Journal entry extraction device, journal entry extraction method, and program

Abstract

To provide a journal entry extraction device that easily extracts journal entries with a high possibility of being fraudulent entries.SOLUTION: According to an embodiment, the device for extracting journal entries with a high possibility of being fraudulent entries is equipped with an extraction unit that extracts entries where an inputter and an approver are the same person from entries input by the inputter and approved by the approver as entries with a possibility of being fraudulent entries.SELECTED DRAWING: Figure 1

Description

[Technical Field]

[0001] The present invention relates to a journal entry extraction device, a journal entry extraction method, and a program for extracting journal entries that are highly likely to be fraudulent. [Background technology]

[0002] Traditionally, in the field of accounting, journal entries that do not incorporate internal checks and controls or separation of duties have been considered to pose a high risk of fraud.

[0003] Specifically, this type of journal entry is a so-called "one-person job" journal entry (self-approved journal entry) in which the person who inputs the entry and the person who approves it are the same person.

[0004] Furthermore, even if it is not a one-person job, in the case of journal entries in which the person entering the data and the person approving it switch positions and mutually approves them (mutually approved journal entries), there is also a high risk of fraud due to insufficient internal checks and separation of duties.

[0005] Furthermore, when approvals are made in a circular fashion by closed members within a closed approval route (circular approval entries), the familiarity between members can lead to insufficient internal checks and separation of duties, increasing the risk of fraud.

[0006] These high-risk journal entries can be extracted using the following two methods.

[0007] The first method is to extract journal entries with a high risk of fraud based on the ID of the person who inputs the data and the ID of the person who approves the data.

[0008] The second method involves identifying journal entries with a high risk of fraud by checking the status of the rules for the approval process for journal entries from documents such as business procedure manuals. [Prior art documents] [Patent documents]

[0009] [Patent Document 1] Japanese Patent Publication No. 2022-171190 Summary of the Invention [Problem to be solved by the invention]

[0010] However, these conventional methods have the following problems, and may not be able to extract journal entries that pose a high risk of fraud.

[0011] That is, with the first method, it is not so difficult to extract self-approved journal entries, but it is not easy to extract mutually approved journal entries or circularly approved journal entries.

[0012] Furthermore, with the second method, for example, if the subject of the investigation is a subsidiary, it is necessary to obtain documents such as operating procedures to confirm the approval process for journal entries. However, obtaining documents is not easy due to the fact that approval processes often change due to organizational changes and personnel transfers, obtaining documents from subsidiaries takes time and effort, document formats differ from subsidiary to subsidiary, and recent regulations regarding the transfer of personal information in each country (GDPR, China's Three Data Laws, etc.) have been strengthened.

[0013] Even if the documents are obtained, the accounting entries must be verified based on documents in different formats for each subsidiary, and the documents for each point in time must be compared with the accounting entries for the corresponding period. This makes the document verification process extremely complicated, and it takes a great deal of time and effort to confirm that operations are being carried out in accordance with the documents.

[0014] For this reason, it is difficult to extract journal entries with a high risk of fraud using the second method.

[0015] The present invention has been made in view of the above circumstances, and relates to a journal entry extraction device, a journal entry extraction method, and a program that can easily extract journal entries that are highly likely to be fraudulent. [Means for solving the problem]

[0016] In order to achieve the above object, the present invention takes the following measures.

[0017] In other words, the first aspect of the invention is a device that extracts journal entries that are likely to be fraudulent, and is equipped with an extraction unit that extracts, from journal entries entered by an inputter and approved by an approver, journal entries where the inputter and approver are the same person, as journal entries that are likely to be fraudulent.

[0018] The second aspect of the invention is a device for extracting journal entries that are likely to be fraudulent, and includes a first extraction unit that extracts, from a plurality of journal entries input by an inputter and approved by an approver, pairs of a person who inputs the journal entry as the inputter and a person who approves the journal entry as the approver, where the roles of inputter and approver are reversed depending on the journal entry, and a second extraction unit that extracts journal entries in which one person in the pair is the inputter and the other person in the pair is the approver, as journal entries that are likely to be fraudulent.

[0019] A third aspect of the invention is a device for extracting journal entries that are likely to be fraudulent, and is equipped with a third extraction unit that extracts groups consisting of three personnel, a first person, a second person, and a third person, from a plurality of journal entries input by an inputter and approved by an approver, where in one journal entry, the first person is the inputter and the second person is the approver, in another journal entry, the second person is the inputter and the third person is the approver, and in yet another journal entry, the third person is the inputter and the first person is the approver, and a fourth extraction unit that extracts journal entries that have been approved within the groups extracted by the third extraction unit as journal entries that are likely to be fraudulent.

[0020] A fourth aspect of the invention is a device for extracting journal entries that are likely to be fraudulent, and includes a fifth extraction unit that extracts groups of four or more responsible persons from multiple journal entries entered by an inputter and approved by an approver, where each responsible person is the inputter for one journal entry and the approver for another journal entry for which they are not the inputter, and a sixth extraction unit that extracts, as journal entries that are likely to be fraudulent, journal entries in which any responsible person in the group extracted by the fifth extraction unit is the inputter and any of the remaining responsible persons in the group is the approver.

