matching result of each field, wherein the second preset format is a combination of numbers and symbols or a combination of Chinese characters and symbols; and determining the serialized set corresponding to the second target field sequence based on the matching result of each field.

[0060] The following are specific embodiments:

[0061] The audit working paper management system first locates and retrieves the second target field sequence in the standardized audit working papers, namely, the audit conclusion, specific matter description, audit handling recommendations, and basis. The text of each field in the second target field sequence is matched according to a second preset format to obtain a matching result for each field. The second preset format can be set to a combination of "numbers / Chinese characters + symbols" (all numbers and symbols are obtained from the number dictionary (Chinese and English number dictionaries) and the symbol dictionary table, and each combination is combined one by one in the form of numbers / Chinese characters + symbols to obtain all possible combinations. All possible combinations are organized into a combination sequence according to their corresponding priority, and the matching is performed in the order of the combination sequence). For example, "1. Description content" and "1. Related recommendations" are used to identify and segment key information within the field. Based on the matching results from the previous step, the system determines the serialized set corresponding to the second target field sequence. Based on the matching results, the content of each field is converted into a sequence element and stored in a structured or serialized dataset for further processing and retrieval. Serialized collections are also called audit conclusions, specific item descriptions, recommendations, and basis lists. The construction of serialized collections involves creating a list or array, each element of which contains the field number, description content, and additional information (such as the module to which it belongs, auditor's notes, etc.).

[0062] like Figure 5 As shown, it is a flowchart of determining a serialization set provided according to an embodiment of the present application, which shows the above process. First, all text contents of the current element (i.e., the above-mentioned second target field sequence) are obtained, and then the matching rules of "numbers / Chinese + symbols" (i.e., the above-mentioned second preset format) are generated according to the numbering dictionary (Chinese and English) and the symbol dictionary table, and the matching results are obtained according to the matching rules. According to the results, it is parsed into a serialization list (i.e., the serialization set corresponding to the second target field sequence is determined according to the matching results of each field, and the serialization list is the serialization set).

[0063] Step S206: extracting tables, pictures and attachments from the audit working papers and generating working paper files with consistent formats;

[0064] Step S208: Integrate the risk points, internal control processes, key control point lists, serialized collections, and draft files into a draft object.

[0065] The following are specific embodiments:

[0066] Scan the audit working paper documents to identify the locations of all tables, images, and attachments. Once tables, images, or attachments are located, the audit working paper management system extracts their content, including but not limited to cell data, image files, and attachment data. Furthermore, the system can analyze the image and attachment content to extract metadata, such as the image's capture date, location, or keywords within the attachment. This provides richer information for the audit and facilitates future data analysis and mining. To achieve consistent formatting, this data must be converted to a standardized format, ensuring that naming and storage locations adhere to pre-defined rules. A consistently formatted audit working paper file is generated by consolidating the extracted non-text data into one or a series of formatted files. Separate files can be created for each type of data, such as a table file containing all table data, an image folder containing all images, and an attachment file containing all attachments. Finally, the structured risk points, internal control procedures, and critical control point lists, along with serialized collections, are merged with the working paper file to form a single audit working paper object containing all audit working paper information, ensuring that all data is accurately indexed and accessible. Working paper objects are stored in the database of the audit working paper management system for subsequent reference and viewing.

[0067] The present application embodiment also provides a structural diagram of an audit working paper management device, such as Figure 6 Shown, including:

[0068] The acquisition module 602 is used for the audit working papers management system to acquire the audit working papers uploaded by the auditors.

[0069] Parsing module 604 is used to determine the standardized audit working papers corresponding to the audit working papers, and parse the first target field sequence and the second target field sequence in the standardized audit working papers respectively to obtain the risk points, internal control processes and key control point lists corresponding to the first target field sequence and the serialized set corresponding to the second target field sequence, wherein the standardized audit working papers are obtained by standardizing the non-tabular data in the audit working papers, and each paragraph in the standardized audit working papers has the same numbering rule. The first target field sequence includes the risk point number and identification, the internal control process number and identification involved in the audit project, and the internal control key control point number and identification involved in the audit project. The second target field sequence includes the audit conclusion, specific matter description, audit processing suggestion and basis in the audit working papers.

