Audit support system, audit support method, and computer program

Abstract

This invention provides an audit support system, audit support method, and computer program that enable auditors to individually process data in a format that facilitates auditing, and thereby enable auditors to efficiently and accurately perform guidance and audit work regardless of their level of proficiency in auditing. [Solution] The audit support system 1 of the present invention comprises a business-side terminal 2 that can be operated by the business office, an audit-side terminal 4 that can be operated by the auditing side, and a server 6 that can be accessed by wireless communication between the audit-side terminal 2 and the business-side terminal 4. The server 6 has a database 6c and a control unit 6d that processes information. The database 6c includes an audit item master 6c3 which includes multiple records that include at least an audit item type indicating the type of audit target, a checklist type indicating the type of audit item for the audit target, and an audit item to which multiple classifications are assigned from higher-level concepts to lower-level concepts. The audit-side terminal 2 has a first display mode in which it accesses the server 6 and displays audit items in a sequence of multiple classifications.

Description

Technical Field

[0001] The present invention relates to an audit support system, an audit support method, and a computer program for supporting the guidance audit by an auditor for a business office.

Background Art

[0002] In the guidance audits conducted for social welfare corporations such as nursing homes for the elderly, daycare facilities, facilities for the disabled, facilities for disabled children, etc., or for business offices such as medical facilities, pharmacies, beauty salons, food service facilities, and sanitation facilities (see, for example, Non-Patent Document 1), the audit contents vary for each business or corporation under the jurisdiction of an auditor who conducts the audit work of a local government, etc., and the granularity, number, chapter organization, etc. of the audit items also differ greatly. And under such circumstances, at present, an auditor goes to the audit site while possessing individual materials including information corresponding to the business office or corporation in charge, for example, as a file printed on paper.

Prior Art Documents

Non-Patent Documents

[0003]

Non-Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] By the way, as described above, such guidance audits are carried out independently for each audit department because the audit contents (items) differ depending on the business entity or service (each department in charge of auditing each facility sets individual audit items, creates individual materials based on them, and conducts audits on a paper basis), and the types (audit types) of the objects of the implemented audits also cover a wide range. Therefore, there is a limit to collectively managing audit data on a paper basis.

[0005] Furthermore, the auditors who conduct guidance and audits are currently changing frequently for various reasons, and therefore, it is becoming difficult to secure enough experienced personnel in this fluid workforce. Inexperienced auditors may not be able to conduct audits efficiently and accurately, and they may not immediately know what guidance to provide in accordance with the law.

[0006] Given the diverse types of audits and the fluid nature of auditors, building systems that allow auditors to individually process data in a way that suits their needs is essential for efficient auditing. Furthermore, there is a need for systems that can integrate audits currently conducted independently by each department (systems that can cross departmental boundaries).

[0007] The present invention has been made in view of the above circumstances, and aims to provide an audit support system, audit support method, and computer program that enable auditors to individually perform data processing in a format that is easy for them to audit, and that enable auditors to perform guidance and audit work efficiently and accurately regardless of their level of proficiency in audit work, and that can integrate audits that are currently conducted independently by each audit department. [Means for solving the problem]

[0008] To solve the aforementioned problems, the audit support system of the present invention, which supports guidance and audits by auditors at business establishments, A terminal on the business side that can be operated by the business side, Audit terminals that can be operated by the auditing side, The audit terminal and the business office terminal are connected to a server accessible via wireless communication. Equipped with, The aforementioned server, An audit item master containing multiple records, including an audit item type indicating the type of audit subject, a checklist type indicating the type of audit item for the audit subject, and audit items with multiple classifications ranging from higher-level concepts to lower-level concepts, An audit item table in which multiple audit items are defined based on records retrieved using the audit target type and checklist type as keys from the audit item master, A database that includes, A control unit (which may also process information from the audit terminal and the business office terminal) processes the information stored in the database and controls access to that information from the audit terminal and the business office terminal. Includes, The audit-side terminal has a first display mode in which it accesses the server and displays the audit items from the audit item table in the order of the multiple classifications (the control unit enables the audit-side terminal to perform this first display mode and enables the operations described later on the audit-side terminal and the business-side terminal). It is characterized by the following:

[0009] According to the above configuration of the present invention, since the audit item master is formed in a format in which multiple classifications are assigned to audit items, moving from higher-level concepts to lower-level concepts, it becomes easy to transfer paper documents (written in sections, chapters, and sections) into the database, and the same display as the paper documents is possible on the audit terminal, making it easier for auditors to verify the information. In addition, it becomes possible to manage data for each department in the audit item master based on the audit target type. Furthermore, since only the data necessary for the audit of the current year can be transferred from the audit item master to the audit item table, it becomes easier to manage audits on a yearly basis. Furthermore, according to the above configuration, the audit item master in the database includes multiple records containing audit items that are assigned an audit item type indicating the type of audit item, a checklist type indicating the type of audit item for the audit item, and multiple classifications moving from higher-level concepts to lower-level concepts. The audit terminal has a first display mode in which it accesses the server and displays the audit items in the order of the multiple classifications. This makes it possible for auditors to individually perform data processing in a way that is easy for them to audit (for example, processing audit data in a layout that is easy for them to audit). In this case, it is particularly preferable that the multiple audit items defined in the audit item table are assigned a sorting order indicating the display order and stored in the database, and that the audit terminal has a second display mode in which it accesses the server and displays the audit items in the sorting order. It is also preferable that the user can switch between the first and second display modes, or that the user can change the sorting order in these display modes. Furthermore, with the above configuration, the audit-side terminal, which can be operated by the auditing side, and the business-side terminal, which can be operated by the business-side, communicate with the server via wireless communication, and the control unit processes the data on a computer according to a predetermined algorithm. This makes it possible to support auditors' guidance and audits of business-sides, thus enabling the construction of an electronic system for managing guidance and audit data. Consequently, guidance and audit work can be carried out efficiently and accurately regardless of the auditor's level of proficiency in audit work, and audits that are currently conducted independently by each audit department can be integrated (cross-departmental).

[0010] In the above structure, "business establishment" refers to a specific location where business activities are conducted, including corporations, regardless of whether they are for-profit or non-profit. Furthermore, "auditor" is not limited to private personnel or public figures. Also, in the above structure, "audit items are defined" means that there may be cases where the audit items table does not contain audit items, but only a pointer to the audit items master table.

[0011] Furthermore, in the above configuration, the database may include an audit target type indicating the type of audit target, a checklist type indicating the audit item type for the audit target, and a guidance item master having multiple records including guidance content options. The control unit may display multiple guidance content options on the audit terminal based on records retrieved from the guidance item master using the audit target type and audit item type as keys, and store the guidance content option selected by the audit terminal as guidance content in the guidance item table. In this way, by allowing guidance items to be selected from a list of candidates, audits can be conducted efficiently and easily without relying on auditors with detailed knowledge.

[0012] Furthermore, the present invention also provides an audit support method executed by the aforementioned audit support system, and a computer program that causes a computer to execute the said method. [Effects of the Invention]

[0013] According to the present invention, an electronic system for managing guidance and audit data can be constructed, enabling guidance and audit work to be performed efficiently and accurately regardless of the auditor's level of proficiency in audit work, and integrating audits that are currently conducted independently by each audit department. [Brief explanation of the drawing]

[0014] [Figure 1] This is a block diagram showing the schematic configuration of individual elements of an audit support system according to one embodiment of the present invention. [Figure 2] Figure 1 is a schematic diagram showing the relationships between each master and each table that make up the database of the audit support system server. [Figure 3] This flowchart illustrates the processing performed at each stage of a series of audit procedures on the audit terminal, cloud server, and on-site terminal, as well as the exchange of information between them. [Figure 4]The display screen on the display unit of the auditor's terminal obtained by the auditor starting the audit support system. (a) is the initial screen obtained by clicking the "Corporate Office" tab, and (b) is the initial screen obtained by clicking the "Corporate Related Persons" tab. [Figure 5] The initial screen obtained by clicking the "Audit Status" tab. [Figure 6] The various display screens obtained by tapping or clicking on each list item in the pull-down menu displayed on the initial screen of FIG. 5. [Figure 7] (a) is the initial screen obtained by clicking the "Audit Items" tab, and (b) is the initial screen obtained by clicking the "Guidance Items" tab. [Figure 8] (a) is the initial screen obtained by clicking the "Audit / Guidance Items Master" tab, and (b) is the display screen obtained by selecting the text of the "List of Guidance Items" that is pull-down displayed on the display screen of (a). [Figure 9] The display screen obtained by tapping or clicking on a specific corporation / business office name on the initial screen of (a) in FIG. 4. [Figure 10] (a) is the display screen obtained by tapping or clicking on a specific audit item master ID on the initial screen of (a) in FIG. 8, and (b) is the display screen obtained by tapping or clicking on a specific guidance item master ID on the initial screen of (b) in FIG. 8. [Figure 11] An example of Excel data input by the import function is shown. [Figure 12] The audit plan creation screen. [Figure 13] The display screen obtained by tapping or clicking on the audit number ID corresponding to a specific corporation / business office name to be audited from the initial screen of FIG. 5. [Figure 14] The display screen for the audit implementation notice. [Figure 15]This is a preview screen of the email in the audit notification. [Figure 16] This screen allows the business to review preliminary documents sent via email from the auditor and upload the prepared documents. [Figure 17] This screen allows the auditors to download and review preliminary documents submitted by the business establishment. [Figure 18] This is an audit items screen that includes audit item records displayed vertically. [Figure 19] (a) is a screen where multiple audit item records are displayed vertically on one page, and (b) is a screen where one audit item record is displayed per page. [Figure 20] This screen displays audit item records in a vertical order. [Figure 21] Figure 20 shows an audit item record being moved. [Figure 22] This flowchart shows an example of the processing (control) flow by the control unit to change the sorting order of audit item records. [Figure 23] An example of a Temp table is shown below. [Figure 24] This is the audit status screen during the phase of reviewing the points of concern / guidance. [Figure 25] This screen shows the process for selecting and inputting instruction items. [Figure 26] This screen shows another flow for selecting and inputting instruction items. [Figure 27] This is the audit status screen during the audit result notification phase. [Figure 28] This is a screenshot of the audit status screen for the business unit during the business improvement reporting phase. [Figure 29] This is the audit status screen displayed by the auditors during the business improvement reporting phase. [Figure 30] This is the audit status screen displayed by the auditor during the audit completion phase. [Figure 31] This is the audit status screen for the business establishment during the audit completion phase. [Figure 32]This diagram shows the relationships between each master and each table in the database on the cloud server. [Modes for carrying out the invention]