[0021] A fifth aspect of the invention is a device of any of the first to fourth aspects, further comprising a display control unit that visualizes and displays on a display the inputter, approver, approval path from the inputter to the approver, and the number of journal entries corresponding to the approval path from multiple journal entries.

[0022] The sixth aspect of the invention is a method implemented by a processor for extracting journal entries that are likely to be fraudulent, in which the processor extracts, from among journal entries entered by an inputter and approved by an approver, journal entries where the inputter and approver are the same person, as journal entries that are likely to be fraudulent.

[0023] The seventh aspect of the invention is a method implemented by a processor for extracting journal entries that are likely to be fraudulent, in which the processor extracts, from a plurality of journal entries entered by an inputter and approved by an approver, pairs of a person who entered the journal entry as the inputter and a person who approved the journal entry as the approver, in which the roles of inputter and approver are reversed depending on the journal entry, and extracts journal entries in which one person in the pair is the inputter and the other person in the pair is the approver as journal entries that are likely to be fraudulent.

[0024] The eighth aspect of the invention is a method implemented by a processor for extracting journal entries that are likely to be fraudulent, in which the processor extracts groups consisting of three people, a first person, a second person, and a third person, from a plurality of journal entries entered by an inputter and approved by an approver, where for one journal entry, the first person is the inputter and the second person is the approver, for another journal entry, the second person is the inputter and the third person is the approver, and for yet another journal entry, the third person is the inputter and the first person is the approver, and extracts journal entries that have been approved within the extracted groups as journal entries that are likely to be fraudulent.

[0025] The ninth aspect of the invention is a method implemented by a processor for extracting journal entries that are likely to be fraudulent, in which the processor extracts groups of four or more responsible persons from multiple journal entries entered by an inputter and approved by an approver, where each responsible person is the inputter for one journal entry and the approver for another journal entry for which they are not the inputter, and extracts journal entries in which any responsible person in the extracted group is the inputter and any of the remaining responsible persons in the group is the approver, as journal entries that are likely to be fraudulent.

[0026] A tenth aspect of the invention is a method of any one of the sixth to ninth aspects, in which a processor visualizes and displays, from multiple journal entries, the inputter, the approver, the approval path from the inputter to the approver, and the number of journal entries that fall into the approval path.

[0027] The invention of the eleventh aspect is a program for causing a processor to realize the function of extracting, from among journal entries entered by an inputter and approved by an approver, journal entries where the inputter and approver are the same person, as journal entries that may be fraudulent.

[0028] The invention of the twelfth aspect is a program for causing a processor to realize the following functions: from a plurality of journal entries input by an inputter and approved by an approver, extract pairs of a person who inputs the journal entry as an inputter and a person who approves the journal entry as an approver, in which the positions of inputter and approver are reversed depending on the journal entry; and extract journal entries in which one person in the pair is an inputter and the other person in the pair is an approver, as journal entries that may be fraudulent.

[0029] The invention of a thirteenth aspect is a program for causing a processor to realize the following functions: extracting groups consisting of three persons, a first person, a second person, and a third person, from a plurality of journal entries input by an inputter and approved by an approver, where, in one journal entry, the first person is the inputter and the second person is the approver, in another journal entry, the second person is the inputter and the third person is the approver, and in yet another journal entry, the third person is the inputter and the first person is the approver; and extracting journal entries approved within the extracted groups as journal entries that may be fraudulent.

[0030] The invention of the fourteenth aspect is a program for causing a processor to realize the following functions: extracting groups consisting of four or more responsible persons from multiple journal entries entered by an inputter and approved by an approver, where each responsible person is an inputter for one journal entry and an approver for another journal entry for which they are not the inputter; and extracting, as a journal entry that may be a fraudulent entry, any responsible person in the extracted group who is an inputter and any of the remaining responsible persons in the group who is an approver.

[0031] The invention of a fifteenth aspect is a program as set forth in any one of claims 11 to 14 for causing a processor to realize a function of visualizing and displaying, from a plurality of journal entries, the inputter, the approver, the approval path from the inputter to the approver, and the number of journal entries corresponding to the approval path. [Effects of the Invention]

[0032] According to the present invention, it is possible to realize a journal entry extraction device, a journal entry extraction method, and a program that can easily find and extract journal entries that are highly likely to be fraudulent. [Brief explanation of the drawings]

[0033] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a journal entry extraction device to which the journal entry extraction method according to the first embodiment is applied. [Figure 2] FIG. 2 is a diagram showing an example of a display screen 50 that displays a table 40 showing a summary of the journal entries recorded in the journal entry database 32. [Figure 3] FIG. 3 is a diagram showing a search condition specification field 70 displayed on the display 16 when the condition search button 52 is selected. [Figure 4] FIG. 4 is a diagram showing an approval path diagram, which is an example of a visualized display displayed on the display 16 by the display control unit 22 in the case of a self-approved journalization. [Figure 5] FIG. 5 is a diagram showing an approval path diagram, which is an example of a visualized display displayed on the display 16 by the display control unit 22 in the case of a mutually approved journal entry. [Figure 6] FIG. 6 is a diagram showing an approval path diagram, which is an example of a visualized display displayed on the display 16 by the display control unit 22 in the case of a circular approval journalization. [Figure 7] FIG. 7 is a diagram illustrating a method for easily creating an approval route diagram from a complex approval route. DETAILED DESCRIPTION OF THE INVENTION

[0034] Hereinafter, embodiments of the present invention will be described with reference to the drawings. The drawings are schematic or conceptual. In the present specification and the drawings, elements similar to those described in the previous drawings are designated by the same reference numerals, and detailed and overlapping descriptions will be omitted as appropriate.