[0070] The extraction module 606 is used to extract the tables, pictures and attachment data in the audit working papers and generate working paper files with consistent formats.

[0071] The integration module 608 is used to integrate risk points, internal control processes and key control point lists, serialized sets, and draft files into draft objects.

[0072] It should be noted that Figure 6 The audit working papers management device shown is used to perform Figure 2 The management method of audit working papers shown is therefore Figure 2 The relevant explanations in the audit working paper management method also apply to the audit working paper management device and will not be repeated here.

[0073] It should be noted that the various modules in the above-mentioned audit working paper management device can be program modules (for example, a set of program instructions that implement a certain specific function) or hardware modules. For the latter, it can be expressed in the following forms, but is not limited to this: the expression form of each of the above-mentioned modules is a processor, or the functions of each of the above-mentioned modules are implemented by a processor.

[0074] An embodiment of the present application also provides a non-volatile storage medium, which includes a stored program, wherein when the program is running, the device where the non-volatile storage medium is located is controlled to execute the above-mentioned audit working paper management method. For example, the audit working paper management system obtains the audit working papers uploaded by the auditors; determines the standardized audit working papers corresponding to the audit working papers, and parses the first target field sequence and the second target field sequence in the standardized audit working papers respectively to obtain the risk points, internal control processes and key control point lists corresponding to the first target field sequence and the serialized set corresponding to the second target field sequence. The standardized audit working papers are obtained by standardizing the non-tabular data in the audit working papers. Each paragraph in the standardized audit working papers has the same numbering rule. The first target field sequence includes the risk point number and identifier, the internal control process number and identifier involved in the audit project, and the internal control key control point number and identifier involved in the audit project. The second target field sequence includes the audit conclusion, specific matter description, audit processing suggestion and basis in the audit working papers; extracts the tables, pictures and attachment data in the audit working papers to generate working paper files with the same format; integrates the risk points, internal control processes and key control point lists, serialized sets and working paper files into working paper objects.

[0075] The present application also provides an electronic device, comprising a processor for running a program, wherein the above-mentioned audit working paper management method is executed when the program is running. For example, the audit working paper management system obtains the audit working paper uploaded by the auditor; determines the standardized audit working paper corresponding to the audit working paper, and parses the first target field sequence and the second target field sequence in the standardized audit working paper respectively to obtain the risk point, internal control process and key control point list corresponding to the first target field sequence and the serialized set corresponding to the second target field sequence, wherein the standardized audit working paper is obtained by standardizing the non-tabular data in the audit working paper, each paragraph in the standardized audit working paper has the same numbering rule, the first target field sequence includes the risk point number and identifier, the internal control process number and identifier involved in the audit project, and the internal control key control point number and identifier involved in the audit project, and the second target field sequence includes the audit conclusion, specific matter description, audit processing suggestion and basis in the audit working paper; extracts the tables, pictures and attachment data in the audit working paper to generate a working paper file with a consistent format; integrates the risk point, internal control process and key control point list, serialized set, and working paper file into a working paper object.

[0076] According to another aspect of the embodiments of the present application, a computer program product is provided, comprising a computer program that, when executed by a processor, implements the above-mentioned audit working paper management method. For example, the audit working paper management system obtains an audit working paper uploaded by an auditor; determines a standardized audit working paper corresponding to the audit working paper; and parses a first target field sequence and a second target field sequence in the standardized audit working paper to obtain a risk point, an internal control process, and a key control point list corresponding to the first target field sequence and a serialized set corresponding to the second target field sequence, wherein the standardized audit working paper is obtained by standardizing non-tabular data in the audit working paper, each paragraph in the standardized audit working paper has the same numbering rule, the first target field sequence includes a risk point number and identifier, an internal control process number and identifier involved in the audit project, and an internal control key control point number and identifier involved in the audit project, and the second target field sequence includes an audit conclusion, a description of a specific matter, an audit handling suggestion, and a basis in the audit working paper; extracts tables, images, and attachment data in the audit working paper to generate a working paper file with a consistent format; and integrates the risk point, internal control process, and key control point list, the serialized set, and the working paper file into a working paper object.

