Method, device and equipment for constructing audit portrait based on digitization and storage medium

Abstract

The invention discloses a method for constructing an audit portrait based on digitization, which belongs to the technical field of audit management, and is characterized by comprising the following steps: S1, constructing an audit daily service; s2, constructing an audit field tool module; s3, establishing an audit rectification database; s4, importing a work manuscript, an auditing report, an auditing investigation scheme, an auditing implementation scheme and a pre-auditing investigation report in previous auditing work into an auditing rectification database; s5, an audit portrait of the audit object is completed through an audit data analysis module; and S6, sending the auditing historical data to an auditing product output module, completing auditing qualitative retrieval, auditing processing retrieval and auditing evaluation retrieval in an auditing manuscript and auditing report compilation process of auditing personnel, and providing similar problem, similar analysis and similar auditing object evaluation reference. The auditing data is effectively analyzed, so that the auditing accuracy can be effectively improved.

Description

Technical Field

[0001] This invention relates to the field of audit management technology, and in particular to methods, apparatus, equipment and storage media for constructing audit profiles based on digitalization. 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.

[0003] Currently, the informatization efforts in various auditing operations both domestically and internationally mainly focus on automating technical means, methods, and tools. Case studies provided by practical and theoretical research primarily concentrate on addressing audit timeliness, and there are no practical examples of driving changes in the overall auditing work model.

[0004] Chinese patent document CN116128333A, published on May 16, 2023, discloses a digital quality control platform based on product lifecycle management, characterized by comprising: S1, System Construction Module: The main page of the product system includes buttons for creating, editing, deleting, and batch production tasks for products; specific product pages include: the project name to which the product belongs, product code, start time, and responsible person; the main page of batch production tasks for a certain code is divided into different time periods or batch production quantities based on time nodes and scale. S2, Task creation module, including: creating, editing, and deleting tasks; S3, Account Management function button, the specific task page includes: the project name to which the task belongs, product code, batch production task number, batch production quantity, task start time, delivery time and batch production task person in charge information; the account management module includes: administrator account, developer account and factory account corresponding to different account permissions; S4, Scenario Setting Module, includes: specific functional scenarios for production assembly and operation and maintenance processes.

[0005] The patent document discloses a digital quality control platform based on product lifecycle management. This platform enhances the ability to control quality issues during mass production and improves after-sales maintenance procedures, promoting product iteration and upgrades. It effectively addresses the problems of low efficiency, high cost, and difficult maintenance associated with traditional quality tracking and assurance methods. However, it cannot effectively analyze audit data, affecting audit accuracy. Summary of the Invention

[0006] In order to overcome the shortcomings of the prior art, the present invention provides a method, apparatus, equipment and storage medium for constructing audit profiles based on digitalization. The present invention can effectively improve the accuracy of audits by effectively analyzing audit data.

[0007] This invention is achieved through the following technical solution: The method for constructing audit profiles based on digitalization is characterized by the following steps: S1. Establish a daily audit business platform to handle audit report review, audit report feedback, and audit rectification reports. S2. Build the audit site tool module; S3. Establish an audit rectification database with multiple query, retrieval and analysis capabilities; S4. Import the working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from previous audit work into the audit rectification database; S5. Send the audit rectification data and audit history data to the audit data analysis module, and complete the audit profile of the audit object through the audit data analysis module; S6. Send historical audit data to the audit product output module to complete the audit qualitative retrieval, audit processing retrieval, and audit evaluation retrieval during the preparation of audit working papers and audit reports by auditors, and provide evaluation references for similar issues, similar analyses, and similar audit objects.

[0008] In step S2, the audit site tool module is a text recognition tool used to assist in on-site audit verification.

[0009] In step S5, the audit data analysis module is used to extract the system source data through the BI reporting tool, summarize the data through the BI reporting tool, and display the audit data analysis results in charts.

[0010] In step S5, the audit profile of the audit target specifically refers to the profile obtained through financial audit and performance audit. Auditing and risk assessment involve reviewing the financial statements and business operations of the auditee, evaluating the performance of the auditee, and deriving risk maps and performance evaluation results for the auditee.

[0011] In step S6, the audit product output module is used to automatically generate audit plans and audit reports by extracting and analyzing forms in a fixed format and historical audit data.

[0012] In step S6, the audit product output module is used to identify keywords and key data from text data through natural language processing and artificial intelligence semantic recognition.

