Risk management support system

Abstract

To provide a risk management support system for automatically detecting, in a document under review, any issues relating to accounting or taxation that should be consulted with a professional.SOLUTION: A risk management support system 1 detects the presence of issues in a document under review that should be consulted with a professional regarding accounting or taxation. The system includes: a database unit 22 in which information relating to accounting or taxation issues is stored; a document acquisition unit 31 for importing a document under review; a related-information extraction unit 33 for extracting related information from the database unit by comparing wording contained in the document under review with information in the database unit; and an issue determination unit 34 for determining, on the basis of the wording contained in the document under review and the extracted related information, whether the document under review includes any issues.SELECTED DRAWING: Figure 1

Description

[Technical Field]

[0001] The present invention relates to a risk management support system that detects if a document under review contains any issues that require consultation with an accounting or tax expert. [Background technology]

[0002] As disclosed in Patent Documents 1 and 2, a system has been developed that enables even inexperienced or inexperienced personnel to efficiently and accurately create or review contracts when creating or reviewing created contracts.

[0003] For example, the document review support device in Patent Document 1 displays the document to be reviewed and a checklist containing confirmation items related to risks at the time of contract on the same screen, and creates a work record containing the contents entered as confirmation results for the confirmation items included in the checklist.

[0004] On the other hand, in the fields of accounting and taxation, there are increasing opportunities for companies to make advanced judgments in accounting and tax treatment due to complex transactions and the introduction of new accounting standards, tax laws, etc. When complex accounting and tax treatment is required, companies often seek advice from accounting and tax experts. [Prior art documents] [Patent documents]

[0005] [Patent Document 1] Japanese Patent Publication No. 2023-64113 [Patent Document 2] Japanese Patent Publication No. 2023-88560 Summary of the Invention [Problem to be solved by the invention]

[0006] However, if a company's personnel fail to detect accounting or tax issues that require consultation with an expert, there is a risk that they will carry out incorrect accounting or tax procedures without receiving advice from an expert. There are limitations to reducing such risks using systems such as those disclosed in Patent Documents 1 and 2, which are targeted at contracts with clear check items.

[0007] Therefore, an object of the present invention is to provide a risk management support system that can automatically detect any issues in a document under review that require consultation with an accounting or tax expert. [Means for solving the problem]

[0008] In order to achieve the above-mentioned objective, the risk management support system of the present invention is a risk management support system that detects if a document under review contains any issues regarding accounting or tax matters that require consultation with an expert, and is characterized by comprising: a database section that stores information regarding accounting or tax issues; a document acquisition section that imports the document under review; a related information extraction section that extracts related information related to the document under review from the database section by comparing the wording contained in the document under review with the information in the database section; and an issue determination section that determines whether the document under review contains the issue based on the wording contained in the document under review and the extracted related information.

[0009] Here, the database section may be configured to store cases in which transactions have accounting or tax considerations, linked to the issues and accounting or tax standards or laws. [Effects of the Invention]

[0010] In the risk management support system of the present invention configured as described above, the related information extraction unit compares information in the database unit that stores information related to accounting or tax issues with documents to be considered, such as minutes and approval documents, that have been acquired by the document acquisition unit, to extract related information.Then, based on the extracted related information and the documents to be considered, the issue determination unit determines whether there are any issues regarding accounting or tax that require consultation with an expert.

[0011] Therefore, if there are any accounting or tax issues in the documents to be reviewed that require consultation with an expert, it can be automatically detected. Also, if the database section contains cases where accounting or tax issues for transactions are considered, linked to the issues and standards, etc., it will be possible to accurately detect issues that are relevant to practical work. [Brief explanation of the drawings]

[0012] [Figure 1] 1 is a block diagram illustrating the configuration of a risk management support system according to an embodiment of the present invention. [Figure 2] FIG. 2 is an explanatory diagram of case data stored in a database unit. [Figure 3] FIG. 2 is an explanatory diagram of reference data stored in a database unit. [Figure 4] FIG. 10 is an explanatory diagram of reference change point data stored in the database unit. [Figure 5] FIG. 10 is an explanatory diagram of case data extracted as related information. [Figure 6] FIG. 10 is an explanatory diagram of reference data extracted as related information. [Figure 7] FIG. 1 is an explanatory diagram illustrating an example of a dataset used in machine learning. DETAILED DESCRIPTION OF THE INVENTION

[0013] Hereinafter, an embodiment of the present invention will be described with reference to the drawings. FIG. 1 is a block diagram illustrating the configuration of a risk management support system 1 according to this embodiment.