[0035] (First embodiment) First, a journal entry extraction device to which the journal entry extraction method according to the first embodiment is applied will be described.

[0036] FIG. 1 is a block diagram showing an example of the configuration of a journal entry extraction device to which the journal entry extraction method according to the first embodiment is applied.

[0037] FIG. 2 is a diagram showing an example of a display screen 50 that displays a table 40 showing a summary of the journal entries recorded in the journal entry database 32.

[0038] 1, the journal entry extraction device 10 according to the first embodiment is a device that extracts journal entries that are likely to be fraudulent, and includes a CPU 12, a recording medium reading unit 14, a display 16, an input unit 17 such as a mouse or keyboard, a printer 18, a memory 20, and a storage device 30, all connected to one another by a bus 11. Such a journal entry extraction device 10 can be realized by, but is not limited to, a PC or a tablet terminal.

[0039] The CPU 12 is a computer that controls the operation of each circuit component in accordance with a program stored in the memory 20. As a result, the journal entry extraction device 10 operates in cooperation with software and hardware, as will be described later.

[0040] The storage device 30 is formed of, for example, an SSD (Solid State Drive) or an HDD (Hard Disk Drive), and stores a journalization database 32 in which information on journalizations is recorded.

[0041] For journal entries, information such as debit items, credit items, amounts, and dates is entered by the inputter and stored in the journal entry database 32. The journal entries stored in the journal entry database 32 are then approved by an approver. To clarify which person is the inputter and which person is the approver, the ID of the person who entered the entry is recorded in the inputter ID 43, and the ID of the person who approved the entry is recorded in the approver ID 44 (see FIG. 2).

[0042] The memory 20 stores a program that implements an extraction unit 21 and a display control unit 22 .

[0043] These programs may be stored in advance in memory 20, or may be read from an external recording medium 13 such as a memory card via recording medium reading unit 14 and stored in memory 20. These programs are designed not to be rewritable.

[0044] In addition to the non-rewritable area in which such programs are stored, the memory 20 also has a writable data area 29 secured as an area for storing rewritable data.

[0045] The extraction unit 21 extracts journal entries in accordance with instructions from the user. This extraction includes extracting, from among multiple journal entries, journal entries in which the inputter and approver are the same person as journal entries that may be fraudulent, in order to extract the self-approved journal entries mentioned above. This extraction can be performed based on a unique ID that is assigned in advance to each person in charge. This will be explained using Figure 2.

[0046] Such a display screen 50 is displayed on the display 16.

[0047] In table 40 on display screen 50, records R1 to R16 are displayed in a list, each consisting of items including debit item 41, credit item 42, inputter ID 43, approver ID 44, and number of items 45, based on each journal entry stored in journal entry database 32.

[0048] It should be noted that these items are merely examples and are not limiting, and items can be added or deleted as needed. For example, although not shown, since fraudsters often commit fraud by using family companies as business partners, it may be possible to display the combination of the inputter ID 43 and the business partner name.

[0049] Since the combination of the person who inputs the journal entry and the person who approves it is standardized depending on the transaction content, the journal entry approval route for each transaction content expressed as a combination of subjects can be shown from the information on the journal entry inputter ID 43 and approver ID 44, as shown in table 40 in Figure 2, making it possible to display and confirm the status of internal control.

[0050] In addition to the table 40, the display screen 50 also displays a Show all combinations button 51, a condition search button 52, a file extraction button 53, a preview button 54, a start print button 55, an approval route diagram button 56, a company code input field 57, a company name input field 58, a relevant period input field 59, a show all approval routes button 60, a show self-approved transactions only button 61, a show only transactions that make up closed approval routes button 62, a show all transaction details button 63, a show only cash and deposit expenditure transactions button 64, a show only transactions that include end-of-period inventory items button 65, and a show only transactions that include subcontracting costs, consulting fees, etc. button 66.

[0051] When the user operates the input unit 17 to designate one of the buttons 51 to 56, the extraction unit 21 and the display control unit 22 operate as follows.

[0052] When the user selects the Display all combinations button 51, the display control unit 22 displays the approval path (inputter ID, approver ID, business partner name) through the multiple "account item combinations" displayed on the display 16, if the user wants to check the account item combinations after absorbing the differences between them.

[0053] When the conditional search button 52 is selected, the display control unit 22 causes the display 16 to display a search condition specification field 70 as shown in FIG.

[0054] FIG. 3 is a diagram showing a search condition specification field 70 displayed on the display 16 when the condition search button 52 is selected.

[0055] When the user enters search conditions such as debit account item 71, credit account item 72, department 73, inputter ID 74, approver ID 75, and customer name 76 in the search condition specification field 70 and presses the OK button 77, the extraction unit 21 narrows down the journal entry data to be analyzed by the debit account item 71, credit account item 72, department 73, inputter ID 74, approver ID 75, and customer name 76 in accordance with the entered search conditions. The display control unit 22 then displays record R, which is a summary of the narrowed-down journal entries, on the display 16. This allows the user to analyze the approval route of journal entries related to a specific business flow, department, etc.