[0077] In the above embodiments of the present application, the description of each embodiment has its own focus. For parts that are not described in detail in a certain embodiment, please refer to the relevant description of other embodiments.

[0078] In the several embodiments provided in this application, it should be understood that the disclosed technical content can be implemented in other ways. Among them, the device embodiments described above are only exemplary. For example, the division of units can be a logical function division. In actual implementation, there may be other division methods, 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 interfaces, indirect coupling or communication connection of units or modules, which can be electrical or other forms.

[0079] Units described as separate components may or may not be physically separate, and components shown as units may or may not be physical units, that is, they may be located in one place or distributed across multiple units. Some or all of the units may be selected to achieve the purpose of the present embodiment according to actual needs.

[0080] In addition, the functional units in the various embodiments of the present application may be integrated into a single processing unit, or each unit may exist physically separately, or two or more units may be integrated into a single unit. The aforementioned integrated units may be implemented in the form of hardware or software functional units.

[0081] 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 storage medium. Based on this understanding, the technical solution of the present application, or the part that contributes to the relevant technology, or all or part of the technical solution can be embodied in the form of a software product, which is stored in a storage medium and includes several instructions for enabling a computer device (which can be a personal computer, server or network device, etc.) to execute all or part of the steps of the various embodiments of the present application. The aforementioned storage medium includes: various media that can store program codes, such as a USB flash drive, a read-only memory (ROM), a random access memory (RAM), a mobile hard disk, a magnetic disk or an optical disk.

[0082] The above is only a preferred embodiment of the present application. It should be pointed out that for ordinary technicians in this technical field, several improvements and modifications can be made without departing from the principles of the present application. These improvements and modifications should also be regarded as the scope of protection of the present application.

Claims

1. A method for managing audit working papers, characterized in that: include: The audit working papers management system obtains the audit working papers uploaded by auditors; Determine the standardized audit working paper corresponding to the audit working paper, parse the first target field sequence and the second target field sequence in the standardized audit working paper respectively, and obtain the risk point, internal control process and key control point list corresponding to the first target field sequence and the serialized set corresponding to the second target field sequence, wherein the standardized audit working paper is obtained by standardizing the non-tabular data in the audit working paper, each paragraph in the standardized audit working paper has the same numbering rule, the first target field sequence includes the risk point number and identifier, the internal control process number and identifier involved in the audit project, and the internal control key control point number and identifier involved in the audit project, and the second target field sequence includes the audit conclusion, specific matter description, audit processing suggestion and basis in the audit working paper; Extract the tables, pictures and attachments in the audit working papers and generate working paper files with the same format; The risk points, internal control processes and key control point lists, the serialized collection, and the draft files are integrated into a draft object.

2. The method according to claim 1, characterized in that Before obtaining the audit working papers uploaded by the auditor, the method further includes: configuring the audit working paper template in the audit working paper management system based on the audit information, wherein the audit information includes the basic information of the auditor and the basic information of the audit project determined during the project establishment stage, and the audit working paper template is used to generate the audit working papers uploaded by the auditor.

3. The method according to claim 1, characterized in that The first target field sequence and the second target field sequence in the standardized audit working paper are respectively parsed to obtain the risk points, internal control processes and key control point lists corresponding to the first target field sequence and the serialized set corresponding to the second target field sequence, including: Parsing the first target field sequence in the standardized audit working paper to obtain a list of risk points, internal control processes, and critical control points corresponding to the first target field sequence; The second target field sequence in the standardized audit working paper is parsed to obtain a serialization set corresponding to the second target field sequence.

4. The method according to claim 3, characterized in that The step of parsing the first target field sequence in the standardized audit working paper to obtain a list of risk points, internal control processes, and key control points corresponding to the first target field sequence includes: Obtaining the content of the first target field sequence in the standardized audit working paper; The content of each field in the first target field sequence is parsed according to a first preset format to obtain the risk point, internal control process and key control point list, wherein the first preset format is used to indicate that the content of each field in the first target field sequence is parsed based on numbering and identification according to a preset combination relationship of numbers and symbols.

