Expense management device, information processing method, and program

Abstract

To make it possible to inform an applicant about a result of an inspection of an expense application, in contrast to the prior art.SOLUTION: An expense management device 5 is provided with: an expense receiving unit 121 that receives expense information specifying contents of an expense application; an inspection-result acquisition unit 531 that acquires an inspection result concerning the result of an inspection concerning fraud in the expense information received by the expense receiving unit 121; a first determination unit 532 that determines whether or not the inspection result acquired by the inspection-result acquisition unit 531 satisfies a predetermined first condition; and a notification processing unit 533 that executes notification processing for notifying an applicant relevant to the expense information about the inspection result when it is determined by the determination unit that the first condition is satisfied. The expense management device makes it possible to inform the applicant about the result of the inspection of the expense application.SELECTED DRAWING: Figure 13

Description

Technical Field

[0001] The present invention relates to an expense management device and the like for supporting proper application of expenses.

Background Art

[0002] Conventionally, there has been an accounting system that can check the objectivity and consistency of transaction data between companies, between companies and individuals, etc. or socially (see Patent Document 1).

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] However, in the prior art, the inspection results of expense applications could not be communicated to applicants and the like.

Means for Solving the Problems

[0005] The expense management device of the first invention includes an expense reception unit that receives expense information specifying the content of an expense application, an inspection result acquisition unit that acquires an inspection result regarding the result of an inspection related to fraud in the expense information received by the expense reception unit, a first determination unit that determines whether the inspection result acquired by the inspection result acquisition unit satisfies a predetermined first condition, and a communication processing unit that performs communication processing for contacting the applicant of the expense information with the inspection result when the determination unit determines that the first condition is satisfied.

[0006] With such a configuration, the inspection results of expense applications can be communicated to the applicant.

[0007] Further, the expense management device of the second invention, with respect to the first invention, is an expense management device in which the communication processing unit performs a storage process of storing the inspection result in association with the applicant identifier corresponding to the expense information received by the expense reception unit.

[0008] With such a configuration, by storing the inspection result of the expense application in a server or the like, the inspection result can be conveyed to the applicant.

[0009] Also, the expense management device of the third invention, with respect to the second invention, is an expense management device in which the communication processing unit acquires a URI for accessing the inspection result stored by the storage process, acquires the applicant identifier corresponding to the expense information received by the expense reception unit, acquires the email address paired with the applicant identifier from the personal information storage unit having one or more pieces of personal information including the applicant identifier and the email address, and performs a first transmission process of transmitting the URI using the email address.

[0010] With such a configuration, by notifying the applicant of the URI storing the inspection result of the expense application, the inspection result can be conveyed to the applicant.

[0011] Also, the expense management device of the fourth invention, with respect to the second or third invention, further includes an email address storage unit for storing the email address of the accounting staff, and is an expense management device in which the communication processing unit acquires a URI for accessing the inspection result stored by the storage process and performs a second transmission process of transmitting the URI using the email address of the accounting staff.

[0012] With such a configuration, the inspection result of the expense application can also be conveyed to the accounting staff.

[0013] Further, in the expense management device of the fifth invention, with respect to the first invention, the communication processing unit acquires the applicant identifier corresponding to the expense information received by the expense reception unit, and acquires the email address paired with the applicant identifier from the personal information storage unit having one or more pieces of personal information including the applicant identifier and the email address, and performs a third transmission process of transmitting the inspection result using the email address. This is the expense management device.

[0014] With such a configuration, the inspection result of the expense application can be notified to the applicant by email.

[0015] Further, the expense management device of the sixth invention, with respect to the fifth invention, further includes an email address storage unit in which the email address of the accounting person in charge is stored, and the communication processing unit performs a fourth transmission process of transmitting the inspection result using the email address of the accounting person in charge. This is the expense management device.

[0016] With such a configuration, the inspection result of the expense application can be notified to the accounting person in charge by email.

