Digital auditing method, system and device and storage medium

Abstract

The invention discloses a digital auditing method, which belongs to the technical field of auditing management, and is characterized by comprising the following steps: step 1, building an auditing work management platform; step 2, checking the auditing site through an auditing tool; 3, performing multi-dimensional analysis and rectification on problems found by audit through an audit rectification database; and 4, importing a work manuscript, an auditing report, an auditing investigation scheme, an auditing implementation scheme and a pre-auditing investigation report in auditing work to form an auditing historical database, and performing auditing data analysis on the data to form standard retrieval. Through organic cooperation of the auditing daily management module, the auditing tool module, the auditing rectification module and the auditing historical data module, the auditing process can be greatly shortened, and the auditing work efficiency is effectively improved.

Description

Technical Field

[0001] This invention relates to the field of audit management technology, and in particular to a digital audit method, system, device and storage medium. Background Technology

[0002] As the production and operation activities of audit targets become increasingly information-based, and the large amount of data and information used in audit projects comes from various information systems, audit targets are forced to vigorously promote the integration and upgrading of information systems based on their existing level of informatization. The informatization efforts of various audit businesses both domestically and internationally mainly focus on the automation of technical means, methods, and tools. Case studies provided by practical and theoretical research primarily concentrate on solving audit timeliness issues, and there is a lack of practical examples that drive a transformation in the overall audit work model.

[0003] Chinese patent document with publication number CN101447064A and publication date of June 3, 2009 discloses an audit management system and an audit management method, the method including: The back-end audit subsystem generates financial audit instructions in the back-end audit server through the back-end audit browser client, and the back-end audit server sends the financial audit instructions to the front-end audit subsystem. After receiving a financial audit instruction from the back-end audit server, the front-end audit subsystem collects on-site financial audit data according to the financial audit instruction, preprocesses the collected on-site financial audit data, generates preprocessed financial audit data, and outputs the preprocessed financial audit data to the back-end audit subsystem. After receiving the financial audit preprocessing data from various front-end subsystems, the back-end audit subsystem performs audit analysis on the preprocessing data. The step of preprocessing the collected on-site financial audit data to generate preprocessed financial audit data includes: The collected on-site financial audit data was structured and processed. Store the structured financial audit data; Perform data correlation processing on the stored financial audit data to establish the correlation relationships between the financial audit data; The stored financial audit data is reviewed and inspected.

[0004] The audit management method disclosed in this patent document can operate audit business in environments without a network, adapting to the complex working environment of the audit site. However, the entire audit process is complex and the audit efficiency is low. Summary of the Invention

[0005] In order to overcome the shortcomings of the prior art, the present invention provides a digital auditing method, system, device and storage medium. Through the organic synergy of the audit daily management module, audit tool module, audit rectification module and audit historical data module, the present invention can greatly shorten the audit process and effectively improve the efficiency of audit work.

[0006] This invention is achieved through the following technical solution: A digital auditing method, characterized by comprising the following steps: Step 1: Establish an audit management platform; Step 2: Verify the audit site using auditing tools; Step 3: Conduct multi-dimensional analysis and rectification of the problems discovered in the audit through the audit rectification database; Step 4: Import working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from the audit work to form an audit history database. The data is then analyzed to form a standard retrieval system.

[0007] In step 1, the audit work management platform includes an audit daily management module, an audit tool module, an audit rectification module, and an audit historical data module, which are electrically connected.

[0008] In step 1, the audit work management platform is used to complete the informatization of daily audit management.

[0009] In step 2, the auditing tools include OCR text recognition tools, fraud auditing tools, and bid rigging and collusion auditing tools.

[0010] The OCR text recognition tool is used to extract and recognize unstructured data and push audit clues to assist auditors in on-site verification.

[0011] The fraud auditing tool is used to assist auditors in verifying fraudulent activities.

[0012] The bid-rigging and collusion audit tool is used to push out clues about bid-rigging and collusion, and to verify whether the clues are valid.

[0013] In step 4, audit data analysis refers to the analysis and processing of data through the audit data analysis module.

[0014] The audit data analysis module is used to extract system source data through BI reporting tools, summarize the data through BI reporting tools, and display the audit data analysis results in charts.

[0015] In step 4, forming a standard search specifically refers to completing the standard search for qualitative analysis, audit processing opinions, and audit evaluations during the preparation of audit working papers and audit reports by auditors.

[0016] In step 1, setting up an audit work management platform refers to creating audit review business processes and audit rectification business processes on the audit work management platform.