[0015] Embodiments of the present invention will be described below with reference to the drawings. 1. System Overview Figure 1 shows an example of an audit support system 1 that assists auditors in conducting guidance and audits of a business establishment by having an audit-side terminal 2, which can be operated by the auditing side, and a business establishment-side terminal 4, which can be operated by the business establishment, communicate with a cloud server 6 via a communication means (network) 10 (access the cloud server 6) and process the information on a computer according to a predetermined algorithm. This audit support system 1 comprises at least a cloud server (hereinafter sometimes simply referred to as a server) 6, one or more audit-side terminals 2 owned by the auditing side, such as a local government, and connected to the cloud server 6 via the communication means 10, and one or more business establishment-side terminals (business terminals) 4 owned by the business establishment to be audited and connected to the cloud server 6 via the communication means 10.

[0016] Furthermore, in Figure 1, the communication means 10 is used to exchange information between terminals 2 and 4 and server 6, and may be either wired or wireless communication. Examples of such communication means 10 include the internet, a wired cable line, a wired telephone line, a mobile phone line, and a Wi-Fi line.

[0017] In this embodiment, we will describe audit examples for several specific business establishments, but the present invention is also applicable to guidance and audits for all business establishments that undergo guidance and audits. Furthermore, in this embodiment, we will describe a case in which a public institution such as a local government audits a business establishment, but the audit support system 1 is applicable not only to public institutions such as local governments, but also to audits by headquarters of franchise restaurants, etc. Furthermore, in this embodiment, guidance and audits by auditors at business establishments are supported by the audit support system 1, but the present invention may exist not in the form of system 1, but as a computer program product (recording medium) that stores a computer program for performing such audit support.

[0018] As shown in Figure 1, the audit terminal 2 includes an HTTP communication unit 2a that enables communication with the communication means 10, a display unit 2b that displays various information related to the audit, an operation input unit 2c for the auditor to operate and input information, a storage unit 2d that stores the original data 2da of a list of items to be checked during the audit (hereinafter referred to as the audit checklist, or simply the checklist), and a control unit (CPU) 2e that controls the operation of each of these components. Here, the audit checklist is created in the first stage of a series of audit procedures and stored in the storage unit 2d, or is stored in the storage unit 2d in advance as existing data from the past. For example, in the case of an audit of a welfare facility for the elderly, it is classified into several types (checklist types) such as corporate management, accounting, staff treatment, meal provision, and user support. The operation input unit 2c can be, for example, a keyboard, mouse, or touch panel. The original data 2da is created, for example, in Excel® format based on input from the operation input unit 2c.

[0019] The business terminal 4 includes an HTTP communication unit 4a that enables communication with the communication means 10, a display unit 4b that displays various information related to the audit, an operation input unit 4c for the business to operate and input information, a storage unit 4d that stores raw data 4da of preliminary materials to be submitted to the auditing party (e.g., local government) in advance of the audit, and raw data 4db of business improvement reports related to audit items for which guidance was given based on the audit results, and a control unit (CPU) 4e that controls the operation of each of these components.

[0020] The cloud server 6 includes an HTTP communication unit 6a that enables communication with the communication means 10, a storage unit 6b that stores a control program 6ba that controls the entire system 1, a database 6c that contains at least various data necessary for audit work, and a control unit (CPU) 6d that controls the operation of each of these components. The control program 6ba stored in the storage unit 6b controls all operations of the system 1, including the control of the screen display on the display unit 2b of the audit terminal 2 and the screen display on the display unit 4b of the business office terminal 4. The control unit 6d controls the execution of such control program 6ba, processes the information stored in the database 6c, and creates records in a table containing information corresponding to each work stage of a series of audit procedures to be displayed on the display units 2b and 4b of the audit terminal 2 and / or the business office terminal 4 (record creation step). It also controls access to information from the audit terminal 2 and the business office terminal 4 to the database 6c via the HTTP communication unit 6a (including information referencing and writing).

[0021] The database 6c of the cloud server 6 stores the information necessary for a series of audit procedures and includes at least the corporate / business master 6c1, corporate stakeholders master 6c2, audit item master 6c3, guidance item master 6c4, audit status table 6c5, audit item table 6c6, and guidance item table 6c7.

[0022] 2. Database Configuration Next, we will describe in detail the database 6c on the cloud server 6 shown in Figure 1. As shown in Figure 2, the corporate / business master 6c1 and the corporate stakeholders master 6c2 are linked, the audit item master 6c3 and the audit item table 6c6 are linked (the registration information in the audit item master 6c3 is reflected in the audit item table 6c6), and the guidance item master 6c4 and the guidance item table 6c7 are linked (their registration information is reflected in each other). Furthermore, the audit status table 6c5, which governs the actual audit situation, is linked to the corporate / business master 6c1, the audit item table 6c6, and the guidance item table 6c7. Here, the Corporate Stakeholder Master 6c2 has an import function, allowing the auditor to import information on stakeholders of a business (including corporations) in the form of a CSV file, for example, via WAM NET, an information site that comprehensively provides information on welfare, health, and medical care. Furthermore, the Audit Matters Master 6c3 and Guidance Matters Master 6c4 have import and export functions, allowing the auditor to import information related to audit matters (e.g., audit checklists) in the form of a CSV file, and to output information related to audit matters to the auditor's terminal 2 in the form of a CSV file, for example. It also allows auditors to edit tables (records) using spreadsheet software (e.g., Excel®). For example, an auditor can obtain last year's audit checklist from the Audit Matters Master 6c3 using the export function, edit it to create this year's version, and then store it in the Audit Matters Master 6c3 using the import function, thereby increasing the efficiency of checklist creation and editing. Furthermore, based on the information in Audit Items Table 6c6 and Audit Status Table 6c5, an audit result notification can be sent to the business in the form of a PDF file, for example. After each audit is completed, the results can be viewed on the screen using the audit terminal 2 or the business terminal 4, but both terminals can also output a result notification in PDF format using their output functions.

[0023] As shown in Figure 32, each master and each table in database 6c on the cloud server 6 are related. Corporate / Business Establishment Master 6c1 stores data on business establishments (offices) including corporations subject to audit; Corporate Related Persons Master 6c2 stores data on related persons belonging to business establishments including corporations; Audit Items Master 6c3 stores audit items, which are the items to be audited regarding business establishments, and related information; and Guidance Items Master 6c4 stores guidance-related information, including guidance items, which are the content of guidance given to business establishments based on the audit results. The audit item table 6c6 is created based on the information stored in the audit item master 6c3. The audit status table 6c5 is created from the audit item table 6c6, specifically based on the audit status information, including the results of the audit item verification (various pieces of information that allow us to understand the progress of the audit) stored in the audit item table 6c6. The guidance item table 6c7 is created based on the information stored in the guidance item master 6c4.

[0024] Examples of the information contained in each of these masters 6c1, 6c2, 6c3, 6c4 and each table 6c5, 6c6, 6c7 in the database 6c of the cloud server 6 can be given as follows:

[0025] In other words, the corporate / business master 6c1 stores information about corporations and businesses, such as nursing care facilities, that are subject to audit. Examples of the information stored include, for example, the corporate / business ID as a unique ID, the corporate / business name, the business address, telephone number, fax number, website address, and the type of service being audited (selected from elderly welfare facilities; certified children's centers / nursery schools, etc.; residential facilities for people with disabilities; residential facilities for children with disabilities; relief facilities; long-term care insurance facilities; general disability consultation; day care support for children with disabilities; disability welfare services; paid nursing homes, etc.). Here, the service type represents the type of business entity being audited, and usually different audit items are defined for each type. For example, the audit content will naturally differ between elderly welfare facilities and residential facilities for people with disabilities, so service types are defined for each.