[0017] Further, the expense management device of the seventh invention, with respect to any one of the first to fifth inventions, further includes a response reception unit that receives response information regarding a response to the inspection result from the applicant terminal in association with the applicant identifier, and a response accumulation unit that accumulates the response information received by the response reception unit in association with the inspection result. This is the expense management device.

[0018] With such a configuration, responses to expense applications can be received and managed.

[0019] Further, the expense management device of the eighth invention, with respect to the seventh invention, further includes a second determination unit that determines whether or not the response information satisfies a predetermined second condition, and a post-processing unit that performs post-processing after a response to the inspection result is made when the second determination unit determines that the second condition is satisfied. This is the expense management device.

[0020] With such a configuration, appropriate processing corresponding to the received response can be performed.

[0021] Further, the expense management device of the ninth invention further includes, for the seventh or eighth invention, a response deadline storage unit that stores the response deadline, a third determination unit that determines whether the response reception unit has received the response information by the response deadline, and a non-response processing unit that performs a predetermined non-response process for non-response when the third determination unit determines that the response has not been received by the response deadline.

[0022] With such a configuration, appropriate processing can be performed when a response is not made within the deadline.

[0023] Further, the expense management device of the tenth invention, for any one of the first to ninth inventions, the inspection result acquisition unit uses external information other than the expense information or expense information other than the expense information received by the expense reception unit to perform an inspection on the fraud of the expense information received by the expense reception unit and acquire the inspection result.

[0024] With such a configuration, by using external information or expense information other than the applied expense information, an inspection can be appropriately performed on inappropriate expense applications.

[0025] The expense inspection device of the present invention includes an expense reception unit that receives expense information specifying the content of the expense application, an inspection unit that uses external information other than the expense information or expense information other than the expense information received by the expense reception unit to perform an inspection on the fraud of the expense information received by the expense reception unit and acquire the inspection result, and a result output unit that outputs the inspection result acquired by the inspection unit.

[0026] With such a configuration, by using external information or expense information other than the applied expense information, an inspection can be appropriately performed on inappropriate expense applications.

[0027] Further, in the expense inspection apparatus of the present invention, with respect to the above invention, the expense reception unit receives expense information in association with an applicant identifier that identifies the applicant of the expense, the external information is information corresponding to each of two or more applicants, has an applicant set including two or more pieces of applicant information associated with the applicant identifier, the inspection unit acquires applicant information corresponding to the applicant identifier associated with the expense information received by the expense reception unit from the applicant set, and uses the applicant information to perform an inspection regarding fraud in the expense information received by the expense reception unit and obtain an inspection result.

[0028] With such a configuration, by using applicant information, an inspection can be appropriately performed on inappropriate expense applications.

[0029] Further, in the expense inspection apparatus of the present invention, with respect to the above invention, the expense information has usage date information that specifies the date on which the expense was used, the applicant information has one or more attendance information including work date information that specifies the date on which the applicant identified by the applicant identifier worked, the inspection unit is attendance information corresponding to the applicant identifier associated with the expense information, and uses the attendance information including the same work date information as the usage date information to perform an inspection regarding fraud in the expense information received by the expense reception unit and obtain an inspection result.

[0030] With such a configuration, by using the applicant's attendance information, an inspection can be appropriately performed on inappropriate expense applications.

[0031] Further, in the expense inspection apparatus of the present invention, with respect to the above invention, the expense information has usage date information that specifies the date on which the expense was used, the applicant information has one or more entry / exit information that specifies the date and time when the applicant identified by the applicant identifier entered and left their workplace, the inspection unit is entry / exit information corresponding to the applicant identifier associated with the expense information, and uses the entry / exit information corresponding to the date specified by the usage date information included in the expense information to perform an inspection regarding fraud in the expense information received by the expense reception unit and obtain an inspection result.

[0032] With such a configuration, by using the applicant's entry and exit information, inappropriate expense applications can be properly inspected.