[0014] The risk management support system 1 of this embodiment is a device that enables a company's personnel to seek advice from an expert when complex accounting or tax procedures are required in the fields of accounting or taxation, even if the personnel in charge of the company are not aware that there are accounting or tax issues that require consultation. The following explanation will be given mainly using the field of accounting as an example.

[0015] In the risk management support system 1 of this embodiment, as shown in Figure 1, calculation processing or acquisition of calculation processing results is performed by the calculation processing unit 3 etc. based on data input from the input device 2, memory unit (4, 41), various databases (21, 22), etc., and the results etc. are output to the display device 5 or notification device 51.

[0016] The input device 2 for inputting various data is a data input means connected to or equipped on a personal computer (PC), laptop computer, tablet terminal, wearable terminal, smartphone, etc. Examples of the input device 2 include a keyboard, mouse, touch panel, touch pad, scanner, microphone for voice input, camera, etc.

[0017] On the other hand, a liquid crystal display, an organic EL (Electro-Luminescence) display, a printer, etc. can be used for the display device 5. Also, electronic methods such as a mailer that sends e-mail, various chat tools, and various message tools can be used for the notification device 51.

[0018] The arithmetic processing unit 3 is configured as hardware such as a CPU (Central Processing Unit), an MPU (Micro-processing unit), and a GPU (Graphics Processing Unit), and is equipped with memories such as RAM (Random Access Memory) and ROM (Read Only Memory).

[0019] The arithmetic processing unit 3 can execute various functions using applications installed on a computer. Alternatively, a server connected via a network such as the Internet can execute part or all of the arithmetic processing unit 3. The network can be configured from part or all of the Internet, a wide area network (WAN), a wired local area network (LAN), a wireless LAN (Wi-Fi), a provider device, a wireless base station, a dedicated line, etc.

[0020] The storage unit 4 is a storage medium that records data used in processing in the arithmetic processing unit 3, data generated by the arithmetic processing, and the like, and corresponds to a hard disk, a solid state drive (SSD), a flash memory (such as an SD memory card), a magnetic disk, an optical disk, etc. An external online storage (cloud storage) such as a server connected via a network can also be used as the storage unit 4. Note that the area of ​​the storage medium that stores the machine learning model will be described as being distinguished by the reference numeral learning model storage unit 41, but as hardware, it may be integrated with the storage unit 4 or separate.

[0021] The calculation processing unit 3 of the risk management support system 1 is mainly composed of a document acquisition unit 31 that imports documents to be considered, a database update unit 32, a related information extraction unit 33 that extracts related information related to the documents to be considered, an issue determination unit 34 that determines whether there are any issues in the documents to be considered, and a notification sending unit 35.

[0022] The document to be reviewed in this embodiment is any document that may contain issues that require consultation with an accounting expert. For example, documents such as minutes of meetings and approval documents prepared regarding corporate transactions fall under the document to be reviewed.

[0023] Documents to be reviewed, such as minutes of meetings, can be stored in a database that serves as the document storage unit 21 as needed during daily operations using a management system or the like. The document acquisition unit 31 can automatically import documents stored in the document storage unit 21 and determine whether or not they contain points of contention, or it can import selected documents from the document storage unit 21 or the like as needed and determine whether or not they contain points of contention.

[0024] The database unit 22 is a database that stores information on accounting issues. For example, cases summarizing corporate transactions and the accounting considerations for those transactions, accounting standards and laws, etc. are recorded in the database unit 22. Accounting standards include accounting standards, auditing standards, and information on changes to accounting and auditing standards, etc.

[0025] 2 is an explanatory diagram of case data stored in the database unit 22. For example, when a product sale is accompanied by a maintenance service for that product, even if the customer pays the fee in a lump sum, the sales for the maintenance service may be required to be recorded over the maintenance period rather than in a lump sum. In such a case, if the company's personnel are not aware that such accounting procedures are required and they perform the same procedures as in previous product sales, this will result in an accounting error, and the case is recorded in the database unit 22 as a controversial case.