[0013] The textual data includes audit reports and audit working papers.

[0014] In step S6, the qualitative audit retrieval specifically refers to the qualitative retrieval system for audit issues. The system uses big data intelligent correlation retrieval to help auditors locate and characterize audit issues.

[0015] In step S6, the audit processing retrieval specifically refers to the process of retrieving audit data for different issues. The qualitative assessment of the problem is based on the retrieval and location of the entries.

[0016] In step S6, the audit evaluation retrieval specifically refers to completing the audit evaluation through review and analysis. The audit results are processed, retrieved, comprehensively evaluated, and summarized.

[0017] In step S1, the office platform is the A8 collaborative platform.

[0018] The device for constructing audit profiles based on digitalization includes an office platform, characterized by further comprising an audit site tool module, an audit rectification database, an audit data analysis module, and an audit product output module electrically connected to the office platform. The audit site tool module is used as a text recognition tool to assist in on-site audit verification. The audit rectification database is used to store working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from previous audit work. The audit data analysis module is used to extract system source data and summarize the data, displaying the audit data analysis results in charts. The audit product output module is used to automatically generate audit plans and audit reports in formats.

[0019] An electronic device includes a memory, a processor, and a computer program stored in the memory, the computer program being used to run on the processor, characterized in that, when the processor executes the computer program, it implements the steps in a method for constructing an audit profile based on digitalization.

[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 in a method for constructing an audit profile based on digitalization.

[0021] The A8 collaborative platform described in this invention refers to a unified office platform that takes target management as its core, is driven by business processes, and integrates the information management of daily office resources, business operations, and office-related information.

[0022] 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.

[0023] The audit profile described in this invention refers to constructing a multi-dimensional or three-dimensional profile by mining the financial or business data of the audited entity.

[0024] The beneficial effects of this invention are mainly reflected in the following aspects: 1. This invention comprises the following steps: S1. Establishing a platform for daily audit operations, including audit report review, audit report feedback, and audit rectification reports; S2. Building an audit site tool module; S3. Establishing an audit rectification database with multiple query, retrieval, and analysis capabilities; S4. Importing past audit work papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports into the audit rectification database; S5. Sending audit rectification data and historical audit data to the audit data analysis module to create an audit profile of the audited entity; S6. Sending historical audit data to the audit product output module to enable auditors to perform qualitative audit retrieval, audit processing retrieval, and audit evaluation retrieval during the preparation of audit work papers and audit reports, providing references for similar issues, similar analyses, and evaluations of similar audited entities. Compared to existing technologies, this invention effectively improves audit accuracy through effective analysis of audit data.

[0025] 2. This invention changes the audit management model from a complete audit to a modular audit, which effectively solves the problem of low audit management efficiency and improves the quality of audit work.

[0026] 3. Compared with the prior art, the present invention changes the auditing method from mainly using data for verification and comparison to digital auditing, which focuses on data value processing and display, thereby further improving auditing efficiency and auditing quality.

[0027] 4. This invention enables seamless switching between the supervision and service function interfaces by utilizing information technology to make multi-dimensional use of the results of a single audit project. Attached Figure Description

[0028] 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

[0029] Example 1 See Figure 1The method for building audit profiles based on digitalization includes the following steps: S1. Establish a daily audit business platform to handle audit report review, audit report feedback, and audit rectification reports. S2. Build the audit site tool module; S3. Establish an audit rectification database with multiple query, retrieval and analysis capabilities; S4. Import the working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from previous audit work into the audit rectification database; S5. Send the audit rectification data and audit history data to the audit data analysis module, and complete the audit profile of the audit object through the audit data analysis module; S6. Send historical audit data to the audit product output module to complete the audit qualitative retrieval, audit processing retrieval, and audit evaluation retrieval during the preparation of audit working papers and audit reports by auditors, and provide evaluation references for similar issues, similar analyses, and similar audit objects.

[0030] This embodiment represents the most basic implementation method. S1: Audit report review, audit report feedback, and audit rectification reports are established through an office platform to handle daily audit operations. S2: An audit site tool module is built. S3: An audit rectification database with multiple query, retrieval, and analysis capabilities is established. S4: Working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from previous audit work are imported into the audit rectification database. S5: Audit rectification data and historical audit data are sent to the audit data analysis module, which completes the audit profile of the audited entity. S6: Historical audit data is sent to the audit product output module, enabling auditors to perform qualitative audit retrieval, audit processing retrieval, and audit evaluation retrieval during the preparation of audit working papers and audit reports. This provides references for similar issues, similar analyses, and evaluations of similar audited entities. Compared to existing technologies, effective analysis of audit data significantly improves audit accuracy.