[0017] In step 3, multi-dimensional analysis and rectification refers to analyzing and rectifying the problems found in the audit from the perspectives of time, unit, and business category.

[0018] A digital auditing system is characterized by comprising an audit daily management module, an audit tool module, an audit rectification module, and an audit historical data module, all electrically connected. The audit daily management module is used for daily audit information management; the audit tool module is used for on-site audit verification; the audit rectification module is used for querying, retrieving, and analyzing under various conditions to conduct multi-dimensional analysis and rectification of audit findings; and the audit historical data module is used to import historical working papers, audit reports, audit investigation plans, and audit implementation plans from the audit process to form a resource library.

[0019] An electronic device includes a memory, a processor, and a computer program stored in the memory, the computer program being executed on the processor, characterized in that, when the processor executes the computer program, it implements the steps of a digital auditing method.

[0020] A computer-readable storage medium includes a computer program stored on the storage medium, characterized in that, when the computer program is executed by a processor, it implements the steps of a digital auditing method.

[0021] The BI reporting tool described in this invention refers to a data analysis tool used by enterprises in their operations and decision-making processes. By integrating data from multiple business sources, it comprehensively analyzes and mines data to help enterprises achieve data-driven operations, support intelligent decision-making, realize data asset accumulation and value-added, conduct data mining and predictive analysis, and improve data readability and data visualization.

[0022] The beneficial effects of this invention are mainly reflected in the following aspects: 1. Compared with the prior art, the present invention can greatly shorten the audit process and effectively improve the efficiency of audit work by organically coordinating the daily audit management module, audit tool module, audit rectification module and audit historical data module.

[0023] 2. This invention, through an audit work management platform, reduces the time spent on manual operations in traditional auditing methods, and greatly improves the efficiency of audit work.

[0024] 3. Compared with traditional auditing, the entire auditing process of this invention is more simplified, which helps to reduce auditing costs.

[0025] 4. This invention employs fraud auditing tools to assist auditors in verifying fraudulent activities, thereby making audit data more objective. Attached Figure Description

[0026] The present invention will now be further described in detail with reference to the accompanying drawings and specific embodiments: Figure 1 This is a flowchart of the present invention. Detailed Implementation

[0027] Example 1 See Figure 1 A digital auditing method includes the following steps: Step 1: Establish an audit management platform; Step 2: Verify the audit site using auditing tools; Step 3: Conduct multi-dimensional analysis and rectification of the problems discovered in the audit through the audit rectification database; Step 4: Import working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from the audit work to form an audit history database. The data is then analyzed to form a standard retrieval system.

[0028] Compared with existing technologies, the organic collaboration of the audit daily management module, audit tool module, audit rectification module and audit historical data module can greatly shorten the audit process and effectively improve audit efficiency.

[0029] Example 2 See Figure 1 A digital auditing method includes the following steps: Step 1: Establish an audit management platform; Step 2: Verify the audit site using auditing tools; Step 3: Conduct multi-dimensional analysis and rectification of the problems discovered in the audit through the audit rectification database; Step 4: Import working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from the audit work to form an audit history database. The data is then analyzed to form a standard retrieval system.

[0030] Preferably, in step 1, the audit work management platform includes an audit daily management module, an audit tool module, an audit rectification module, and an audit historical data module, which are electrically connected.

[0031] The audit management platform reduces the time spent on manual operations in traditional auditing methods, greatly improving audit efficiency.

[0032] Example 3 See Figure 1 A digital auditing method includes the following steps: Step 1: Establish an audit management platform; Step 2: Verify the audit site using auditing tools; Step 3: Conduct multi-dimensional analysis and rectification of the problems discovered in the audit through the audit rectification database; Step 4: Import working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from the audit work to form an audit history database. The data is then analyzed to form a standard retrieval system.

[0033] In step 1, the audit work management platform includes an audit daily management module, an audit tool module, an audit rectification module, and an audit historical data module, which are electrically connected.

[0034] In step 1, the audit work management platform is used to complete the informatization of daily audit management.

[0035] In step 2, the auditing tools include OCR text recognition tools, fraud auditing tools, and bid rigging and collusion auditing tools.

[0036] Example 4 See Figure 1 A digital auditing method includes the following steps: Step 1: Establish an audit management platform; Step 2: Verify the audit site using auditing tools; Step 3: Conduct multi-dimensional analysis and rectification of the problems discovered in the audit through the audit rectification database; Step 4: Import working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from the audit work to form an audit history database. The data is then analyzed to form a standard retrieval system.