[0026] In the case example table shown in Figure 2, the details of the transaction, etc. are recorded, along with the associated issues (accounting standards related to revenue recognition) and the titles of related accounting standards, etc., to which the issues should refer. Keywords can also be associated with the case examples and recorded.

[0027] As shown in Figure 2, there are many accounting issues, and it is possible to select the relevant accounting standards to refer to for each issue. Furthermore, since the transaction content may vary even for the same issue, it is desirable to accumulate many case studies with different transaction content in the database unit 22. Keywords to be associated with the case studies can be selected from, for example, terms described in the transaction content, the issue, or the relevant accounting standards.

[0028] 3 is an explanatory diagram of the standard data stored in the database unit 22. In the standard table, the type of accounting standard, audit standard, etc., the title indicating the content of the standard, and the content of the standard are recorded in association with each other.

[0029] For example, as shown in Figure 3, there are many accounting standards and guidelines, such as accounting standards for revenue recognition, application guidelines for accounting standards for impairment of fixed assets, and accounting standards for financial instruments. There are also many auditing standards and guidelines, such as auditing accounting estimates and special considerations in group audits. By storing this standard data in the database unit 22, it becomes possible to easily extract the contents of accounting standards and other information associated with a case as related information.

[0030] When a new case involving the above-mentioned issues arises or when there are changes in accounting standards, auditing standards, etc., the database update unit 32 adds that information to the database unit 22. The database update unit 32 can also delete cases, standards, etc. that are no longer appropriate to store in the database unit 22.

[0031] 4 is an explanatory diagram of the criteria change data stored in the database unit 22. The criteria change table records the content before the change, the content after the change, and the points of the change, in association with the type and title of the criteria, along with information on the date of change. The information on the date of change includes the revision date and the application date, and it is possible to select related information to extract based on the relationship between the document under consideration and the application date.

[0032] The related information extraction unit 33 compares the wording contained in the document to be examined with the information in the database unit 22, thereby extracting related information related to the document to be examined from the database unit 22. In other words, the related information extraction unit 33 obtains information on relevant cases, accounting standards, etc. from the content written in the minutes, etc., from the database unit 22.

[0033] In the acquisition by the related information extraction unit 33, related cases, related accounting standards, etc. can be acquired using a keyword search or a vector search. Also, a topic model, etc. can be used.

[0034] For example, as shown in FIG. 2, if keywords are linked and recorded in the case table stored in the database unit 22, minutes, etc., containing the keywords can be extracted as related cases. For example, if the keyword "maintenance service" is included, the "Accounting Standards for Revenue Recognition" is linked to the case, so that the case and related accounting standards can be extracted as related information along with the contents of the "Accounting Standards for Revenue Recognition" in the standards table shown in FIG. 3 (see FIGS. 5 and 6). Furthermore, by keyword search, information on changes to related accounting standards and accounting / auditing standards can be directly extracted as related information from the standards data (FIG. 3) and standard change data (FIG. 4).

[0035] When the related information extraction unit 33 is made to perform a vector search, the vectorization of the sentences is performed based on the similarity of the vectors. For example, information such as case studies and accounting standards stored in the database unit 22 in advance is vectorized using a machine learning model recorded in the learning model storage unit 41 or the like. Then, data such as minutes of meetings acquired by the document acquisition unit 31 from the document storage unit 21 is converted into vectors, and by comparing these vectorized data, related case studies and related accounting standards stored in the database unit 22 are identified and extracted as related information.

[0036] Furthermore, a machine learning model can also be used for the related information extraction unit 33 to extract related information. For example, as shown in FIG. 7, machine learning is performed on information such as past approval documents and information such as corresponding cases as a data set for training data, and the machine learning model generated thereby is recorded in the learning model storage unit 41. This makes it possible to extract cases related to newly acquired documents under consideration from the database unit 22. Furthermore, machine learning models provided by external organizations such as OpenAI can also be extracted from the database unit 22 via an API (Application Programming Interface). In this way, at least one of information on related cases, issues, related accounting standards, and standard changes can be extracted as related information.

[0037] Furthermore, a model for the related information extraction unit 33 that can determine related cases and the like from minutes and the like may be constructed by fine-tuning existing large language models (LLMs).

[0038] The reason why the related information extraction unit 33 extracts related information from the database unit 22 in this way is that in the field of accounting, where accounting standards are frequently updated, it is a heavy burden to constantly train the latest accounting standards by machine learning. Therefore, after narrowing down the information to be used as reference for related information, the issue determination unit 34 determines whether there is an issue.