[0026] Furthermore, the Corporate Personnel Master 6c2 is linked to the Corporate / Business Establishment Master 6c1, and stores information about persons belonging to corporations and business establishments such as nursing care facilities that are subject to audit. Examples of the information stored include, for example, the Corporate Personnel ID as a unique ID, the Corporate / Business Establishment ID linked to the record in Corporate / Business Establishment Master 6c1, the person's name, telephone number, job title, department, email address, and URL of the person's photo.

[0027] Furthermore, the audit item master 6c3 stores information about audit items (also called audit items or audit content), which are the basis for creating the audit item table 6c6 described later. In particular, in this embodiment, the audit item master 6c3 stores audit items by classifying them into multiple categories from higher-level concepts to lower-level concepts. For example, in this embodiment, the audit item master 6c3 stores audit items by dividing them into a major category (first category), which is the higher-level concept of audit items; a medium category (second category), which is the intermediate-level concept of audit items; and a minor category (third category), which is the lower-level concept of audit items. Examples of information stored include, for instance, the Audit Item Master ID (a number starting with IPM- in this embodiment), which is the unique ID of the Audit Item Master Table record, the year, the type of service (selected from elderly welfare facilities; certified children's centers / nursery schools, etc.; facilities for disabled persons; facilities for disabled children; relief facilities; long-term care insurance facilities; general disability consultation; day care support for disabled children; disability welfare services; paid nursing homes, etc.), the checklist type, major category, medium category, minor category, sorting order, audit content, relevant legal provisions related to the audit, supplementary information, and so on. Each audit item is assigned a major category, medium category, and, if necessary, a minor category, ranging from a higher-level concept to a lower-level concept, and each audit item is stored hierarchically. For example, it may be stored in the format of Major Category: "Staff Status", Medium Category: "Emergency Response", Minor Category: Roster, Audit Content: "Is a roster created for residents and guarantors?". The sorting order is the sorting order data of the table records specified by the auditor's input operation, which will be described later. Furthermore, by searching this audit item master 6c3 using three search criteria—"Year," "Business Establishment Service Type," and "Checklist Type"—records in the audit item table 6c6 are created for each checklist type. Because each audit item is structured with categories such as major, medium, and minor classifications, audit items that were previously managed on paper can be easily imported into the audit item table 6c6 by transferring them to spreadsheet software (e.g., Excel®) and importing them into the audit item master. Furthermore, modifications and additions can be efficiently handled by exporting, changing the data, and then importing it again. Here, the checklist type refers to the category of audit items for the business establishment (the grouping of items covered in a single audit). For example, in the case of a service type that is a welfare facility for the elderly, there are six checklist types: 001. Corporate management; 002. Accounting; 003. Staff treatment; 004. Meal provision; 005. User support; and 006. User support. Depending on the year, one or more of these six types are selected, and the selected types will be the subject of the audit for the current year (see Figure 6). In addition, a different checklist type is prepared for residential facilities for people with disabilities compared to welfare facilities for the elderly.

[0028] Furthermore, the instruction item master 6c4 stores information for creating the instruction item table 6c7, which will be described later. Examples of the information stored include the instruction item master ID (a number starting with IRM- in this embodiment), which is the unique ID of the instruction item master table record, service type, checklist type, major category, medium category, minor category, and instruction content. Each instruction item (instruction content) here is associated with the business establishment service type, checklist type, major category, medium category, and minor category, and these are common to the information stored in the audit item master 6c3. Therefore, the instruction items here are associated with each audit item (audit item) stored in the audit item master 6c3.

[0029] The audit status table 6c5 stores the progress of a series of audit procedures consisting of multiple phases, as well as the information required at each phase. This audit status table 6c5 is linked to the corporate / business master 6c1, and one record is created each time an audit is planned for a specific corporate / business. The audit status table 6c5 records the status from the start to the completion of the audit, and records the central data while the audit is being conducted. Examples of information stored in the audit status table 6c5 include, for example, the audit number ID (a number starting with CA- in this embodiment), which is the unique ID of the audit status table 6c5, the creation date, the corporate / business ID linked to the record in the corporate / business master 6c1, the year, the service type, the checklist type, the audit method, the work stage of the series of audit procedures (hereinafter also referred to as phase) (specifically, one of the following: audit plan creation; audit implementation notification; audit material preparation; audit implementation; review of findings / guidance; audit result notification; business improvement report; audit completion), the scheduled audit implementation date, the submission date of preparatory materials that the business must submit to the auditing party in advance prior to the audit, the date of resubmission of preparatory materials, the person who confirmed the submission of preparatory materials, the person who confirmed the resubmission of preparatory materials, and the status of preparatory material submission ("Required to be submitted", "Submitted"). You can list the following information: "Submitted" or "Completed" (select from these options), status of pre-audit document review (select from "Not submitted," "Received," "Request for resubmission," or "Pre-audit document review completed"), result of pre-audit document review (select from "Approved (or compliant; the same applies below)," "Not Approved," or "No review required"), pre-audit document review comments, person in charge of audit, date of audit, date of sending audit results, document management number (on-site verification), document management number (result notification), date of sending result notification, number of findings, number of verbal guidance, number of document findings, number of incomplete improvements, status of business improvement report submission (select from "Required submission," "Submitted," or "Completed"), status of business improvement report review (select from "Not submitted," "Received," "Request for resubmission," or "Pre-audit document review completed"), deadline for submitting business improvement report, person who reviewed the business improvement report, etc.

[0030] Note that there are no fields in the Audit Status Table 6c5 (CA) that allow you to reference records in the Audit Item Table 6c6 (IP), which will be discussed later. To find the record in the Audit Item Table 6c6 (IP) that is linked to the record in the Audit Status Table 6c5 (CA), you need to search for the audit number ID (a number starting with CA-) within the IP record (audit item) in the Audit Item Table 6c6. The Audit Status Table 6c5 also has a subtable for storing attached files. By directly searching this table, you can display a list of attached files in the "Notes & Attachments" section of the Audit Status screen (see Figure 14, which will be discussed later). Preliminary documents and improvement reports are also displayed here.

[0031] The audit item table 6c6 stores multiple audit items (audit details) corresponding to a single audit (the guidance item table 6c6 consists of records that define the guidance content for the audit items). Examples of information stored in the audit item table 6c6 include, for example, the audit item ID, which is the unique ID of the audit item table record (in this embodiment, a number starting with IP-), the audit number ID, which links to the record in the audit status table 6c5 (in this embodiment, a number starting with CA-) (this links the audit item record (IP) to the audit status record (CA)), the year, the type of service provided by the business establishment, the checklist type, the date and time of the audit, internal memos, the person in charge of the audit (identification information of the auditor), and multiple sets of data related to the audit items (audit details).

[0032] Here, one set of data related to audit items (audit content) is generated by copying the contents of one record in the guidance item master. Specifically, it corresponds to one record in the guidance item master 6c4 that is searched using the specified year, service type, and checklist type as keys. Therefore, if N records in the guidance item master 6c4 are hit as a search result, the target record in the audit item table 6c6 will contain N pieces of data related to audit items (audit content). The data related to one audit item (audit content) includes the audit item master ID (in this embodiment, a number starting with IPM-) linked to the record in the audit item master 6c3, classification (major classification, medium classification, minor classification), sorting order (indicating the display order of the set among multiple sets), audit content, relevant articles, supplementary information, confirmation result (confirmation result of the audit item; for example, selected from "compliant" or "uncompliant"), memo (content written by the auditor during the audit), etc., and this record also copies and retains the items registered in the audit item master 6c3. This is to ensure that even if the contents of the audit item master 6c3 are changed or deleted at a later date, the audit can be conducted without referring to the audit item master 6c3. Note that there is no field in the Audit Status (CA) record that references an Audit Item (IP) record. To find an Audit Item (IP) record linked to an Audit Status (CA) record, you need to search for the audit number (a number starting with CA-) within the IP record (Audit Item) in the Audit Item table 6c6.

[0033] Table 6c7 records information regarding guidance given during an audit. One record is created each time a non-compliant audit item (audit content) is determined to be inadequate during the course of an audit. Therefore, Table 6c7 is linked to Table 6c7 of Audit Items and Table 6c5 of Audit Status. Examples of information stored in the Instructions Table 6c7 include, for example, the Instructions ID (a number starting with IRN- in this embodiment), which is the unique ID of the Instructions Table record; the Audit Number ID (a number starting with CA- in this embodiment), which links to the record in the Audit Status Table 6c5; the Audits ID (a number starting with IP- in this embodiment), which links to the record in the Audits Table 6c6; the Audits Master ID (a number starting with IPM- in this embodiment), which specifies a particular set of data among multiple sets of data related to audits (audit content) within a specific record in the Audits Table 6c6; the audit content (the "Audit Content" from the IP record is copied); the instruction content; the Instructions Master ID (a number starting with IRM- in this embodiment), which links to the Instructions Master 6c4; the findings; the instruction type (either written instruction or oral instruction); remarks; the date of the improvement report; the person who reviewed the improvement report; the checklist type; the instructor; and notes (the "Notes" from the IP record are copied). When the IP record is saved after the audit is completed, one record is automatically generated in this guidance table 6c7 for each audit item that was deemed "unacceptable," and the necessary information is copied.