[0031] Example 2 See Figure 1 The method for building audit profiles based on digitalization includes the following steps: S1. Establish a daily audit business platform to handle audit report review, audit report feedback, and audit rectification reports. S2. Build the audit site tool module; S3. Establish an audit rectification database with multiple query, retrieval and analysis capabilities; S4. Import the working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from previous audit work into the audit rectification database; S5. Send the audit rectification data and audit history data to the audit data analysis module, and complete the audit profile of the audit object through the audit data analysis module; S6. Send historical audit data to the audit product output module to complete the audit qualitative retrieval, audit processing retrieval, and audit evaluation retrieval during the preparation of audit working papers and audit reports by auditors, and provide evaluation references for similar issues, similar analyses, and similar audit objects.

[0032] Preferably, in step S2, the audit site tool module is a text recognition tool used to assist in on-site audit verification.

[0033] In step S5, the audit data analysis module is used to extract the system source data through the BI reporting tool, summarize the data through the BI reporting tool, and display the audit data analysis results in charts.

[0034] In step S5, the audit profile of the audit target specifically refers to the profile obtained through financial audit and performance audit. Auditing and risk assessment involve reviewing the financial statements and business operations of the auditee, evaluating the performance of the auditee, and deriving risk maps and performance evaluation results for the auditee.

[0035] This embodiment is a preferred implementation method. The audit management mode is changed from a complete audit to a modular assembly audit, which effectively solves the problem of low audit management efficiency and can improve the quality of audit work.

[0036] Example 3 See Figure 1 The method for building audit profiles based on digitalization includes the following steps: S1. Establish a daily audit business platform to handle audit report review, audit report feedback, and audit rectification reports. S2. Build the audit site tool module; S3. Establish an audit rectification database with multiple query, retrieval and analysis capabilities; S4. Import the working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from previous audit work into the audit rectification database; S5. Send the audit rectification data and audit history data to the audit data analysis module, and complete the audit profile of the audit object through the audit data analysis module; S6. Send historical audit data to the audit product output module to complete the audit qualitative retrieval, audit processing retrieval, and audit evaluation retrieval during the preparation of audit working papers and audit reports by auditors, and provide evaluation references for similar issues, similar analyses, and similar audit objects.

[0037] In step S2, the audit site tool module is a text recognition tool used to assist in on-site audit verification.

[0038] In step S5, the audit data analysis module is used to extract the system source data through the BI reporting tool, summarize the data through the BI reporting tool, and display the audit data analysis results in charts.

[0039] In step S5, the audit profile of the audit target specifically refers to the profile obtained through financial audit and performance audit. Auditing and risk assessment involve reviewing the financial statements and business operations of the auditee, evaluating the performance of the auditee, and deriving risk maps and performance evaluation results for the auditee.

[0040] More preferably, in step S6, the audit product output module is used to automatically generate audit plans and audit reports in fixed-format forms and by extracting and analyzing historical audit data.

[0041] In step S6, the audit product output module is used to identify keywords and key data from text data through natural language processing and artificial intelligence semantic recognition.

[0042] The textual data includes audit reports and audit working papers.

[0043] This embodiment is another preferred implementation. Compared with the prior art, the audit method is changed from mainly using data for verification and comparison to digital auditing, which focuses on data value processing and display, and can further improve audit efficiency and audit quality.

[0044] Example 4 See Figure 1 The method for building audit profiles based on digitalization includes the following steps: S1. Establish a daily audit business platform to handle audit report review, audit report feedback, and audit rectification reports. S2. Build the audit site tool module; S3. Establish an audit rectification database with multiple query, retrieval and analysis capabilities; S4. Import the working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from previous audit work into the audit rectification database; S5. Send the audit rectification data and audit history data to the audit data analysis module, and complete the audit profile of the audit object through the audit data analysis module; S6. Send historical audit data to the audit product output module to complete the audit qualitative retrieval, audit processing retrieval, and audit evaluation retrieval during the preparation of audit working papers and audit reports by auditors, and provide evaluation references for similar issues, similar analyses, and similar audit objects.