5. The method according to claim 3, characterized in that The parsing of the second target field sequence in the standardized audit working paper to obtain a serialized set corresponding to the second target field sequence includes: Acquiring the content of the second target field sequence in the standardized audit working paper; Matching the content of each field in the second target field sequence according to a second preset format to obtain a matching result for each field, wherein the second preset format is a combination of numbers and symbols or a combination of Chinese characters and symbols; Determine a serialization set corresponding to the second target field sequence according to the matching result of each field.

6. The method according to claim 1, characterized in that The audit working papers are standardized by the following method to obtain the standardized audit working papers: Obtaining non-tabular data in the audit working paper, and performing text normalization processing on the non-tabular data, converting English colons in the non-tabular data into Chinese colons, and removing spaces in the non-tabular data, to obtain a processed audit working paper; Retrieving the automatically numbered paragraphs contained in the processed audit working papers, and storing all the automatically numbered paragraphs in a global automatically numbering table according to a third preset format, wherein the global automatically numbering table is used to indicate the numbering rules and hierarchical information of all the automatically numbered paragraphs; Determining a paragraph symbol table corresponding to each paragraph in the processed audit working paper, wherein the paragraph symbol table is used to indicate the numbering attribute, numbering level, and module to which each paragraph belongs; Perform symbol conversion and number conversion on each paragraph in the processed audit working paper according to the global automatic numbering table and the paragraph symbol table corresponding to each paragraph to obtain the standardized paragraph corresponding to each paragraph, and combine all the standardized paragraphs into the standardized audit working paper.

7. The method according to claim 6, characterized in that The determining of the paragraph symbol table corresponding to each paragraph in the processed audit working paper includes: Determine each field in the processed audit working paper as a module, traverse the data in the processed audit working paper by paragraph, determine the module to which each paragraph belongs, and whether there is an automatic number; The paragraphs without automatic numbering are stored in the corresponding paragraph symbol table in the form of text. For the paragraphs with automatic numbering, they are stored in the corresponding paragraph symbol table according to a fourth preset format, wherein the fourth preset format is used to indicate the data storage rules of the paragraphs with automatic numbering in the corresponding paragraph symbol table.

8. A management device for audit working papers, characterized in that: include: The acquisition module is used by the audit working papers management system to obtain the audit working papers uploaded by auditors; a parsing module for determining a standardized audit working paper corresponding to the audit working paper, and parsing a first target field sequence and a second target field sequence in the standardized audit working paper respectively to obtain a list of risk points, internal control processes, and key control points corresponding to the first target field sequence, and a serialized set corresponding to the second target field sequence, wherein the standardized audit working paper is obtained by standardizing non-tabular data in the audit working paper, each paragraph in the standardized audit working paper has the same numbering rule, the first target field sequence includes a risk point number and identifier, an internal control process number and identifier involved in the audit project, and an internal control key control point number and identifier involved in the audit project, and the second target field sequence includes an audit conclusion, a description of specific matters, an audit handling suggestion, and a basis in the audit working paper; An extraction module is used to extract the tables, pictures and attachment data in the audit working papers and generate working paper files with the same format; An integration module is used to integrate the risk points, internal control processes and key control point lists, the serialized collection, and the draft files into a draft object.

9. A non-volatile storage medium, characterized in that: The non-volatile storage medium stores a program, wherein when the program is running, the device where the non-volatile storage medium is located is controlled to execute the audit working paper management method according to any one of claims 1 to 7.

10. An electronic device, characterized in that: include: A memory and a processor, wherein the processor is used to run a program stored in the memory, wherein the program, when running, executes the audit working paper management method described in any one of claims 1 to 7.

11. A computer program product comprising computer instructions, characterized in that When the computer instructions are executed by a processor, the method for managing audit working papers as described in any one of claims 1 to 7 is implemented.

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