[0033] Also, for the expense inspection device of the present invention, with respect to the above invention, the expense information has usage date information for specifying the date on which the expense was used, the applicant information has business activity information including business day information for specifying the business days of the applicant and one or more location identifiers for specifying the locations visited, the inspection unit is business activity information corresponding to the applicant identifier associated with the expense information received by the expense reception unit, and uses one or more location identifiers of the business activity information having the same business day information as the usage date information included in the expense information to perform an inspection regarding fraud in the expense information received by the expense reception unit and obtain an inspection result. It is an expense inspection device.

[0034] With such a configuration, by using the applicant's business activity information, inappropriate expense applications can be properly inspected.

[0035] Also, for the expense inspection device of the present invention, with respect to the above invention, the expense information has usage date information for specifying the date on which the expense was used, the applicant information is information indicating the details of the credit card used by the applicant, and has card detail information including usage date information which is the date on which the credit card was used, the inspection unit is card detail information corresponding to the applicant identifier associated with the expense information received by the expense reception unit, and uses card detail information having the same usage date information as the usage date information included in the expense information to perform an inspection regarding fraud in the expense information received by the expense reception unit and obtain an inspection result. It is an expense inspection device.

[0036] With such a configuration, by using the applicant's credit card detail information, inappropriate expense applications can be properly inspected.

[0037] Further, for the expense inspection device of the present invention, the expense information has usage date information that specifies the date on which the expense was used, the applicant information is one or more business vehicle position information that specifies the position of the business vehicle used by the applicant, and has one or more business vehicle position information associated with the usage date information that specifies the date on which the business vehicle was used. The inspection unit is one or more business vehicle position information corresponding to the applicant identifier associated with the expense information received by the expense reception unit, and acquires one or more business vehicle position information associated with the same usage date information as the usage date information included in the expense information. Using the business vehicle position information, an inspection regarding fraud in the expense information is performed, and an expense inspection device that obtains an inspection result is provided.

[0038] With such a configuration, by using the business vehicle position information of the applicant, an inspection can be appropriately performed on inappropriate expense applications.

[0039] Further, for the expense inspection device of the present invention, the expense information is associated with an expense type identifier that indicates the type of expense, the applicant information has ownership card information regarding the card owned by the applicant, and further includes a card usage expense storage unit that stores one or more expense type identifiers for which payment by card is planned. The inspection unit inspects whether the expense type identifier associated with the expense information received by the expense reception unit is stored in the card usage expense storage unit as an expense type identifier corresponding to the ownership card information associated with the applicant identifier associated with the expense information received by the expense reception unit, and an expense inspection device that obtains an inspection result is provided.

[0040] With such a configuration, by using the information of the card owned by the applicant, an inspection can be appropriately performed on inappropriate expense applications.

[0041] Further, for the expense inspection device of the present invention, the external information includes company regulation information regarding the regulations of the company to which the applicant belongs. The inspection unit uses the company regulation information to inspect whether the expense information received by the expense reception unit conforms to the company regulations, and an expense inspection device that obtains an inspection result is provided.

[0042] With such a configuration, by using company regulation information, inspections can be appropriately carried out for inappropriate expense claims.

[0043] In addition, for the expense inspection device of the present invention, with respect to the above invention, the expense information includes transportation expense information having usage date information specifying the date on which the expense occurred and one or more section information having a departure identifier, an arrival identifier, and fare information, the external information includes means of transportation information including calculation information for calculating transportation expenses, and the inspection unit uses the expense information received by the expense reception unit and the means of transportation information to conduct an inspection regarding fraud in transportation expenses and obtain an inspection result.

[0044] With such a configuration, by using means of transportation information, inspections can be appropriately carried out for inappropriate expense claims.

[0045] In addition, for the expense inspection device of the present invention, with respect to the above invention, the external information includes a store set which is one or more store information having a store identifier for identifying a store, the expense information has a store identifier for identifying the store where the expense was incurred, and the inspection unit uses the store identifier included in the expense information received by the expense reception unit and the store information included in the store set to conduct an inspection regarding fraud in the expense information and obtain an inspection result.