[0034] As shown in Figure 2 above, which schematically illustrates the relationships between each master 6c1, 6c2, 6c3, 6c4 and each table 6c5, 6c6, 6c7 that make up database 6c, the auditing side (for example, a local government official) can access all of the corporate / business master 6c1, corporate related party master 6c2, audit item master 6c3, guidance item master 6c4, audit status table 6c5, audit item table 6c6, and guidance item table 6c7 via the communication means 10. However, the business side (for example, a business official) can only access the corporate / business master 6c1, audit status table 6c5, and guidance item table 6c7 via the communication means 10 (for example, the portal site of cloud 6).

[0035] 3. Viewing and editing the database Next, Figures 4 to 8 show examples of displaying masters and tables in database 6c on cloud server 6 on audit terminal 2. Masters and tables in database 6c that are also accessible to the service provider are configured to be viewable from service provider terminal 4. Figure 4 shows the display screen 20 on the display unit 2b, which is obtained when the auditor launches the audit support system 1. This display screen 20 includes a toolbar 22 at its top, which has at least various tabs, specifically the "Corporate Business Offices" tab 23, the "Corporate Persons" tab 24, the "Audit Status" tab 25, the "Audit Items" tab 26, the "Guidance Items" tab 27, and the "Audit / Guidance Items Master" tab 28. Here, Figure 4(a) is the initial screen 20 obtained by clicking the "Corporate Business Offices" tab 23, which displays records from the corporate / business office master 6c1, and all corporate / business office names subject to audit can be viewed by scrolling up and down. Each corporate / business office name is associated with information such as the type of corporate / business office, telephone number, address, and owner, and a row of records containing this information is formed for each corporate / business office.

[0036] Figure 4(b) shows the initial screen 20A, which is obtained by clicking the "Corporate Stakeholders" tab 24. It displays records from the Corporate Stakeholders Master 6c2, and by scrolling up and down, you can see the names of all corporate stakeholders being audited. Each stakeholder's name is associated with information such as the name of the company / business to which they belong, their job title, telephone number, and email address. A row of records containing this information is formed for each stakeholder's name.

[0037] Figure 5 shows the initial screen 20B obtained by clicking the "Audit Status" tab 25, which displays records from the Audit Status table 6c5. By scrolling up and down, you can view information corresponding to each audit number ID (in this embodiment, a number starting with CA-) related to the audit subject for the current year. Each audit number ID is associated with information such as the corresponding phase, the pre-audit document submission status (whether already selected by the auditor as "submitted," "requires submission," or "completed"), the post-audit document submission status (whether already selected by the auditor as "submitted," "requires submission," or "completed"), the type of audit performed (checklist type), and the name of the corporation / business. Each audit number ID forms a row of records (CA records) containing this information.

[0038] Furthermore, on this initial screen 20B, tapping or clicking the designated display button (tab) 29 displays a pull-down menu 20B1 as shown in Figure 6. The list in this pull-down menu 20B1 includes "0001. Audit Subjects for This Year", "0002. Progress List by Phase", "0003. List of Incomplete Preliminary Documents", and "0004. List of Incomplete Business Improvement Reports". In the initial state, the fixed list "0001. Audit Subjects for This Year" is selected, and clicking the "Audit Status" tab 25 displays the initial screen 20B shown in Figure 5.

[0039] When you tap or click "0002. Progress List by Phase" from the list in the pull-down menu 20B1, the display screen 20BA shown in Figure 6 is displayed. When you tap or click "0003. List of Incomplete Preliminary Documents" from the list in the pull-down menu 20B1, the display screen 20BB shown in Figure 6 is displayed. On the "0002. Progress List by Phase" display screen 20BA, information corresponding to each audit number ID is displayed for each of the eight phases mentioned above. Each audit number ID is associated with information such as the name of the corporation / business office, the year, the type of business office service, the type of audit performed (checklist type), and the phase, and a row of records (CA records) containing this information is displayed for each audit number ID. The phase can be switched by tapping or clicking the designated selection button 30 (in this case, the tab associated with the phase item) on this screen 20BA. On the other hand, the "0003. List of Incomplete Preliminary Documents" display screen 20BB shows information corresponding to each audit number ID for which preliminary documents have been submitted but have not yet been confirmed by the local government. Each audit number ID is associated with information such as the name of the corporation / business, the type of service provided by the business, the submission status of the preliminary documents, the submission date, and the confirmation status of the preliminary documents. A row of records (CA records) containing this information is displayed for each audit number ID.

[0040] Figure 7(a) shows the initial screen 20C obtained by clicking the "Audit Items" tab 26, which displays records from the audit item table 6c6. By scrolling up and down, you can view the information corresponding to each audit item ID. Each audit item ID is associated with information such as the corresponding record type (checklist type), the name of the audited corporation / business, the date and time of the audit, and the person in charge of the audit. For each audit item ID, a row of records (IP records) containing this information is displayed.

[0041] Figure 7(b) shows the initial screen 20D obtained by clicking the "Instructions" tab 27, which displays records from the Instructions table 6c7. By scrolling up and down, you can view the information corresponding to each Instructions ID. Each Instructions ID is associated with information such as the name of the corporation / business being instructed, the corresponding checklist type, the content of the instruction, the instruction category, and the creation date. A row of records (IRN records) containing this information is displayed for each Instructions ID. As mentioned above, when the IP record is saved after the audit is completed, one record (IRN record) is automatically generated for each audit item that was deemed "unacceptable".

[0042] Figure 8(a) shows the initial screen 20E, which is obtained by clicking the "Audit / Guidance Items Master" tab 28. It displays records from Audit Items Master 6c3, and by scrolling up and down, you can view the information corresponding to each Audit Items Master ID (display of the list of audit items). Each Audit Items Master ID is associated with information such as the type of business office service, checklist type, major category, medium category, minor category, and content (audit items), and a row of records containing this information is displayed for each Audit Items Master ID. Here, by tapping or clicking the designated display button (tab) 33 on the initial screen 20E, the text "Guidance Items List" appears in a pull-down menu, and by selecting this, the display screen 20EA shown in Figure 8(b) is displayed. This display screen 20EA displays records from Guidance Items Master 6c4, and by scrolling up and down, you can view the information corresponding to each Guidance Items Master ID (display of the list of guidance items). Each instruction item master ID is associated with information such as the type of service provided by the business establishment, the checklist type, the major category, the medium category, the minor category, and the content (instruction item). A row of records containing this information is displayed for each instruction item master ID.

[0043] By selecting records in the master or tables within the database 6c on the cloud server 6 shown in Figures 4 to 8, a display and editing screen corresponding to each record is displayed, and it is possible to modify each item on the display and editing screen, except for items that are prohibited from being modified. Figure 9 shows the display screen 20a of one record in the corporate / business master 6c1, which is obtained by tapping or clicking on a specific corporate / business name (in this case, "Special Nursing Home A") on the initial screen 20 obtained by clicking the "Corporate Business" tab 23 mentioned above in relation to Figure 4(a). This display screen 20a includes detailed information such as the type of business service, service details, approval / license date, number of employees, parent company, website address, facility capacity, and current number of users, as well as information on related parties to the corporate. For example, the name of a specific related party is displayed in the related party information display area 20aa of the display screen 20a. Here, the related party displayed in the related party information display area 20aa is the information of the related party included in the record with the corporate / business ID corresponding to "Special Nursing Home A" in the corporate related party master 6c2. Tapping or clicking on a specific corporate contact in the contact information display area 20aa brings up a pop-up screen 20b related to that contact, displaying editable detailed information about that contact (birthday, email address, phone number, etc.). Additionally, tapping or clicking the "New" tab 35 in the contact information display area 20aa brings up a pop-up screen 20c where detailed information about a new contact can be entered. Entering the necessary data on this screen creates a new record in the corporate contact master 6c2. As mentioned above, information about such corporations, business locations, and their contacts is managed in the corporate / business location master 6c1 and the corporate contact master 6c2. For example, if one corporation manages multiple business locations, the corporation-business locations are managed in a parent-child relationship. In addition to basic information about corporations and business locations, business location service types for differentiating audits are also registered in these masters.

[0044] Figure 10(a) shows the display screen 20Ea of one record in Audit Item Master 6c3, which is obtained by tapping or clicking on a specific Audit Item Master ID (a number starting with IPM-) on the initial screen 20E, which is obtained by clicking on the "Audit / Guidance Item Master" tab 28 as mentioned above in relation to Figure 8(a). This display screen 20Ea shows the record type (audit item), type of business service, details about the audit item, such as checklist type, major category, medium category, minor category, content (audit item (audit item)), supplementary information, as well as guidance items, including the content of the findings and the relevant articles. On the other hand, Figure 10(b) shows the display screen 20EAa of one record in Guidance Item Master 6c4, which is obtained by tapping or clicking on a specific Guidance Item Master ID (a number starting with IRM-) on the initial screen 20EA of Guidance Item Master 6c4 shown in Figure 8(b). This display screen 20EAa includes the record type (instruction item) of the selected instruction item master ID, the type of service provided by the business establishment, and details related to the instruction item, such as the checklist type, major category, medium category, minor category, content (instruction item), and supplementary information. As mentioned above, information related to such audit items and instruction items (such as audit checklists and source data for instruction items) is managed in the audit item master 6c3 and instruction item master 6c4. In this case, basically, the auditor inputs Excel data into the audit item master 6c3 using the import function mentioned above in relation to Figure 2, and the audit item screen is automatically output after the "Create Audit Management Sheet" described later is executed based on the input content in the order of major, medium, and minor items or in any other order. Figure 11 shows an example of Excel data for the audit item master 6c3 that is input using such an import function. The year, type of service provided by the business establishment, checklist type, major category, medium category, minor category, sorting order, content (audit item (audit item)), supplementary information, and relevant articles are entered in association with each audit item master ID.