[0039] The issue determination unit 34 determines whether or not there are any issues in the document to be considered, based on the wording contained in the document to be considered and the related information extracted by the related information extraction unit 33. For example, by setting essential keywords or using processing with a large-scale language model (LLM), it determines whether or not the contents of the minutes, etc., contain accounting issues that should be discussed with an accounting firm, auditing corporation, etc.

[0040] For example, when using keywords to determine whether or not there is a point of contention in the point of contention determination unit 34, multiple keywords can be set and only documents that contain all of the keywords can be determined to have a point of contention. For example, by specifying two keywords, "new product sales" and "maintenance service," if both keywords are included in the document, the unit can determine that there is a point of contention that should be discussed in the minutes, etc.

[0041] Furthermore, the issue determination unit 34 not only compares the documents to be examined with related information, but also sets a threshold amount based on the size of the company to be audited, thereby narrowing down the documents to those whose impact amount exceeds the threshold amount when determining whether they contain accounting issues, etc. Here, when calculating the impact amount, exchange rate information can be used for conversion.

[0042] On the other hand, information such as minutes and related information can be input into a natural language processing model such as a large-scale language model to determine whether the contents of the minutes include points of discussion, etc.

[0043] For example, this can be determined by inputting the following prompt into a large-scale language model (LLM): "Referring to the relevant accounting standards listed below, determine whether the request contains accounting issues. If it does, reply "Yes" and state what the issues are. If it does not, reply "No." If you know the monetary impact, also reply the amount. If you do not know, reply "Unknown." #### Answer example ## If there is an impact, "Impact": "Yes", "Issues": "This is a request regarding the decline in profitability of fixed assets, and it is necessary to consider whether or not to write down the fixed assets", "Impact Amount": "100,000,000 yen"} ## If there is no impact {"Impact":"No"} ##### Accounting standards, etc. (accounting standards entered as related information) Accounting Standards for Revenue Recognition Definitions of Terms ##### Approval document (document to be reviewed) Regarding the release of new product XX New product A will be released on XXXX / X / XXXX. The unit price is 100,000 yen, and the sales target for one year is 100 million yen. This product comes with a three-year maintenance service.

[0044] Examples of answers from large-scale language models include the following: -{“Impact”: “Yes”, “Issues”: “This is a request for approval regarding the release of a new product that includes maintenance services, and it is necessary to consider revenue recognition for the maintenance services”, “Impact Amount”: “100,000,000 yen”} -{“Impact”:”No”}

[0045] The notification sending unit 35 displays the judgment result (answer) of the issue judgment unit 34 on the display device 5, and depending on the settings, if the judgment result includes accounting issues, etc., the notification device 51 can automatically send a notification based on the judgment result to a pre-set notification destination such as an accounting firm or auditing corporation.

[0046] If automatic notification is not to be sent to an accounting firm, etc., a configuration is possible in which, for example, a company employee determines whether or not notification is necessary based on the judgment result (answer) of the issue judgment unit 34, and only when it is determined that notification is necessary and a transmission instruction is given to the notification sending unit 35, notification is sent to the accounting firm, etc. by the notification device 51.

[0047] Hereinafter, a method for using the risk management support system 1 according to this embodiment will be described. First, in the course of daily business, documents such as meeting minutes and approval documents are accumulated in the document accumulation unit 21 (see Figure 1). Among these documents are documents that may contain issues that require consultation with an accounting expert.

[0048] On the other hand, with regard to the database unit 22, data is updated by the database update unit 32 when a new case arises involving a corporate transaction or the like and accounting considerations for that transaction (see Figure 2), or when there is a change in accounting standards or auditing standards (see Figure 4).

[0049] The risk management support system 1 of this embodiment is a device that enables a company's accounting staff to seek advice from an expert even if they are not aware of any accounting issues that require consultation. For this reason, one way of using the system is to have the document acquisition unit 31 automatically acquire newly recorded documents in the document storage unit 21 one after another and make a judgment. Another way of using the system is to have the document acquisition unit 31 acquire documents from related departments all at once, such as before the end of the fiscal year, through the operation of the accounting staff.