[0046] With such a configuration, by using the store set, inspections can be appropriately carried out for inappropriate expense claims.

[0047] In addition, for the expense inspection device of the present invention, with respect to the above invention, the store information has amount information, the expense information has expenditure amount information for specifying the amount spent, and the inspection unit uses the amount information paired with the store identifier included in the expense information received by the expense reception unit and the expenditure amount information included in the expense information to conduct an inspection regarding fraud in the expense information and obtain an inspection result.

[0048] With such a configuration, detection of inappropriate expenditures at the store can be appropriately carried out.

[0049] Further, the expense inspection device of the present invention, with respect to the above invention, the expense information has a partner identifier that identifies the partner to whom the expense was used, the external information has one or more partner information regarding candidates for the partner of the expense usage, and the inspection unit uses the partner identifier included in the expense information received by the expense reception unit and the one or more partner information included in the external information to perform an inspection regarding fraud of the expense information and obtain an inspection result.

[0050] With such a configuration, it is possible to appropriately detect inappropriate expenditures for inappropriate partners.

[0051] Further, the expense inspection device of the present invention, with respect to the above invention, the expense information has an expense type identifier indicating travel expenses and usage date information, the external information has one or more attendance information including workday information, and one or more of the entrance / exit information that identifies the date and time of entry / exit, and the inspection unit acquires the attendance information or the entrance / exit information corresponding to the applicant identifier and the usage date information associated with the expense information received by the expense reception unit, and uses the attendance information or the entrance / exit information to perform an inspection regarding fraud of the travel expenses and obtain an inspection result.

[0052] With such a configuration, it is possible to appropriately detect inappropriate travel expenses.

[0053] Further, the expense inspection device of the present invention, with respect to the above invention, the expense information has usage date information that identifies the date on which the expense occurred, and transportation expense information having one or more interval information including a departure identifier, an arrival identifier, and fare information, the external information is means-of-transportation information including calculation information for calculating transportation expenses, or an applicant set having one or more applicant information, and the applicant information has regular interval information that identifies a regular interval of the applicant, or business activity information including business day information that identifies the business days of the applicant and one or more location identifiers that identify the locations visited, and the inspection unit acquires applicant information corresponding to the applicant identifier associated with the expense information regarding transportation expenses received by the expense reception unit, and uses the applicant information, or the applicant information and the means-of-transportation information to perform an inspection regarding fraud in the claim of transportation expenses and obtain an inspection result.

[0054] With such a configuration, inappropriate transportation expenses can be appropriately detected.

[0055] Further, in the expense inspection device of the present invention, with respect to the above invention, the inspection unit determines whether the expense information received by the expense reception unit and any one or more pieces of past expense information stored in the expense information storage unit associated with the same applicant identifier as the applicant identifier associated with the expense information approximate to satisfy a predetermined condition, and is an expense inspection device that obtains an inspection result.

[0056] With such a configuration, detection of double applications, reuse of receipts, etc. can be appropriately performed.

[0057] Further, in the expense inspection device of the present invention, with respect to the above invention, the expense information includes usage date information specifying the date of staying at the accommodation facility, the applicant information includes one or more sets of work attendance information specifying the date of work of the applicant and work time information specifying the time zone of work of the applicant, or work attendance information including one or more sets of entry / exit information specifying the date and time of entry / exit to / from the workplace, the external information includes company regulation information having overtime time information specifying the overtime time allowing accommodation, the inspection unit is work attendance information or entry / exit information corresponding to the applicant identifier associated with the expense information, obtains the work end time of the work time information or entry / exit information that pairs with the work attendance information that matches the usage date information included in the expense information, and uses the work time information or work end time and the overtime time information to determine whether accommodation at the accommodation facility is permitted, and is an expense inspection device that obtains an inspection result.

[0058] With such a configuration, detection of improper application for accommodation expenses can be appropriately performed.