[0045] 4. Audit Procedure Flow Figure 3 shows the processing (processing steps S1-S24) on the audit terminal 2, the cloud server 6, and the business site terminal 4, as well as the exchange of information between them, at each stage (i.e., phase) of the series of audit procedures, specifically the "Audit Planning" stage, the "Audit Implementation Notification" stage, the "Audit Document Preparation" stage, the "Audit Implementation" stage, the "Findings / Guidance Review" stage, the "Audit Results Notification" stage, the "Business Improvement Report" stage, and the "Audit Completion" stage.

[0046] The flow of each phase of the series of audit procedures shown in Figure 3 will be explained with reference to the specific screen displays in Figures 12 to 31. Note that the tables and masters shown in the upper part of the representative diagrams for each phase indicate those primarily accessed during that phase. 4-1 "Audit Planning" Phase First, in the "Audit Plan Creation" phase of the audit procedure, an audit management sheet is created on the audit terminal 2 (step S1 in Figure 3). Specifically, as shown in Figure 12, from the initial screen 20 obtained by clicking the "Corporate Business Office" tab 23 mentioned above in relation to Figure 4(a), the specific corporation / business office name to be audited (here, "Special Nursing Home for the Elderly A") is selected by tapping or clicking to display the display screen 20a of one record in the corporation / business office master 6c1. Then, the "Create Audit Management Sheet" button 39 on this display screen 20a is tapped or clicked to display the audit management sheet creation screen 20d as a pop-up. On this audit management sheet creation screen 20d, for example, the year and the date of the on-site audit are entered, and a checklist type corresponding to the service type "Elderly Welfare Facility" displayed in the list is selected (here, corporate management and accounting are selected), and "Next" is entered. Based on the data (information) entered on the Corporate / Business Master 6c1 screen, a new record is generated in the Audit Status Table 6c5, and further records related to corporate operations and accounting linked to this new record are generated in the Audit Items Table 6c6 (Steps S2 and S3 in Figure 3). Specifically, based on the year, service type "Elderly Welfare Facility" and checklist type "Corporate Operations" entered on the screen, the contents of the record searched in the Audit Items Master 6c3 are copied to generate a record related to the checklist type "Corporate Operations" in the Audit Items Table 6c6. Similarly, based on the year, service type "Elderly Welfare Facility" and checklist type "Accounting" entered on the screen, the contents of the record searched in the Audit Items Master 6c3 are copied to generate a record related to the checklist type "Accounting" in the Audit Items Table 6c6. Note that this example shows the case where the "service type" is a welfare facility for the elderly. However, checklist types are pre-defined for each "service type," and the "Create Audit Management Sheet" screen corresponding to each service type displays and allows selection of the appropriate checklist type. For example, if the "service type" is a certified children's center, a list of different checklist types will be displayed, and if the "service type" is a food business establishment, a list of different checklist types will be displayed. The table defining the checklist types corresponding to each service facility is stored in database 6c on cloud server 6 (not shown in the diagram).

[0047] To confirm that records for the audit status table 6c5 and audit item table 6c6 have been generated, Figure 13 shows the screen displaying the generated records for audit status table 6c5 and audit item table 6c6 from the "Audit Status" tab 25. Specifically, from the initial screen 20B obtained by clicking the "Audit Status" tab 25 mentioned above in relation to Figure 5, tapping or clicking the audit number ID (in this embodiment, a number starting with CA-) corresponding to the specific corporation / business name to be audited (in this case, "Special Nursing Home for the Elderly A") brings up the audit status display screen 20Ba, which displays the contents of one record in audit status table 6c5 as shown in Figure 13. That is, the contents of the CA record in audit status table 6c5, which reflects the input data from the audit management table, are displayed along with the related audit item records and findings records (there are no findings records at this stage). This display screen shows a phase display bar 43 with the names of the eight phases arranged in order of stage, and "Audit Plan Creation" is displayed in inverted black and white among the eight phases, allowing the current phase to be confirmed. Furthermore, in the audit item information display area 20Baa of this display screen 20Ba, tapping or clicking the corresponding audit item ID will display the IP record of the generated audit item table 6c6 as a pop-up screen 20Baa. After confirming this display, tapping or clicking the "Mark Phase as Complete" button 41 in the display screen 20Ba will complete this phase, and the "Create Audit Plan" display in the phase display bar 43, where the names of the eight phases are displayed in order, will switch to a checked "✓" (see Figure 14 below).

[0048] 4-2 "Audit Implementation Notification" Phase Once the "Audit Plan Creation" phase is completed, the audit procedure enters the "Audit Implementation Notification" phase, as shown in the phase display bar 43 in Figure 14. That is, an audit implementation notification email is created on the audit terminal 2 (step S4 in Figure 3). Specifically, as shown in Figure 14, in the audit status display screen 20Ba mentioned above in relation to Figure 13, all the information in the audit item information display area 20Baa is displayed, and when the "Email" button 44 in this audit item information display area 20Baa is tapped or clicked, the selected email template is displayed as a pop-up screen 20Bac. This reflects the business name, date, etc. entered in the audit status table 6c5. Email templates can be prepared in advance according to the notification content (for example, multiple templates can be prepared and made selectable), and necessary forms as preliminary materials can also be attached to the email, as shown by reference numeral 45 in screen 20Bac (attached files are displayed in the area enclosed by the dotted line in 20Bac). In addition, a preview function allows confirmation of the actual email that will be sent. A preview screen 20Bad of such an email is shown in Figure 15. After sending the email, tapping or clicking the "Mark Phase as Complete" button 41 on the display screen 20Ba completes this phase, and the "Audit Implementation Notice" display on the phase display bar 43 changes to a checkmark (see Figure 16 below). The email sent in this way is received by the business terminal 4 (step S5 in Figure 3).

[0049] 4-3 "Preparation of Audit Materials" Phase Once the "Audit Implementation Notification" phase is completed, the audit procedure enters the "Audit Document Preparation" phase, as shown in the phase display bar 43 in Figure 16. Specifically, the business office uses its terminal 4 to check the necessary preliminary documents via email sent from the auditor and uploads the prepared documents (step S6 in Figure 3). In particular, as shown in Figure 16, the business office attaches the preliminary documents to the "Memo & Attachment" 20Ba'a on the business office's display screen 20Ba', which corresponds to the auditor's audit status display screen 20Ba mentioned earlier in relation to Figure 13. At this time, the business office sets the "Preliminary Document Submission Status" to "Submitted" and enters the "Preliminary Document Submission Date" in the <Pre-Audit> Document Submission Status Display Area 20Ba'b on the display screen 20Ba'. After entering the information, tapping or clicking the "Mark Phase as Completed" button 41 on the display screen 20Ba' completes this phase, and the "Audit Document Preparation" display on the phase display bar 43 changes to a checkmark "✓". As a result, information regarding the pre-audit documents is uploaded to the audit status table 6c5 on the cloud server 6. More specifically, attached files are stored in the attachment storage subtable in the audit status table 6c5, and the corresponding records in the audit status table 6c5 are updated (step S7 in Figure 3). Upon submission of these pre-audit documents, the document submission status 89 on the display screen 20Ba' changes from "Required to be submitted" to "Submitted". The input information regarding these pre-audit documents is also reflected in the audit status table 6c5.

[0050] The preliminary documents submitted by the business establishment in this manner can be reviewed by the auditor by downloading them (step S8 in Figure 3). Specifically, the preliminary documents are displayed in the "Memo & Attachments" section 20Bae on the display screen 20Ba, which can be obtained by tapping or clicking the audit number ID (in this embodiment, a number starting with CA-) corresponding to the specific corporation / business establishment being audited (in this case, "Special Nursing Home for the Elderly A") on the display screen 20BB, which can be obtained by tapping or clicking the audit number ID (in this embodiment, a number starting with CA-) on the initial screen 20B, which is obtained by clicking the "Audit Status" tab 25 mentioned above in relation to Figures 5 and 6, as shown in Figure 17. The contents of the submission can be reviewed by clicking and opening the displayed file. After review, the auditor enters the review status and results of the preliminary documents (for example, received, resubmission requested, review completed, etc.) in the preliminary document information display area 20Baf on the display screen 20Ba, and writes any points of concern in the comments section. Once the verification of the confirmation documents is complete, tapping or clicking the "Mark Phase as Complete" button 41 on the display screen 20Ba will complete this phase, and the "Audit Document Preparation" display on the phase display bar 43 will switch to a checkmark (✓). The input information regarding these preliminary documents will also be reflected in the audit status table 6c5.