[0045] In step S2, the audit site tool module is a text recognition tool used to assist in on-site audit verification.

[0046] In step S5, the audit data analysis module is used to extract the system source data through the BI reporting tool, summarize the data through the BI reporting tool, and display the audit data analysis results in charts.

[0047] In step S5, the audit profile of the audit target specifically refers to the profile obtained through financial audit and performance audit. Auditing and risk assessment involve reviewing the financial statements and business operations of the auditee, evaluating the performance of the auditee, and deriving risk maps and performance evaluation results for the auditee.

[0048] In step S6, the audit product output module is used to automatically generate audit plans and audit reports by extracting and analyzing forms in a fixed format and historical audit data.

[0049] In step S6, the audit product output module is used to identify keywords and key data from text data through natural language processing and artificial intelligence semantic recognition.

[0050] The textual data includes audit reports and audit working papers.

[0051] More preferably, in step S6, the qualitative audit retrieval specifically refers to the qualitative retrieval system for audit issues. The system uses big data intelligent correlation retrieval to help auditors locate and characterize audit issues.

[0052] In step S6, the audit processing retrieval specifically refers to the process of retrieving audit data for different issues. The qualitative assessment of the problem is based on the retrieval and location of the entries.

[0053] In step S6, the audit evaluation retrieval specifically refers to completing the audit evaluation through review and analysis. The audit results are processed, retrieved, comprehensively evaluated, and summarized.

[0054] This embodiment represents the best implementation method. By utilizing information technology to make multi-dimensional use of the results of a single audit project, it is possible to achieve seamless switching between the supervision and service function interfaces.

[0055] The invention will be illustrated below with specific application examples: Step 1: Establish daily audit business processes for audit report review, audit report feedback, and audit rectification reports on the A8 collaborative platform; submit audit implementation plans and audit report documents for audit projects for review through the corresponding process in "My Templates" on the A8 collaborative platform; relevant units and departments involved in the audit report feedback should provide written feedback within 10 working days of receiving the audit report through the "Audit Report Feedback Form" in the audit department's business process under "My Templates" on the A8 collaborative platform; and relevant units should report rectification results to the audit department through the audit rectification process on the A8 collaborative platform within 30 days of the issuance of the formal audit opinion. Step 2: Using tools to assist on-site audit verification, such as OCR text recognition tools, unstructured data is extracted and recognized, and audit clues are pushed to assist auditors in on-site verification. Through the bid-rigging and collusion audit tool, 17 bid-rigging and collusion clues were pushed, and all relevant clues were verified to be true. The accuracy rate of audit problem discovery was 100%, and the audit timeliness was improved by 94.16%. Step 3: Establish an audit rectification database with multiple query, retrieval and analysis capabilities; historical data should be promptly entered into the database and connected to relevant functional modes to realize the functions of extracting audit clues, reprocessing audit findings, and defining and handling audit issues. Step 4: Import the working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from previous audit work into the audit rectification database; Step 5: Send the audit rectification data and audit history data to the audit data analysis module to complete the audit profile of the audit object; extract the source data of the system using the BI reporting tool based on the data of the existing unified system and self-built system, and summarize and analyze the data using the BI reporting tool; transform the audit work with information technology, and use the visualization chart display function of the BI reporting tool to display the audit data analysis results in a more intuitive way; Step 6: Send historical audit data to the audit product output module to complete the audit qualitative retrieval, audit processing retrieval, and audit evaluation retrieval during the preparation of audit working papers and audit reports by auditors, and provide reference for similar issues, similar analyses, and evaluation of similar audit objects.