[0059] In addition, for the expense inspection device of the present invention, expense information is associated with an applicant identifier, includes usage date information specifying the date on which the expense was used, and has a store identifier for identifying the store where the expense was incurred. The inspection unit inspects two or more pieces of expense information associated with one applicant identifier, determines whether the number of pieces of expense information having the same usage date information is as large as to satisfy a predetermined condition, and acquires an inspection result.

[0060] With such a configuration, it is possible to appropriately detect an application for expenses of an illegal second gathering.

[0061] Further, the expense inspection device of the present invention further includes a statistical processing unit that performs statistical processing based on two or more pieces of expense information stored in an expense information storage unit in which two or more pieces of expense information associated with an applicant identifier are stored, and acquires a statistical processing result. The inspection unit inspects whether the statistical processing result satisfies a predetermined condition, and acquires an inspection result.

[0062] With such a configuration, by using the statistical processing result based on two or more pieces of expense information, it is possible to appropriately perform an inspection regarding an inappropriate expense application.

[0063] In addition, for the expense inspection device of the present invention, expense information has a store identifier for identifying the store where the expense was incurred. The statistical processing unit uses the store identifiers included in two or more pieces of expense information stored in the expense information storage unit and being two or more pieces of expense information associated with one applicant identifier, to acquire store frequency information regarding the usage frequency of the store identified by the store identifier. The inspection unit inspects whether the store frequency information acquired by the statistical processing unit satisfies a predetermined condition, and acquires an inspection result.

[0064] With such a configuration, it is possible to detect that the usage frequency of a specific store is high.

[0065] In addition, for the expense inspection device of the present invention, the expense information has a counterparty identifier for identifying a counterparty to whom the expense has been paid. The statistical processing unit uses the counterparty identifiers included in two or more pieces of expense information stored in the expense information storage unit, which are two or more pieces of expense information corresponding to one applicant identifier, to obtain hospitality frequency information regarding the frequency of expenses paid to the counterparty identified by the counterparty identifier. The inspection unit inspects whether the hospitality frequency information obtained by the statistical processing unit satisfies a predetermined condition and obtains an inspection result. This is the expense inspection device.

[0066] With such a configuration, it is possible to detect that the frequency of expenses corresponding to a specific counterparty is high.

[0067] In addition, for the expense inspection device of the present invention, the statistical processing unit further has an irregularity count, which is the number of times of obtaining an inspection result corresponding to being irregular, for the expense information corresponding to one applicant identifier, and associates the irregularity count with one applicant identifier. The inspection unit inspects whether the irregularity count obtained by the statistical processing unit satisfies a predetermined condition and obtains an inspection result. This is the expense inspection device.

[0068] With such a configuration, it is possible to detect that a specific person has a lot of irregularities.

[0069] In addition, for the expense inspection device of the present invention, the company regulation information has approver information for specifying that a person can be an approver of expenses, the expense information has an approver identifier for identifying an approver of the expense, and the inspection unit inspects whether the approver identified by the approver identifier is the approver specified by the approver information and obtains an inspection result. This is the expense inspection device.

[0070] With such a configuration, it is possible to detect that the approver for the expense application does not meet the requirements.

[0071] In addition, for the expense inspection device of the present invention, applicant information includes one or more attendance information including work date information specifying the date on which the applicant identified by the applicant identifier worked, one or more entry / exit information specifying the date and time when the applicant identified by the applicant identifier entered and left the workplace, one or more business activity information having business day information specifying the date of the applicant's business activities and one or more location identifiers specifying the visited locations, and one or more business vehicle location information specifying the location of the business vehicle used by the applicant, and is associated with one or more business vehicle location information corresponding to the usage date information specifying the date when the business vehicle was used. The inspection unit uses the applicant information corresponding to one applicant identifier to determine whether the expense information corresponding to the applicant information exists in the expense information storage unit storing one or more expense information associated with one applicant identifier, and performs an inspection for omission of applications to determine whether an application for the expense corresponding to the applicant information has been made, and acquires an inspection result. It is an expense inspection device.