[0037] In step 1, the audit work management platform includes an audit daily management module, an audit tool module, an audit rectification module, and an audit historical data module, which are electrically connected.

[0038] In step 1, the audit work management platform is used to complete the informatization of daily audit management.

[0039] More preferably, in step 2, the auditing tools include OCR text recognition tools, fraud auditing tools, and bid rigging and collusion auditing tools.

[0040] The OCR text recognition tool is used to extract and recognize unstructured data and push audit clues to assist auditors in on-site verification.

[0041] The fraud auditing tool is used to assist auditors in verifying fraudulent activities.

[0042] The bid-rigging and collusion audit tool is used to push out clues about bid-rigging and collusion, and to verify whether the clues are valid.

[0043] OCR text recognition tools can quickly identify text, which helps improve the efficiency of on-site verification by auditors.

[0044] Example 5 See Figure 1 A digital auditing method includes the following steps: Step 1: Establish an audit management platform; Step 2: Verify the audit site using auditing tools; Step 3: Conduct multi-dimensional analysis and rectification of the problems discovered in the audit through the audit rectification database; Step 4: Import working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from the audit work to form an audit history database. The data is then analyzed to form a standard retrieval system.

[0045] In step 1, the audit work management platform includes an audit daily management module, an audit tool module, an audit rectification module, and an audit historical data module, which are electrically connected.

[0046] In step 1, the audit work management platform is used to complete the informatization of daily audit management.

[0047] In step 2, the auditing tools include OCR text recognition tools, fraud auditing tools, and bid rigging and collusion auditing tools.

[0048] The OCR text recognition tool is used to extract and recognize unstructured data and push audit clues to assist auditors in on-site verification.

[0049] The fraud auditing tool is used to assist auditors in verifying fraudulent activities.

[0050] The bid-rigging and collusion audit tool is used to push out clues about bid-rigging and collusion, and to verify whether the clues are valid.

[0051] In step 4, audit data analysis refers to the analysis and processing of data through the audit data analysis module.

[0052] The entire audit process is simpler than traditional audits, which helps reduce audit costs.

[0053] Example 6 See Figure 1 A digital auditing method includes the following steps: Step 1: Establish an audit management platform; Step 2: Verify the audit site using auditing tools; Step 3: Conduct multi-dimensional analysis and rectification of the problems discovered in the audit through the audit rectification database; Step 4: Import working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from the audit work to form an audit history database. The data is then analyzed to form a standard retrieval system.

[0054] In step 1, the audit work management platform includes an audit daily management module, an audit tool module, an audit rectification module, and an audit historical data module, which are electrically connected.

[0055] In step 1, the audit work management platform is used to complete the informatization of daily audit management.

[0056] In step 2, the auditing tools include OCR text recognition tools, fraud auditing tools, and bid rigging and collusion auditing tools.

[0057] The OCR text recognition tool is used to extract and recognize unstructured data and push audit clues to assist auditors in on-site verification.

[0058] The fraud auditing tool is used to assist auditors in verifying fraudulent activities.

[0059] The bid-rigging and collusion audit tool is used to push out clues about bid-rigging and collusion, and to verify whether the clues are valid.

[0060] In step 4, audit data analysis refers to the analysis and processing of data through the audit data analysis module.

[0061] The audit data analysis module is used to extract system source data through BI reporting tools, summarize the data through BI reporting tools, and display the audit data analysis results in charts.

[0062] Example 7 See Figure 1 A digital auditing method includes the following steps: Step 1: Establish an audit management platform; Step 2: Verify the audit site using auditing tools; Step 3: Conduct multi-dimensional analysis and rectification of the problems discovered in the audit through the audit rectification database; Step 4: Import working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from the audit work to form an audit history database. The data is then analyzed to form a standard retrieval system.

[0063] In step 1, the audit work management platform includes an audit daily management module, an audit tool module, an audit rectification module, and an audit historical data module, which are electrically connected.

[0064] In step 1, the audit work management platform is used to complete the informatization of daily audit management.

[0065] In step 2, the auditing tools include OCR text recognition tools, fraud auditing tools, and bid rigging and collusion auditing tools.

[0066] The OCR text recognition tool is used to extract and recognize unstructured data and push audit clues to assist auditors in on-site verification.

[0067] The fraud auditing tool is used to assist auditors in verifying fraudulent activities.

[0068] The bid-rigging and collusion audit tool is used to push out clues about bid-rigging and collusion, and to verify whether the clues are valid.