[0056] The audit profiling process is as follows: By combining audit work management and audit business management, audit data can be effectively extracted and displayed. Through four modules—audit daily management, audit technical tools, audit rectification, and audit historical data—audit resource allocation, audit data analysis, and audit product output modules are built to achieve informatization of audit daily management and business management. The audit management model has been shifted from a modular audit approach to a modular audit approach, effectively addressing the issue of low audit management efficiency. More specific audit plans and solutions are developed for different modules, thereby avoiding duplication of work, shortening audit cycles, and improving audit efficiency. Resources can be flexibly allocated according to actual circumstances, achieving optimal resource allocation, which helps improve audit quality while reducing audit costs. Decomposing audit work into different modules ensures that the audit work of each module receives sufficient attention and meticulous management, enhancing audit quality. Audit techniques have shifted from primarily using data for verification and comparison to digital auditing, which focuses on data value processing and presentation. Different models are established for different entities, business characteristics, and audit targets, based on different financial indicators and responsibilities. The models quantify the indicators, and through data processing, model building, and auditor evaluation, problems are discovered, and a "profile" is gradually presented. The results of a single audit project can be used in multiple dimensions using information technology, breaking through the seamless transition between the supervision and service function interfaces. Through data mining and analysis, auditors can analyze and process audit data more comprehensively and accurately, and can promptly identify potential problems, providing targeted improvement suggestions and solutions to the audited entities, thus realizing the multi-dimensional use of audit results. This not only meets the needs of the supervision function, but also provides more detailed and reliable data support for the service function.

Claims

1. A method for constructing audit profiles based on digitalization, characterized in that: Includes the following steps: S1. Establish a daily audit business platform to handle audit report review, audit report feedback, and audit rectification reports. S2. Build the audit site tool module; S3. Establish an audit rectification database with multiple query, retrieval and analysis capabilities; S4. Import the working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from previous audit work into the audit rectification database; S5. Send the audit rectification data and audit history data to the audit data analysis module, and complete the audit profile of the audit object through the audit data analysis module; S6. Send historical audit data to the audit product output module to complete the audit qualitative retrieval, audit processing retrieval, and audit evaluation retrieval during the preparation of audit working papers and audit reports by auditors, and provide evaluation references for similar issues, similar analyses, and similar audit objects.

2. The method for constructing audit profiles based on digitalization according to claim 1, characterized in that: In step S2, the audit site tool module is a text recognition tool used to assist in on-site audit verification.

3. The method for constructing audit profiles based on digitalization according to claim 1, characterized in that: In step S5, the audit data analysis module is used to extract the system source data through the BI reporting tool, summarize the data through the BI reporting tool, and display the audit data analysis results in charts.

4. The method for constructing audit profiles based on digitalization according to claim 1, characterized in that: In step S5, the audit profile of the audit target specifically refers to the review of the auditee's financial statements and business operations through financial audit, performance audit, and risk assessment, the evaluation of the auditee's performance, and the generation of a risk map and performance evaluation results for the auditee.

5. The method for constructing audit profiles based on digitalization according to claim 1, characterized in that: In step S6, the audit product output module is used to automatically generate audit plans and audit reports by extracting and analyzing forms in a fixed format and historical audit data.

6. The method for constructing audit profiles based on digitalization according to claim 1, characterized in that: In step S6, the audit product output module is used to identify keywords and key data from text data through natural language processing and artificial intelligence semantic recognition.

7. The method for constructing audit profiles based on digitalization according to claim 6, characterized in that: The textual data includes audit reports and audit working papers.

8. The method for constructing audit profiles based on digitalization according to claim 1, characterized in that: In step S6, the audit qualitative retrieval specifically refers to the big data intelligent association retrieval of the audit issue qualitative retrieval system to enable auditors to locate the qualitative basis items for audit issues.

9. The method for constructing audit profiles based on digitalization according to claim 1, characterized in that: In step S6, the audit processing retrieval specifically refers to the retrieval and location of qualitative basis items for different audit issues.

10. The method for constructing audit profiles based on digitalization according to claim 1, characterized in that: In step S6, the audit evaluation retrieval specifically refers to the process of reviewing and analyzing the audit results to complete the retrieval, comprehensive evaluation, and summary.

11. A device for constructing audit profiles based on digitalization, including an office platform, characterized in that: It also includes an audit site tool module, an audit rectification database, an audit data analysis module, and an audit product output module that are electrically connected to the office platform. The audit site tool module is a text recognition tool used to assist in on-site audit verification. The audit rectification database is used to store working papers, audit reports, audit investigation plans, audit implementation plans, and pre-audit investigation reports from previous audit work. The audit data analysis module is used to extract source data from the system and summarize the data, displaying the audit data analysis results in charts. The audit product output module is used to automatically generate audit plans and audit report formats.

12. 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 method for constructing audit profiles based on digitalization as described in any one of claims 1 to 10.

13. A computer-readable storage medium comprising a computer program stored on the storage medium, characterized in that, When the computer program is executed by the processor, it implements the steps in the method for constructing audit profiles based on digitalization as described in any one of claims 1 to 10.

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