[0050] The related information extraction unit 33 extracts related information from the database unit 22 for documents (documents to be considered) imported into the risk management support system 1 by the document acquisition unit 31. The related information is extracted in order of high similarity, for example, using an index called similarity. The number of related cases, related accounting standards, etc. to be extracted as related information (order of similarity), the similarity threshold, etc. can be set arbitrarily.

[0051] On the other hand, if the related information extraction unit 33 extracts related information such as related cases and related accounting standards, the issue determination unit 34 determines whether the document under review contains any accounting issues that should be discussed with an accounting firm, auditing corporation, etc.

[0052] If the issue determination unit 34 determines that there is an accounting issue that should be discussed with an accounting firm or the like, the document to be considered is sent to the accounting firm or the like by the notification sending unit 35 and the notification device 51. Note that before sending to the accounting firm or the like, the accounting staff may judge the result of the determination by the issue determination unit 34 displayed on the display device 5 and ultimately decide whether or not to send the document.

[0053] Next, the operation of the risk management support system 1 of this embodiment will be described. In the risk management support system 1 of this embodiment configured as described above, the related information extraction unit 33 compares the information in the database unit 22, which stores information related to accounting issues, with documents to be considered, such as minutes and approval documents, captured by the document acquisition unit 31, to extract related information. Then, based on the extracted related information and the documents to be considered, the issue determination unit 34 determines whether there are any accounting issues that require consultation with an expert.

[0054] Therefore, if there are any accounting issues in the documents to be examined that require consultation with an expert, it can be automatically detected. Also, if the database unit 22 stores cases that involve accounting issues for transactions in association with the issues and standards, etc., it becomes possible to accurately detect issues that are relevant to practical work.

[0055] In addition, by providing a notification sending unit 35 that sends a notification based on the judgment result to a pre-set notification destination such as an accounting firm when the issue judgment unit 34 judges that there is an issue, the relevant institutions can quickly and efficiently begin considering ways to reduce risks.

[0056] Furthermore, if the issue determination unit 34 also uses information on the standard amount set by the company that manages the document under review to determine whether there are any issues, it will be possible to consider appropriate issues according to the size of the company's profits, assets, etc.

[0057] Furthermore, if the related information extraction unit 33 extracts related information from the database unit 22 and then the issue determination unit 34 determines whether or not there is an issue, it becomes easy to incorporate the latest accounting standards, etc. on an ongoing basis, making it possible to reduce risks in line with practical applications.

[0058] The embodiments of the present invention have been described above in detail with reference to the drawings, but the specific configuration is not limited to this embodiment, and design changes that do not deviate from the gist of the present invention are included in the present invention.

[0059] For example, in the above embodiment, the explanation was mainly given using the field of accounting as an example, but this is not limited to this. When determining whether or not there are tax issues, it is sufficient to store cases in the database unit 22 that have tax considerations in association with the issues, tax laws, changes to tax laws, etc. [Explanation of symbols]

[0060] 1: Risk management support system 21: Document storage unit 22: Database section 31: Document Acquisition Unit 33: Related information extraction section 34: Issue Judgment Section 35: Notification sending unit

Claims

1. A risk management support system that detects if a document to be reviewed contains any issues that require consultation with an accounting or tax expert, a database unit containing information relating to accounting or tax issues; a document acquisition unit that acquires the document to be considered; a related information extraction unit that extracts related information related to the document to be examined from the database unit by comparing a word contained in the document to be examined with information in the database unit; A risk management support system characterized by having an issue determination unit that determines whether the document under review contains the issue based on the wording contained in the document under review and the extracted related information.

2. The risk management support system described in claim 1, characterized in that the database section stores cases in which accounting or tax considerations for transactions are made in association with the issues and accounting or tax standards or laws.

3. A risk management support system as described in claim 1 or 2, characterized in that it is equipped with a notification sending unit that sends a notification based on the judgment result to a pre-set notification destination when the issue judgment unit judges that there is an issue.

4. 3. The risk management support system according to claim 1, wherein the document to be considered is a minutes of a meeting or a request for approval.

5. The risk management support system described in claim 2, characterized in that the related information extraction unit extracts at least one of the cases, the issues, and the accounting or tax standards or laws as the related information by keyword search or vector search.

6. The risk management support system according to claim 1 or 2, characterized in that the issue determination unit also uses information on the standard amount set by the company that manages the document under review to make the determination.

Images