[0051] 4-3 "Audit Implementation" Phase Once the "preparation of audit materials" phase is completed, the audit procedure moves into the "audit execution" phase. Specifically, the auditor goes to the facility under audit, displays the audit item screen on a portable tablet-type auditor terminal 2 (step S9 in Figure 3), and inputs the audit results and notes for each audit item (step S10 in Figure 3). In particular, the auditor goes to the site and displays the display screen 20CA shown in Figure 18 on the portable auditor terminal (tablet terminal) 2. This display screen 20CA is obtained by selecting a record (in this embodiment, a number starting with IP-) from the audit item table 6c6 displayed in the audit item column in screen 20Ba in Figure 17. This screen can also be obtained by tapping or clicking the audit item ID (in this embodiment, a number starting with IP-) corresponding to the specific corporation / business name under audit (here, "Special Nursing Home for the Elderly A") on the initial screen 20C obtained by clicking the "Audit Items" tab 26 mentioned above in relation to Figure 7(a). This screen 20CA displays the contents of the selected record in Audit Status Table 6c5 and the contents of the specific record in Audit Items Table 6c6 that is linked to and selected by this record (in this case, a record of checklist type "Corporate Operations" is displayed). The upper section of screen 20CA displays the audit item ID, checklist type, year, corporate business name, audit date and time, etc. The lower section displays multiple audit items (audit items) 71, 72, 73, and 74 in blocks, and the system is configured so that the blocks above and below can be displayed by scrolling. Each block displays the audit item master ID (in this embodiment, a number starting with IPM-), major category, medium category, minor category, supplementary information, and input fields for confirmation results and memos as input items during the audit. For each of these blocks 71, 72, 73, and 74, the auditor checks each audit item (audit item) and enters the confirmation result (suitable / unsuitable / no confirmation required) and memos related to the checked items in the right column of each block 71, 72, 73, and 74. Then, when the series of confirmation results are saved using the "Save" button (not shown) (step S11 in Figure 3), the entered confirmation results and memos are saved to a specific record in the selected audit item table 6c6, and the screen returns to the previous screen 20Ba. At this time, on the server 6 side, the target record in the audit item table 6c6 is updated (step S12 in Figure 3). Furthermore, for audit items that the auditor has deemed "unacceptable," one record (guidance item record) is automatically generated in the corresponding guidance item table 6c7 (step S13 in Figure 3). Therefore, if there are multiple audit items deemed "unacceptable," the same number of guidance item records will be generated. The generated guidance item records will have the necessary information copied from the audit status record and the audit item table 6c6. Once all audit items have been checked and reviewed, tapping or clicking the "Mark Phase Complete" button 41 on display screen 20Ba will complete this phase, and the "Audit Performed" indicator on the phase display bar 43 will change to a checkmark (✓).

[0052] In this embodiment, the control unit 6d of the cloud server 6 creates each monitoring item block 71, 72, 73, 74 to be displayed side by side for each of the aforementioned categories (in this embodiment, major category, medium category, minor category), and allows the order of blocks 71, 72, 73, 74 to be changed by operation of the audit terminal 2. Specifically, this allows auditors to specify the "order of sorting" in Excel before importing into the audit item master 6c3 (see Figure 2) (specified in "order of sorting" as shown in Figure 11), and this order of sorting can be used as is at the audit site. Alternatively, auditors can set or change the order of audit item blocks 71, 72, 73, 74 on a predetermined "order of sorting" specification screen before going to the audit site or at the site. In this embodiment, when displaying audit item blocks 71, 72, 73, and 74 on the screen, there is a first display mode that displays them in the specified order, and a second display mode that displays them in the major, medium, and minor categories assigned from the beginning, rather than in the specified order (a mode that displays audit items in the order they were assigned) (the audit terminal has both the first and second display modes). For example, in the display screen 20CA shown in Figure 18, two buttons are provided in front of the first audit item block 71: "Original" (displays in the order sorted by major, medium, and minor categories) and "Specify Order" (displays in the "order" specified by the user). The "Original" button allows comparison with the source documents for each audit item, making it easier to grasp the overall audit items. The "Order" button allows for increased efficiency in on-site audit work. Figures 19(a) and 19(b) schematically show the audit item (audit item) blocks shown in Figure 18 in a different display format. Figure 19(a) shows a screen where multiple audit item records are displayed vertically on one page, and Figure 19(b) shows a screen where one audit item record is displayed per page. For example, in Figure 19(b), only one audit item (audit item) block is displayed on the screen, and each audit item (audit item) block is scrolled using the scroll button 80 at the bottom of the screen, and the display order using this scroll button 80 may be set to "sort order". Two types of buttons, "Original" and "Specify Sort Order", are also provided in Figures 19(a) and 19(b). Next, we will explain how to change the order of each audit item (audit item) on the screen. The control unit 6d may change the order of only the specified audit item (audit item) block based on information from the audit terminal 2 that specifies the audit item (audit item) block whose order is to be changed. In connection with this, the control unit 6d may make it possible to move each audit item (audit item) block 71, 72, 73, 74 individually, and from the order of audit item (audit item) blocks 71, 72, 73, 74 shown in Figure 20, it may be possible to move each audit item (audit item) block 71, 72, 73, 74 individually using a mouse or the like, as shown in Figure 21 (in Figure 21, the specified audit item (audit item) block 72 is about to be moved behind audit item (audit item) block 73).

[0053] Figure 22 shows an example of the processing (control) flow by the control unit 6d for changing the order of blocks 71, 72, 73, and 74 of each audit item (audit item). In this process, first, the record (audit item ID (a number starting with IP-)) of the audit item table 6c6 whose order you want to specify is selected (step S100). For example, this is done by selecting the record (in this embodiment, a number starting with IP-) of the audit item table 6c6 displayed in the audit item column in screen 20Ba of Figure 17. Next, the specified record is read from the audit item table 6c6 of server 6, and the blocks of multiple audit items (audit items) recorded in that record are sorted using the pre-configured major, medium, and minor categories as keys and stored as a temporary Temp table (step S101). This Temp table is stored, for example, in the storage unit 2d of the audit terminal 2 or the storage unit 6b of the cloud server. An example of a Temp table is shown as T1 in Figure 23. As mentioned above, each record in Temp table T1 includes the major, medium, and minor categories and audit content (content of audit items) shown here, as well as the audit item master ID, the relevant article, notes, the sorting order of this table record itself within the audit item table, the confirmation result (confirmation result of the audit item; for example, selected from "Approved" or "Unapproved"), and notes (content written by the auditor during the audit), and corresponds to one block of audit items (audit items). Here, each record is shown with the "sorting order" not set.

[0054] Next, it is determined whether there is a definition for the "sorting order" for each audit item (step S102). Only if there is no definition for the "sorting order" (the answer is NO in step S102), the "sorting order" is set based on the major category, medium category, and minor category, as shown in T2 of Figure 17 (step S103). Then, each audit item (or audit item record) is displayed in a list based on the specified "sorting order," as shown in Figures 18 to 20 (step S104).

[0055] Subsequently, when the user, acting as the auditor, inputs information regarding the audit items on the screens shown in Figures 18 to 20 (step S105), the type of input is determined (step S106). If the input type is the movement of an audit item block as shown in Figure 21, the changed "sorting order" is reflected in the Temp table as shown in T3 of Figure 23 (step S107), the audit item blocks are displayed in a list based on the changed "sorting order" (step 110), and the system waits for the next input. On the other hand, if the input type is input to an input field (confirmation result, memo) of an audit item block, the entered items are displayed on the screen and reflected in the corresponding record in the Temp table (step S108), and the system waits for the next input. Furthermore, if the input type is a "save" input, the input items, including the sorting order based on the contents of the Temp table, are reflected in the corresponding record in the audit item table 6c6 of server 6 (step S109), and the process ends.

[0056] 4-4 "Review of Points of Feedback / Instructions" Phase Once the "Audit Implementation" phase is completed, the audit procedure enters the "Review of Findings / Guidance Items" phase, as shown in the phase indicator bar 43 of Figure 24. As mentioned earlier, in the "Audit Implementation" phase using Figure 18 as described above, for each audit item (audit item) entered as "unacceptable" by the auditor, one record (guidance item record) is automatically generated in the corresponding guidance item table 6c7 (step S13 in Figure 3). Therefore, if there are multiple audit items marked as "unacceptable," the same number of guidance item records are generated, and each guidance item record is linked to a set of data related to a specific audit item (audit content) in a specific record in the audit item table 6c6 by its audit item ID and audit item master ID. After the audit is completed, the auditor displays the guidance item screen (guidance item review screen) showing the contents of the guidance item records as shown in Figure 25 on the audit terminal 2 (step S14 in Figure 3), and enters the contents of the audited items that were found to be unacceptable, while referring to the notes entered during the audit and confirming them with the person in charge at the business office.