[0069] More preferably, in step 4, audit data analysis refers to analyzing and processing the data through the audit data analysis module.

[0070] The audit data analysis module is used to extract system source data through BI reporting tools, summarize the data through BI reporting tools, and display the audit data analysis results in charts.

[0071] In step 4, forming a standard search specifically refers to completing the standard search for qualitative analysis, audit processing opinions, and audit evaluations during the preparation of audit working papers and audit reports by auditors.

[0072] In step 1, setting up an audit work management platform refers to creating audit review business processes and audit rectification business processes on the audit work management platform.

[0073] In step 3, multi-dimensional analysis and rectification refers to analyzing and rectifying the problems found in the audit from the perspectives of time, unit, and business category.

[0074] By employing fraud auditing tools to assist auditors in verifying fraudulent activities, audit data becomes more objective.

[0075] The audit process is as follows: First, by using the audit rectification database to perform various queries, searches, and analyses, we can achieve multi-dimensional analysis and supervision of the rectification of audit findings. Then, by importing audit-related work results such as working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from previous audit work into the audit history data module of the audit work management platform, a resource library that is easy to retrieve is formed; Finally, based on the data from the existing unified systems and self-built systems, the source data of the systems is extracted using BI reporting tools, and the data is summarized and analyzed using BI reporting tools. The results of the audit data analysis are then presented in a more intuitive way using visual charts.

Claims

1. A digital auditing method, characterized in that, Includes the following steps: Step 1: Establish an audit management platform; Step 2: Verify the audit site using auditing tools; Step 3: Conduct multi-dimensional analysis and rectification of the problems discovered in the audit through the audit rectification database; Step 4: Import working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from the audit work to form an audit history database. The data is then analyzed to form a standard retrieval system.

2. The digital auditing method according to claim 1, characterized in that: In step 1, the audit work management platform includes an audit daily management module, an audit tool module, an audit rectification module, and an audit historical data module, which are electrically connected.

3. The digital auditing method according to claim 1, characterized in that: In step 1, the audit work management platform is used to complete the informatization of daily audit management.

4. The digital auditing method according to claim 1, characterized in that: In step 2, the auditing tools include OCR text recognition tools, fraud auditing tools, and bid rigging and collusion auditing tools.

5. A digital auditing method according to claim 4, characterized in that: The OCR text recognition tool is used to extract and recognize unstructured data and push audit clues to assist auditors in on-site verification.

6. The digital auditing method according to claim 4, characterized in that: The fraud auditing tool is used to assist auditors in verifying fraudulent activities.

7. A digital auditing method according to claim 4, characterized in that: The bid-rigging and collusion auditing tool is used to push out clues about bid-rigging and collusion, and to verify whether the clues are valid.

8. The digital auditing method according to claim 1, characterized in that: In step 4, audit data analysis refers to the analysis and processing of data through the audit data analysis module.

9. A digital auditing method according to claim 8, characterized in that: The audit data analysis module is used to extract system source data through BI reporting tools, summarize the data through BI reporting tools, and display the audit data analysis results in charts.

10. A digital auditing method according to claim 1, characterized in that: In step 4, forming a standard search specifically refers to completing the standard search for qualitative analysis, audit processing opinions, and audit evaluations during the preparation of audit working papers and audit reports by auditors.

11. A digital auditing method according to claim 1, characterized in that: In step 1, setting up an audit work management platform refers to creating audit review business processes and audit rectification business processes on the audit work management platform.

12. The digital auditing method according to claim 1, characterized in that: In step 3, multi-dimensional analysis and rectification refers to analyzing and rectifying the problems found in the audit from the perspectives of time, unit, and business category.

13. A digital auditing system, characterized in that: The system includes an audit daily management module, an audit tool module, an audit rectification module, and an audit historical data module. The audit daily management module is used for daily audit information management, the audit tool module is used for on-site audit verification, the audit rectification module is used for multi-condition querying, retrieval, and analysis to conduct multi-dimensional analysis and rectification of audit findings, and the audit historical data module is used to import historical working papers, audit reports, audit investigation plans, and audit implementation plans from the audit work to form a resource library.

14. An electronic device comprising a memory, a processor, and a computer program stored in the memory, the computer program being configured to run on the processor, characterized in that, When the processor executes the computer program, it implements the steps in the digital auditing method as described in any one of claims 1 to 12.

15. A computer-readable storage medium comprising a computer program stored on the storage medium, characterized in that, When the computer program is executed by a processor, it implements the steps in the digital auditing method as described in any one of claims 1 to 12.

Images