[0056] In addition to an OK button 77, the search condition specification field 70 is also provided with a cancel button 78 and a condition cancel button 79. The user can cancel the content entered in the search condition specification field 70 by selecting the cancel button 78, or can cancel the conditions entered in the search condition specification field 70 by selecting the condition cancel button 79.

[0057] Referring back to FIG. 2, the file cutout button 53 is a button for receiving an instruction to cut out the display contents of the table 40 into a file.

[0058] The preview button 54 is a button for previewing the print range. When the preview button 54 is selected, the display control unit 22 causes the display 16 to display a preview of the print range.

[0059] The print start button 55 is a button for receiving an instruction to start printing. The user can specify the print start button 55 to cause the printer 18 to start printing.

[0060] The approval route diagram button 56 is a button for displaying the approval route on the display 16. When the approval route diagram button 56 is selected, the extraction unit 21 extracts the approval route, and the display control unit 22 displays the approval route diagram on the display 16. The approval route diagram will be described in detail using FIGS. 4, 5, and 6.

[0061] When the user operates the input unit 17 to input conditions into the input fields 57 to 59, the extraction unit 21 and the display control unit 22 operate as follows.

[0062] The company code input field 57 is an input field for accepting specification of the journal entry summary for which company code is to be displayed from the table 40. When the user inputs a company code into the company code input field 57, the extraction unit 21 accesses the journal entry database 32 for the input company code, and the display control unit 22 displays the record R of the journal entry summary for the accessed company code from the table 40.

[0063] The company name input field 58 is an input field for accepting specification of the journal entry summary for which company name is to be displayed from the table 40. When the user inputs a company name into the company name input field 58, the extraction unit 21 accesses the journal entry database 32 for the input company name, and the display control unit 22 displays the record R of the journal entry summary for the accessed company code from the table 40.

[0064] The user can display the desired company's journal entry summary record R from table 40 by entering the company code in the company code input field 57 or the company name in the company name input field 58.

[0065] The relevant period input field 59 is an input field for accepting the specification of the period of the summary to be displayed from the table 40. When the user specifies a period in the relevant period input field 59, the extraction unit 21 extracts a summary of the journal entries for the specified period, and the display control unit 22 displays the record R of the extracted summary from the table 40.

[0066] In addition, when the user operates the input unit 17 to specify one of the buttons 60 to 62, the extraction unit 21 narrows down the journal entries according to the specified conditions, and the display control unit 22 displays the results from the table 40.

[0067] When the user selects the display button 61, the extraction unit 21 extracts journal entries for only self-approved transactions, and the display control unit 22 displays record R of the summary of the journal entries extracted by the extraction unit 21 from the table 40. In this way, by selecting the display button 61, the user can view the journal entries for self-approved transactions that are suspected of being fraudulent.

[0068] When the user selects the display button 62, the extraction unit 21 extracts journal entries for only the transactions that make up a closed approval path, and the display control unit 22 displays record R of the summary of the journal entries extracted by the extraction unit 21 from the table 40. A closed approval path is, for example, the aforementioned mutual approval or circular approval path. In this way, by selecting the display button 62, the user can view a group of journal entries that make up a closed approval path that may weaken internal control.

[0069] When the user selects the display button 60, all approval routes are targeted, and the display control unit 22 displays the record R on the display 16 regardless of the type of approval route. In this way, by selecting the display button 60, the user can view the journal entry regardless of the type of approval route.

[0070] In addition, when the user operates the input unit 17 to specify one of the buttons 63 to 66, the extraction unit 21 narrows down the journal entries according to the specified conditions, and the display control unit 22 displays the results from the table 40.

[0071] Display buttons 63 to 66 are buttons provided to extract journal entries that are limited to transactions related to cash withdrawals, inventory valuation, and payments of subcontracting expenses and consulting fees, which are considered to be common fraudulent transactions committed through self-approved journal entries.

[0072] When the user selects the display button 64, the extraction unit 21 extracts journal entries for cash and deposit expenditure transactions only, and the display control unit 22 displays the summary records of the journal entries extracted by the extraction unit 21 from the table 40. In this way, by selecting the display button 64, the user can view journal entries for cash and deposit expenditure transactions only.

[0073] When the user selects the display button 65, the extraction unit 21 extracts journal entries for only transactions that include end-of-period inventory items, and the display control unit 22 displays record R, a summary of the journal entries extracted by the extraction unit 21, from the table 40. In this way, by selecting the display button 65, the user can view the journal entries for transactions that include end-of-period inventory items.

[0074] When the user selects the display button 66, the extraction unit 21 extracts journal entries for transactions that include subcontract costs, consulting fees, etc., and the display control unit 22 displays record R, a summary of the journal entries extracted by the extraction unit 21, from the table 40. In this way, by selecting the display button 66, the user can view journal entries for transactions that include subcontract costs, consulting fees, etc.

[0075] When the user selects the display button 63, all transaction types are targeted, and the display control unit 22 causes the display 16 to display the record R regardless of the transaction type. In this way, by selecting the display button 63, the user can view the journal entry regardless of the transaction type.

[0076] Next, an example of the operation of the journal entry extraction device 10 according to the first embodiment configured as above will be described.

[0077] In this embodiment, a case where a self-approved journal entry is extracted from a plurality of journal entries will be described.