[0057] The guidance item screen (guidance item review screen) 20Bb shown in Figure 25 is displayed on the display screen 20Ba, which shows the contents of the specified audit status record along with the related audit item record 20Baa and finding record 20Bc, as shown in Figure 24. By tapping or clicking the corresponding audit item ID in the aforementioned audit item information display area 20Baa, the audit item screen 20Baaa displaying the related finding record pops up (see Figure 26), and a specific guidance item name ID (number starting with IRN-) related to the specified audit item record displayed on this audit item screen 20Baaa is displayed. Alternatively, it is displayed by tapping or clicking a specific guidance item name ID (number starting with IRN-) related to the specified audit status record displayed in the guidance item information display area 20Bac of the display screen 20Ba.

[0058] The instruction screen 20Bb in Figure 25 displays the contents of the specified record in the instruction table 6c6, specifically the instruction ID (a number starting with IRN-), checklist type, audit item ID (a number starting with IP-), audit item (a number starting with IPM), target section, audit item (audit content), and memo (item entered during the audit implementation phase) (for each instruction item, the audit item and memo entered during the audit are displayed; step S15 in Figure 3). The auditor refers to the memo field on this instruction screen 20Bb and, while confirming the contents of the audited area with the business office representative, enters the findings, instruction content, instruction category, etc. in the designated input area 20Bba. In this case, for inputting instruction content, a selection screen 20Bb1 displaying several instruction item options with different instruction content is displayed by a predetermined operation, for example, as a pop-up. The auditor can then input the instruction content by tapping or clicking to select from the several instruction items displayed on this selection screen 20Bb1 (for each instruction item, instruction content options are displayed; step S15 in Figure 3). These instruction item options are displayed by the control unit 6d of the server 6 or the control unit 2e of the terminal based on information stored in the instruction item master 6c4, allowing the auditor to select one instruction item from among multiple instruction items by operating the audit terminal 2. The instruction item options are sorted against the instruction item master 6c4 based on keys such as service type, checklist type, and priority of major / medium classification, and displayed in order from the highest priority. In this case, the control unit 6d may also determine the display order of instruction items (instruction items) by considering the number of times they have been selected in the past based on past selection history information when selecting an instruction item. In this way, by allowing auditors to select guidance items from a list of candidates in response to their findings, audits can be conducted efficiently and easily without relying on auditors with detailed knowledge. As a variation of the display format of the selection screen 20Bb1, for example, as shown in Figure 26, when the cursor is moved to the guidance item field 20Bbaa in the input area 20Bba, the selection screen 20Bb1 may be displayed as a pull-down menu below the guidance item field 20Bbaa.

[0059] As described above, the auditor enters the guidance for each record generated in the guidance table 6c7 (step S16 in Figure 3). Once the review of the findings / guidance is complete, saving the content using the save button (not shown) updates the target record in the guidance table 6c7 (step S17 in Figure 3). After repeating the processing and operations S14-S16 for all records generated in the guidance table 6c7 during this series of audits, the auditor displays the "Audit Status" screen 20Ba, as described above in relation to Figure 17. When the auditor taps or clicks the "Mark Phase as Complete" button 41 on this screen, the phase is completed, and the "Findings / Guidance Review" display on the phase display bar 43 switches to a checked "✓" display.

[0060] 4-5 "Audit Results Notification" Phase Once the "Review of Findings / Guidance Items" phase is completed, the audit procedure enters the "Audit Result Notification" phase, as shown in the phase display bar 43 in Figure 27. That is, the auditor creates an email notification of the audit results (step S18 in Figure 3). Specifically, on the audit status display screen 20Ba in Figure 27, tapping or clicking the "Email" button 44 displays the selected email template as a pop-up screen 20Bac'. This reflects the business name, date, etc., entered in the audit status table 6c5. Email templates can be prepared in advance according to the content of the notification (for example, multiple templates can be prepared and made selectable). Audit results in a specific file format can also be attached to the email, as shown by reference numeral 45 in screen 20Bac'. After sending the email, tapping or clicking the "Mark Phase as Completed" button 41 on the display screen 20Ba completes this phase, and the "Audit Result Notification" display on the phase display bar 43 changes to a checkmark "✓". The email sent in this manner is received on terminal 4 at the business office (step S19 in Figure 3). The information regarding the audit result notification is also reflected in audit status table 6c5.

[0061] 4-6 "Business Improvement Report" Phase Once the "Audit Result Notification" phase is completed, the audit procedure enters the "Business Improvement Report" phase, as shown in the phase display bar in Figure 28. That is, the business responds to the points raised by the auditor and uploads a report on business improvements (step S20 in Figure 3). Specifically, as shown in Figure 28, the business attaches the business improvement report to the "Memo & Attachment" 20Ba'e on the audit status display screen 20Ba' on the business side. At this time, the business enters the "Submission Status of Business Improvement Report" in the <Post-Audit> Document Submission Status Display Area 20Ba'f on the display screen 20Ba'. After entering the information, tapping or clicking the "Mark Phase as Complete" button 41 on the display screen 20Ba' completes this phase, and the "Business Improvement Report" display on the phase display bar 43 changes to a checkmark "✓". As a result, the information regarding the business improvement report is uploaded to the audit status table 6c5 on the cloud server 6. More specifically, the attached file is stored in the attachment storage subtable in the audit status table 6c5, and the corresponding record in the audit status table 6c5 is updated (step S21 in Figure 3). In addition, the submission of such a business improvement report changes the document submission status 90 in the <Post-Audit> section of the display screen 20Ba' to "Submitted". The input information regarding the business improvement report here is also reflected in the audit status table 6c5.

[0062] The business improvement report submitted by the business establishment can be reviewed by the auditor by downloading it (step S22 in Figure 3). Specifically, the business improvement report is displayed in the "Memo & Attached Files" 20Bae section of the audit status display screen 20Ba, which can be obtained by tapping or clicking the audit number ID (in this embodiment, a number starting with CA-) corresponding to the specific corporation / business establishment name being audited (in this case, "Special Nursing Home for the Elderly A") on the display screen 20BC, which can be obtained by tapping or clicking the audit number ID (in this embodiment, a number starting with CA-) on the initial screen 20B, obtained by clicking the "Audit Status" tab 25 mentioned above in relation to Figure 6, as shown in Figure 29. The auditor can then tap or click the "Memo & Attached Files" 20Bae section of the audit status display screen 20Ba to open the file and review its contents. After review, the auditor enters the review status and results of the business improvement report in the business improvement report information display area 20Bag on the display screen 20Ba. After confirmation and input, tapping or clicking the "Mark Phase as Complete" button 41 on the display screen 20Ba completes this phase, and the "Business Improvement Report" display on the phase display bar 43 changes to a checkmark (✓). The information entered here regarding the business improvement report is also reflected in the audit status table 6c5.

[0063] 4-6 "Audit Completion" Phase Once the "Business Improvement Report" phase is completed in this way, the audit procedure enters the "Audit Complete" phase, as shown in the phase display bar in Figure 30 (step S23 in Figure 3). This audit completion status can also be confirmed by the business office (step S24 in Figure 3). Specifically, the business office can confirm the audit completion by the "Audit Complete" display on the phase display bar 43 of the aforementioned audit status display screen 20Ba' on the business office side, as shown in Figure 31. At this time, it can also be confirmed that the <Post-Audit> Document Submission Status 90 has changed from "Submitted" to "Completed".

[0064] 5. Effects of this embodiment As described above, the audit support system 1 of this embodiment assigns major categories (first category), medium categories (second category), and minor categories (third category) to audit items and stores them in a database. Furthermore, it includes a "sorting" item so that the audit items can be displayed in an order that is easy to audit on-site. In this case, as mentioned above, the audit terminal 2 has two types of first and second display modes (display sorted by major and medium categories, and display in sorting order).

[0065] Furthermore, as mentioned above, in the audit support system 1 of this embodiment, the audit item master 6c3 has import and export functions and can be edited in Excel®. For example, by exporting last year's audit checklist, making edits, creating this year's version, and then importing it, the creation and editing efficiency can be improved. The sorting order can also be simulated using the sorting function.

[0066] Furthermore, as mentioned above, in the audit support system 1 of this embodiment, when inputting guidance items, the guidance item master 6c4 is searched in the order of major category, subcategory, etc., and displayed in order of the highest hit rate, for example, in order of the number of times selected (Salesforce function). In this case, it is preferable that the guidance item master 6c4 be standardized across each department of the auditing party, such as a local government.

[0067] Furthermore, as mentioned above, in the audit support system 1 of this embodiment, only one record is created for each audit item that has been flagged. In this case, generating one record has the advantage of making subsequent actions, processing, and display easy and understandable. In addition, "memos" are copied when one record is created. Memos from the time of the audit are also displayed when inputting guidance items.

[0068] Furthermore, as described above, in the audit support system 1 of this embodiment, the control unit 6d controls the screen display on the audit terminal 2 and the business office terminal 4 according to the phase of a series of audit procedures. When "unsuitable" is entered for an audit item from the audit terminal 2, a record for the audit item is created in the guidance item table 6c7. When "compliant" is entered for an audit item from the audit terminal 2, a record for the audit item is not created in the guidance item table 6c7. In addition, the control unit 6d displays multiple guidance content options on the audit terminal 2 based on records retrieved from the guidance item master 6c4 using the audit target type and audit item type as keys, and stores the guidance content option selected by the operation of the audit terminal 2 as guidance content in the guidance item table 6c7.