[0078] When extracting self-approved journal entries, the user inputs the same ID into the inputter ID 74 and approver ID 75 in the search condition specification field 70 illustrated in FIG.

[0079] As a result, the extraction unit 21 extracts journal entries with the same inputter ID and approver ID from among the many journal entries stored in the journal entry database 32. For example, if "USER_A" is entered into the inputter ID 74 and approver ID 75 of the search condition specification field 70, the extraction unit 21 extracts journal entries in which the person in charge with the ID "USER_A" is both the inputter and approver. Also, for example, if "USER_B" is entered into the inputter ID 74 and approver ID 75 of the search condition specification field 70, the extraction unit 21 extracts journal entries in which the person in charge with the ID "USER_B" is both the inputter and approver.

[0080] Record R4 shown in Figure 2 is an example of a record corresponding to a journal entry in which a person with the ID "USER_A" is both the inputter and approver, and record R10 is an example of a record corresponding to a journal entry in which a person with the ID "USER_B" is both the inputter and approver.

[0081] In this manner, in this embodiment, the extraction unit 21 can extract self-approved journal entries from among a plurality of journal entries based on the ID uniquely assigned to each person in charge in advance.

[0082] 2 shows a portion of all records (from the first record R1 to the 16th record R16). Therefore, although records other than self-approved journal entries are also shown in FIG. 2, the extraction unit 21 also has a function of displaying only the extracted self-approved journal entries on the display 16. If the user wishes to use this function, the extraction unit 21 will display only the extracted self-approved journal entries on the display 16 by specifying the radio button 61 labeled "Display only self-approved transactions" on the display screen shown in FIG. 2.

[0083] The display control unit 22 also visualizes the inputter, approver, approval path from the inputter to the approver, and the number of journal entries corresponding to the approval path for the self-approved journal entries extracted by the extraction unit 21, and displays them on the display 16. An example of this is shown in FIG.

[0084] FIG. 4 is a diagram showing an approval path diagram, which is an example of a visualized display displayed on the display 16 by the display control unit 22 in the case of a self-approved journalization.

[0085] The approval route diagrams shown in Figures 4(a) and 4(b) can be weighted directed graphs in which the approval route from the inputter to the approver is represented by an arc that starts at the inputter and ends at the approver. The end point is indicated by an arrow. The arcs are displayed with varying thickness depending on the number of journal entries that fall within the approval route. For example, the thicker the arc, the more journal entries that fall within the approval route. In addition, a number indicating the corresponding number is displayed near each arc.

[0086] In the approval flow diagram shown in Figure 4(a), the person with the ID "USER_F" is both the inputter and approver, so the arc starts from "USER_F" and returns to "USER_F." The number of applicable journal entries, "15," is displayed near the arc.

[0087] In the approval flow diagram shown in Figure 4(b), the person with the ID "USER_A" is both the inputter and approver, so the arc starts at "USER_A" and returns to "USER_A." The number of applicable journal entries, "39," is displayed near the arc.

[0088] Since "39" is more than "15," the arcs are displayed thicker in FIG. 4(b) than in FIG. 4(a).

[0089] Note that approval routes that are used infrequently are irregular approvals and have a high possibility of fraud, so only approval routes with a frequency below a preset threshold may be highlighted.

[0090] By expressing the approval route diagram as a weighted directed graph in this way, it becomes possible to visually and easily grasp the approval route and status of journal entries, which are difficult to visualize.

[0091] (Second embodiment) Next, a journal entry extraction device to which the journal entry extraction method according to the second embodiment is applied will be described.

[0092] The journal entry extraction device to which the journal entry extraction method according to the second embodiment is applied is a modified example of the extraction unit 21 in the journal entry extraction device to which the journal entry extraction method according to the first embodiment is applied.

[0093] Therefore, the following will describe the configuration that differs from the first embodiment, but the other configurations are the same as those described in the first embodiment using FIG. 1, and therefore description thereof will be omitted.

[0094] That is, in this embodiment, the extraction unit 21 performs a first extraction process and a second extraction process in order to extract the above-mentioned mutually approved journal entries.

[0095] The first extraction process extracts pairs of a person who inputs a journal entry as an inputter and a person who approves the journal entry as an approver from among the many journal entries stored in the journal entry database 32, and the pairs alternate in their roles as inputter and approver depending on the journal entry.

[0096] The second extraction process extracts, as a possible fraudulent journal entry, a journal entry in which one person in charge of the pair is the inputter and the other person in charge of the pair is the approver.

[0097] These extractions can also be performed based on the ID that is uniquely assigned to each person in charge. This will be explained using Figure 2.

[0098] The extraction unit 21 first recognizes pairs of the person who inputs the journal entry as the inputter, i.e., the inputter, and the person who approved the journal entry as the approver, i.e., the approver, through the first extraction process. This is done by extracting combinations of inputter ID 43 and approver ID 44. In the example shown in FIG. 2, the combinations of inputter ID 43 and approver ID 44 are "USER_B"-"USER_A," "USER_C"-"USER_A," "USER_D"-"USER_D," "USER_A"-"USER_A," "USER_A"-"USER_B," and "USER_B"-"USER_B." Note that a hyphen (-) indicates that the items before and after it form a pair.

[0099] Of these combinations, "USER_B"-"USER_A" and "USER_A"-"USER_B" have the combinations of inputter ID 43 and approver ID 44 reversed according to journalization.

[0100] In this way, the extraction unit 21 extracts the pair of "USER_A" and "USER_B" as a pair whose positions as inputter and approver are switched according to the journalization through the first extraction process.

[0101] Next, the extraction unit 21 extracts, through the second extraction process, journal entries in which one person in the pair is the inputter and the other person in the pair is the approver, as journal entries that may be fraudulent. For example, with reference to Figure 2, the extraction unit 21 extracts, as journal entries that may be fraudulent, journal entries corresponding to records R9, 11 to 13 in which "USER_A" is the inputter and "USER_B" is the approver, and journal entries corresponding to records R1, 5 to 7 in which "USER_B" is the inputter and "USER_A" is the approver.

[0102] In this manner, in this embodiment, the extraction unit 21 can extract mutually approved journals from among a plurality of journals based on the ID uniquely assigned in advance to each person in charge.

[0103] Fig. 5 is a diagram showing an approval path diagram, which is an example of a visualized display displayed on the display 16 by the display control unit 22 in the case of a mutually approved journal entry. Fig. 5 can also be a weighted directed graph.

[0104] According to the approval path diagram shown in FIG. 5, it is possible to visually and easily understand that the person in charge with the ID "USER_A" and the person in charge with the ID "USER_B" are in a mutual approval relationship.

[0105] (Third embodiment) Next, a journal entry extraction device to which a journal entry extraction method according to the third embodiment is applied will be described.

[0106] The journal entry extraction device to which the journal entry extraction method according to the third embodiment is applied is a modified example of the extraction unit 21 in the journal entry extraction device to which the journal entry extraction method according to the first embodiment is applied.

[0107] Therefore, the following will describe the configuration that differs from the first embodiment, but the other configurations are the same as those described in the first embodiment using FIG. 1, and therefore description thereof will be omitted.

[0108] That is, in this embodiment, the extraction unit 21 performs a third extraction process and a fourth extraction process in order to extract the above-mentioned cyclic approval journalization.

[0109] The third extraction process extracts groups consisting of three personnel (first personnel, second personnel, third personnel) from the numerous journal entries stored in the journal entry database 32, where in one journal entry the first personnel is the inputter and the second personnel is the approver, in another journal entry the second personnel is the inputter and the third personnel is the approver, and in yet another journal entry the third personnel is the inputter and the first personnel is the approver.

[0110] To explain this in more detail with reference to Fig. 2, in record R14, the inputter ID is "USER_E" and the approver ID is "USER_F". In record R15, the inputter ID is "USER_G" and the approver ID is "USER_E". In record R16, the inputter ID is "USER_F" and the approver ID is "USER_G".

[0111] In this case, the three people in charge ("USER_E", "USER_F", and "USER_G") correspond to a group in which, for one journal entry (the journal entry corresponding to record R14), the first person in charge (USER_E) is the inputter and the second person in charge (USER_F) is the approver, for another journal entry (the journal entry corresponding to record R16), the second person in charge (USER_F) is the inputter and the third person in charge (USER_G) is the approver, and for yet another journal entry (the journal entry corresponding to record R15), the third person in charge (USER_G) is the inputter and the first person in charge (USER_E) is the approver.

[0112] The third extraction process extracts such groups from among the many journal entries stored in the journal entry database 32.

[0113] In the fourth extraction process, journal entries that have been approved within the group extracted by the third extraction process are extracted as journal entries that may be fraudulent entries.

[0114] Therefore, in the above example, the extraction unit 21 extracts the journal entries corresponding to the records R14, R15, and R16 as journal entries that may be fraudulent, through the fourth extraction process.

[0115] In this manner, in this embodiment, the extraction unit 21 can extract cyclic approval journal entries from among a plurality of journal entries based on the ID uniquely assigned in advance to each person in charge.

[0116] Fig. 6 is a diagram showing an approval path diagram, which is an example of a visualized display displayed on the display 16 by the display control unit 22 in the case of a circular approval journal entry. Fig. 6 can also be a weighted directed graph.

[0117] According to the approval path diagram shown in Figure 6, it is easy to visually understand that the three people in charge, the person with ID "USER_E", the person with ID "USER_F", and the person with ID "USER_G", are in a circular approval relationship.

[0118] Although the extraction of cyclically approved journal entries consisting of a group of three people has been described above, cyclically approved journal entries consisting of a group of four or more people can also be extracted in the same way.

[0119] When extracting cyclic approval journal entries consisting of groups of four or more people, the extraction unit 21 executes the fifth extraction process described below instead of the third extraction process, and executes the sixth extraction process described below instead of the fourth extraction process.

[0120] The fifth extraction process extracts a group consisting of four or more people from among the many journal entries stored in the journal entry database 32, where each person is the inputter for one journal entry and the approver for another journal entry for which they are not the inputter.

[0121] The sixth extraction process extracts, as potentially fraudulent entries, journal entries in which one person in the group extracted by the fifth extraction process is the inputter and any one of the remaining people in the group is the approver.

[0122] By doing this, in this embodiment, the extraction unit 21 can also extract cyclically approved journal entries consisting of groups of four or more people from multiple journal entries based on a unique ID that is pre-assigned to each person in charge.