[0069] Although embodiments of the present invention have been described above with reference to the drawings, the present invention is not limited to the embodiments described above and can include various modifications. For example, the embodiments described above have been described in detail for the purpose of explaining the present invention in an easy-to-understand manner and are not necessarily limited to those having all the configurations described. Furthermore, it is possible to replace a part of the configuration of one embodiment with the configuration of another embodiment, and it is also possible to add the configuration of another embodiment to the configuration of one embodiment. In addition, it is possible to add, delete, or replace parts of the configuration of each embodiment with other configurations. [Explanation of symbols]

[0070] 1. Audit support system 2 Audit terminal 4. Terminals on the business side 6 servers 6d Control Unit 6c Database 6c3 Audit Matters Master 6c4 Instructional Points Master

Claims

1. In an audit support system designed to assist auditors in providing guidance and conducting audits of business establishments, The business terminal that can be operated by the business establishment being audited, Audit terminals that can be operated by the auditing side, The audit terminal and the business office terminal are connected to a server accessible via wireless communication. Equipped with, The aforementioned server, An audit item master containing multiple records, including an audit item type indicating the type of audit subject, a checklist type indicating the type of audit item for the audit subject, and audit items with multiple classifications ranging from higher-level concepts to lower-level concepts, An audit item table in which multiple audit items are defined based on records retrieved using the audit target type and checklist type as keys from the audit item master, A database that includes, A control unit that processes the information stored in the database and controls access to the information from the audit terminal and the business office terminal. Includes, The audit terminal has a first display mode in which it accesses the server and displays the audit items from the audit item table in the order of the multiple classifications. An audit support system characterized by the following features.

2. Multiple audit items defined in the aforementioned audit item table are assigned a sorting order indicating the display order and stored in the database. The audit terminal has a second display mode in which it accesses the server and displays the audit items in the order specified above. The audit support system according to feature 1.

3. The audit support system according to claim 2, characterized in that the audit terminal has either the first display mode or the second display mode, and the first display mode and the second display mode can be switched by user operation.

4. The audit support system according to claim 2, characterized in that the sorting order can be changed by user operation in the second display mode of the audit terminal.

5. The audit support system according to claim 1, characterized in that it has a function to import information to be registered in the audit item master from the audit terminal and a function to export the registered information in the audit item master, and enables editing using spreadsheet software on the audit terminal.

6. The audit support system according to claim 1, characterized in that the aforementioned multiple classifications include a major classification which is a higher-level concept of the audit items, a medium classification which is an intermediate-level concept of the audit items, and a minor classification which is a lower-level concept of the audit items.

7. The aforementioned database includes an audit status table that stores the progress status of a series of audit procedures consisting of multiple phases and the information required in each phase. The audit support system according to claim 1, characterized in that the control unit controls the screen display on the audit terminal and the business office terminal according to the phase of a series of audit procedures.

8. The database includes a guidance table consisting of records that define the content of guidance for the audit items, When the audit terminal inputs "unacceptable" for the audit item, the control unit creates a record for that audit item in the guidance item table. If the audit terminal inputs "compliant" for the audit item, the control unit does not create a record for that audit item in the guidance table. The audit support system according to feature 1.

9. The database includes a master record containing multiple records, each containing an audit target type indicating the type of audit target, a checklist type indicating the audit item type for the audit target, and a selection of instruction content options. The control unit displays a plurality of instruction content options on the audit terminal based on records retrieved from the instruction item master using the audit target type and the audit item type as keys, and stores the instruction content option selected by the operation of the audit terminal as the instruction content in the instruction item table. The audit support system according to feature 8.

10. In an audit support method that assists auditors in conducting guidance and audits of a business establishment by processing data on a computer according to a predetermined algorithm on a server accessible wirelessly from a business establishment terminal that can be operated by the business establishment and an audit-side terminal that can be operated by the auditing side, the following steps are taken: A step of storing information necessary for a series of audit procedures in the database of the server, wherein the database includes an audit item master containing multiple records including audit item types indicating the type of audit item, checklist types indicating the type of audit item for the audit item, and audit item items to which multiple classifications from higher-level concepts to lower-level concepts are assigned; and an audit item table in which multiple audit items are defined based on records retrieved from the audit item master using the audit item type and the checklist type as keys. The control unit of the server processes the information stored in the database and controls access to the information from the audit terminal and the business office terminal. Includes, The audit terminal has a first display mode in which it accesses the server and displays the audit items from the audit item table in the order of the multiple classifications. An audit support method characterized by the following features.

11. Multiple audit items defined in the aforementioned audit item table are assigned a sorting order indicating the display order and stored in the database. The audit terminal has a second display mode in which it accesses the server and displays the audit items in the order specified above. The audit support method according to feature 10.

12. The audit support method according to claim 11, characterized in that the audit terminal has the first display mode or the second display mode, and the first display mode and the second display mode can be switched by user operation.

13. The audit support method according to claim 11, characterized in that the sorting order can be changed by user operation in the second display mode of the audit terminal.

14. The audit support method according to claim 10, characterized in that it can import information to be registered in the audit item master from the audit terminal, export the registered information in the audit item master, and enable editing using spreadsheet software on the audit terminal.

15. The audit support method according to claim 10, characterized in that the aforementioned multiple classifications include a major classification which is a higher-level concept of the audit items, a medium classification which is an intermediate-level concept of the audit items, and a minor classification which is a lower-level concept of the audit items.

16. The aforementioned database includes an audit status table that stores the progress status of a series of audit procedures consisting of multiple phases and the information required in each phase. The audit support method according to claim 10, characterized in that the control unit controls the screen display on the audit terminal and the business office terminal according to the phase of a series of audit procedures.

17. The database includes a guidance table consisting of records that define the content of guidance for the audit items, When the audit terminal inputs "unacceptable" for the audit item, the control unit creates a record for that audit item in the guidance item table. If the audit terminal inputs "compliant" for the audit item, the control unit will not create a record for that audit item in the guidance table. The audit support method according to feature 10.

18. The database includes a master record containing multiple records, each containing an audit target type indicating the type of audit target, a checklist type indicating the audit item type for the audit target, and a selection of instruction content options. The control unit displays multiple instruction content options on the audit terminal based on records retrieved from the instruction item master using the audit target type and the audit item type as keys, and stores the instruction content option selected by the operation of the audit terminal as the instruction content in the instruction item table. The audit support method according to feature 17.

19. A computer program that, by processing according to a predetermined algorithm, enables support for auditors to conduct guidance and audits of a business establishment on a server accessible via wireless communication between a business establishment terminal operable by the business establishment and an audit terminal operable by the auditing side, A step of storing information necessary for a series of audit procedures in the database of the server, wherein the database includes an audit item master containing multiple records including audit item types indicating the type of audit item, checklist types indicating the type of audit item for the audit item, and audit item items to which multiple classifications from higher-level concepts to lower-level concepts are assigned; and an audit item table in which multiple audit items are defined based on records retrieved from the audit item master using the audit item type and the checklist type as keys. The control unit of the server processes the information stored in the database and controls access to the information from the audit terminal and the business office terminal. Have the computer run it, The audit terminal has a first display mode in which it accesses the server and displays the audit items from the audit item table in the order of the multiple classifications. A computer program characterized by the following features.

20. Multiple audit items defined in the aforementioned audit item table are assigned a sorting order indicating the display order and stored in the database. The audit terminal has a second display mode in which it accesses the server and displays the audit items in the order specified above. The computer program according to feature 19.

21. The computer program according to claim 20, characterized in that the audit terminal has either the first display mode or the second display mode, and the first display mode and the second display mode can be switched by user operation.

22. The computer program according to claim 20, characterized in that the sorting order can be changed by user operation in the second display mode of the audit terminal.

23. The computer program according to claim 19, characterized in that it can import information to be registered in the audit item master from the audit terminal, export the registered information in the audit item master, and enable editing using spreadsheet software on the audit terminal.

24. The computer program according to claim 19, characterized in that the aforementioned multiple classifications include a major classification which is a higher-level concept of the audit items, a medium classification which is an intermediate-level concept of the audit items, and a minor classification which is a lower-level concept of the audit items.

25. The aforementioned database includes an audit status table that stores the progress status of a series of audit procedures consisting of multiple phases and the information required in each phase. The computer program according to claim 19, characterized in that the control unit controls the screen display on the audit terminal and the business office terminal according to the phases in a series of audit procedures.

26. The database includes a guidance table consisting of records that define the content of guidance for the audit items, When the audit terminal inputs "unacceptable" for the audit item, the control unit creates a record for that audit item in the guidance item table. If the audit terminal inputs "compliant" for the audit item, the control unit will not create a record for that audit item in the guidance table. The computer program according to feature 19.

27. The database includes a master record containing multiple records, each containing an audit target type indicating the type of audit target, a checklist type indicating the audit item type for the audit target, and a selection of instruction content options. The control unit displays multiple instruction content options on the audit terminal based on records retrieved from the instruction item master using the audit target type and the audit item type as keys, and stores the instruction content option selected by the operation of the audit terminal as the instruction content in the instruction item table. The computer program according to feature 26.

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