[0123] The display control unit 22 also displays the results as an approval path diagram on the display 16, making it possible to visually grasp the relationships between each of the people in the group, even in the case of a complex circular approval journal entry by a group of four or more people.

[0124] As described above, according to the present invention, it is possible to provide a journal entry extraction device, a journal entry extraction method, and a program that extract journal entries that are highly likely to be fraudulent by analyzing the approval path of the journal entries.

[0125] Specifically, the journal entry extraction device, journal entry extraction method, and program of the present invention can narrow down to self-approved transactions and transactions with closed approval paths, and visualize and check approval paths that may have control deficiencies. This makes it possible to understand the status of internal checks, determine the severity of risks, and select journal entries that should be prioritized for review.

[0126] In addition, since the number of stakeholders in a closed approval route is highly correlated with the effectiveness of controls, narrowing down approval routes to those consisting of a specified number of people or less makes it possible to extract approval routes with higher risk.

[0127] (Variations of Approval Flow Diagram Creation) In the first, second, and third embodiments, the approval route diagrams are explained using Figures 4, 5, and 6. However, the approval route diagrams shown in Figures 4, 5, and 6 are relatively simple examples, and the actual approval route may be more complicated.

[0128] Therefore, in this modified example, a method will be described that allows an approval route diagram to be easily created even when the approval route is complicated.

[0129] FIG. 7 is a diagram illustrating a method for easily creating an approval route diagram from a complex approval route.

[0130] In this method, as shown in Figure 7(a), the person in charge (A to L) who inputs or approves the data is represented as a vertex of a directed graph. Each approval path between the vertices is represented as an arc of the directed graph. Furthermore, the number of transactions that follow each approval path is represented as the weight of the arc.

[0131] Generally, strongly connected component decomposition is used to express only the approval path of a closed loop of interest, but in this invention, the closed loop is emphasized by excluding from the display those agents whose in-degree or out-degree is a vertex of 0 (zero) (i.e., agents who do not appear as either approvers or inputters). In Figure 7(a), the agents whose in-degree or out-degree is a vertex of 0 (zero) are I, J, K, and L. Therefore, with agents I, J, K, and L excluded from the display, the approval path diagram shown in Figure 7(b) is obtained from the approval path diagram shown in Figure 7(a).

[0132] This process is repeated until there is no more person in charge whose vertex has an in-degree or out-degree of 0 (zero). In the approval path diagram shown in Figure 7(b), person in charge H corresponds to the person in charge whose vertex has an in-degree or out-degree of 0 (zero). Therefore, person in charge H is removed from the display, and the approval path diagram shown in Figure 7(c) is obtained from the approval path diagram shown in Figure 7(b).

[0133] The approval path diagram shown in Figure 7(c) can be modeled using two closed paths (the first closed path consisting of A, B, and C, and the second closed path consisting of E, F, and G) and a bridge (D) connecting these two closed paths.

[0134] If bridge (D) is removed from the approval path diagram shown in Figure 7(c), it can be decomposed into two closed paths (strongly connected component decomposition), but bridge (D) is left undecomposed because it corresponds to a person connecting the first closed path and the second closed path. Even without removing bridge (D), problematic approval paths can be highlighted, so a sufficient effect can be obtained for practical purposes. In addition, by not removing bridge (D), i.e., by not decomposing the first closed path and the second closed path, the calculation load can be reduced compared to the algorithm used for strongly connected component decomposition.

[0135] Although the best mode for carrying out the present invention has been described above with reference to the accompanying drawings, the present invention is not limited to such a configuration. Those skilled in the art may conceive of various modifications and alterations within the scope of the technical ideas of the invention as defined in the claims, and it is understood that such modifications and alterations also fall within the technical scope of the present invention. [Industrial Applicability]

[0136] The path analysis technique applied in the journal entry extraction device, journal entry extraction method, and program of the present invention is not limited to application in the field of journal entry extraction, but can also be applied to technologies in other fields that require path analysis. [Explanation of symbols]

[0137] 10 Journal entry extraction device 11 Bus 12 CPU 13 External storage media 14 Recording medium reading unit 16 Display 17 Input section 18 Printers 20 memory 21 Extraction part 22 Display control unit 29 Writable Data Area 30 Storage device 32 Journal Entry Database 40 tables 41 Debit account 42 Credit account 45 cases 50 display screen 51 Display all combinations button 52 Conditional search button 53 File extraction button 54 Preview button 55 Print start button 56 Approval flow diagram button 57 Company code input field 58 Company name input field 59 Input field for applicable period 60 Show all approval routes button 61 Show only self-approved transactions button 62 Show only transactions that form a closed approval path button 63 Transaction details display button 64 Display only cash and deposit transactions button 65 Display only transactions that include end-of-period inventory items button 66 Show only transactions including subcontracting and consulting fees button 70 Search criteria specification field 71 Debit Accounts 72 Credit Accounts 73 departments 76 Customer Name 77 OK button 78 Cancel button 79 Cancel Conditions Button

Claims

1. A device for extracting journal entries that are likely to be fraudulent, The device is provided with an extraction unit that extracts, from among journal entries input by an inputter and approved by an approver, journal entries in which the inputter and the approver are the same person, as journal entries that may be fraudulent.

2. A device for extracting journal entries that are likely to be fraudulent, a first extraction unit that extracts, from a plurality of journal entries input by an inputter and approved by an approver, pairs of a person who has input the journal entry as the inputter and a person who has approved the journal entry as the approver, pairs in which the positions of the inputter and the approver are switched depending on the journal entry; and a second extraction unit that extracts journal entries in which one person in the pair is the inputter and the other person in the pair is the approver as journal entries that may be fraudulent.

3. A device for extracting journal entries that are likely to be fraudulent, a third extraction unit that extracts, from a plurality of journal entries input by an inputter and approved by an approver, a group consisting of three persons, a first person in charge, a second person in charge, and a third person in charge, where in one journal entry, the first person in charge is the inputter and the second person in charge is the approver, in another journal entry, the second person in charge is the inputter and the third person in charge is the approver, and in yet another journal entry, the third person in charge is the inputter and the first person in charge is the approver; and a fourth extraction unit that extracts approved journal entries within the group extracted by the third extraction unit as journal entries that may be fraudulent.

4. A device for extracting journal entries that are likely to be fraudulent, a fifth extraction unit that extracts a group consisting of four or more responsible persons from a plurality of journal entries input by an inputter and approved by an approver, wherein each responsible person is an inputter for a certain journal entry and an approver for another journal entry for which he / she is not the inputter; and a sixth extraction unit that extracts, as a possible fraudulent journal entry, a journal entry in which any of the responsible persons in the group extracted by the fifth extraction unit is the inputter and any of the remaining responsible persons in the group is the approver.

5. 5. The device according to claim 1, further comprising a display control unit that visualizes and displays on a display the inputter, the approver, the approval path from the inputter to the approver, and the number of journal entries corresponding to the approval path from a plurality of journal entries.

6. A method for extracting journal entries that are likely to be fraudulent, which is performed by a processor, comprising: the processor: A method for extracting, from among journal entries input by an inputter and approved by an approver, journal entries in which the inputter and the approver are the same person, as journal entries that may be fraudulent.

7. A method for extracting journal entries that are likely to be fraudulent, which is performed by a processor, comprising: the processor: From a plurality of journal entries input by an inputter and approved by an approver, pairs of a person who has input the journal entry as the inputter and a person who has approved the journal entry as the approver are extracted, in which the positions of the inputter and the approver are switched depending on the journal entry; A method for extracting, as a potentially fraudulent journal entry, a journal entry in which one person in the pair is the inputter and the other person in the pair is the approver.

8. A method for extracting journal entries that are likely to be fraudulent, which is performed by a processor, comprising: the processor: From a plurality of journal entries input by an inputter and approved by an approver, a group consisting of three persons, a first person in charge, a second person in charge, and a third person in charge, is extracted, where in one journal entry, the first person in charge is the inputter and the second person in charge is the approver, in another journal entry, the second person in charge is the inputter and the third person in charge is the approver, and in yet another journal entry, the third person in charge is the inputter and the first person in charge is the approver, A method for extracting journal entries that are approved within the extracted group as journal entries that may be fraudulent.

9. A method for extracting journal entries that are likely to be fraudulent, which is performed by a processor, comprising: the processor: From a plurality of journal entries input by inputters and approved by approvers, a group consisting of four or more personnel is extracted, and each personnel is an inputter for some journal entries and an approver for other journal entries for which he / she is not the inputter; A method for extracting, as a potentially fraudulent journal entry, a journal entry in which any of the persons in the extracted group is the inputter and any of the remaining persons in the group is the approver.

10. the processor:

10. The method according to claim 6, wherein the inputter, the approver, the approval path from the inputter to the approver, and the number of journal entries corresponding to the approval path are visualized and displayed from a plurality of journal entries.

11. A program for enabling a processor to realize the function of extracting, from among journal entries entered by an inputter and approved by an approver, journal entries where the inputter and the approver are the same person, as journal entries that may be fraudulent.

12. A function of extracting pairs of a person who has input a journal entry as an inputter and a person who has approved the journal entry as an approver from a plurality of journal entries input by an inputter and approved by an approver, in which the positions of the inputter and the approver are switched depending on the journal entry; A program for enabling a processor to realize a function of extracting journal entries in which one person in the pair is the inputter and the other person in the pair is the approver as journal entries that may be fraudulent.

13. A function to extract, from a plurality of journal entries input by an inputter and approved by an approver, a group consisting of three persons, a first person in charge, a second person in charge, and a third person in charge, where in one journal entry, the first person in charge is the inputter and the second person in charge is the approver, in another journal entry, the second person in charge is the inputter and the third person in charge is the approver, and in yet another journal entry, the third person in charge is the inputter and the first person in charge is the approver; A program for causing a processor to realize a function of extracting journal entries approved within the extracted group as journal entries that may be fraudulent.

14. A function to extract a group consisting of four or more persons in charge from multiple journal entries entered by an inputter and approved by an approver, where each person in charge is an inputter for some journal entries and an approver for other journal entries for which he or she is not the inputter; A program for enabling a processor to realize a function of extracting, as a potentially fraudulent journal entry, a journal entry in which any of the persons in the extracted group is the inputter and any of the remaining persons in the group is the approver.

15. 15. The program according to claim 11, for causing a processor to realize a function of visualizing and displaying, from a plurality of journal entries, the inputter, the approver, the approval path from the inputter to the approver, and the number of journal entries corresponding to the approval path.

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