[0072] With such a configuration, omission of expense applications can be detected.

[0073] In addition, for the expense inspection device of the present invention, for the above invention, the expense information has a receipt image, the inspection unit includes an image inspection means for inspecting the receipt image and acquiring an image inspection result, and the result output unit outputs the image inspection result. It is an expense inspection device.

[0074] With such a configuration, an appropriate inspection of the receipt image can be performed.

[0075] In addition, for the expense inspection device of the present invention, for the above invention, the image inspection means acquires one or more character strings from the receipt image, determines whether each of the one or more character strings satisfies a predetermined condition, and acquires an image inspection result. It is an expense inspection device.

[0076] With such a configuration, an appropriate inspection of the items described in the receipt image can be performed.

[0077] Further, the expense inspection device of the present invention, with respect to the above invention, the receipt image has a time stamp, the image inspection means acquires the time stamp of the receipt image, acquires the receipt issue date corresponding to the receipt image, and determines whether the date specified by the time stamp has passed a predetermined period or more with respect to the receipt issue date, and is an expense inspection device that acquires an image inspection result.

[0078] With such a configuration, it is possible to inspect for deficiencies in the time stamp of the receipt image.

[0079] Further, the expense inspection device of the present invention, with respect to the above invention, the image inspection means uses character recognition technology to acquire a character recognition score together with one or more character strings from the receipt image received by the expense reception unit, and when the score is as low as to satisfy a predetermined condition, a first blurriness process of determining that the receipt image is blurry, or a learner that uses a machine learning algorithm to obtain a determination result as to whether one or more blurry receipt images and one or more clear receipt images are blurry or clear with the receipt image as an input, and the receipt image received by the expense reception unit, and is an expense inspection device that acquires an image inspection result by performing any one of the second blurriness processes of obtaining a determination result by a machine learning algorithm.

[0080] With such a configuration, it is possible to inspect for blurry receipt images.

[0081] Further, the expense inspection device of the present invention, with respect to the above invention, the external information includes company regulation information regarding the regulations of the company to which the applicant belongs, the company regulation information has settlement means information specifying unacceptable settlement means, the image inspection means acquires the settlement means information which is a character string from the receipt image, and inspects whether the settlement means information is the settlement means information that the company regulation information has, and is an expense inspection device that acquires an image inspection result.

[0082] With such a configuration, it is possible to inspect for inappropriate settlement means.

[0083] Further, in the expense inspection device of the present invention, with respect to the above invention, the image inspection means uses a machine learning algorithm to obtain a judgment result as to whether the amount is forged or not, with one or more receipt images in which the amount is forged by handwriting and one or more receipt images in which the amount is not forged as the input of the receipt image, and the receipt image received by the expense reception unit, and performs prediction processing by a machine learning algorithm to obtain an image inspection result indicating whether the amount described in the receipt image is forged by handwriting. It is an expense inspection device.

[0084] With such a configuration, it is possible to inspect forging of the amount by handwriting.

[0085] Further, in the expense inspection device of the present invention, with respect to the above invention, external information or expense information is associated with an organization identifier for identifying an organization. The expense reception unit receives the expense information associated with the organization identifier from the expense management device, and the inspection unit is external information associated with the organization identifier or expense information other than the expense information received by the expense reception unit. Using the expense information associated with the organization identifier, an inspection regarding fraud in the expense information received by the expense reception unit is performed, and an inspection result is obtained. The result output unit is an expense inspection device that transmits the inspection result obtained by the inspection unit to the expense management device. Here, it is preferable that the expense reception unit receives the expense information associated with the organization identifier from two or more expense management devices.

[0086] With such a configuration, it is possible to provide an expense application inspection function to the expense management device.

Effect of the Invention

[0087] According to the expense inspection device of the present invention, inappropriate expense applications can be appropriately inspected.

Brief Description of the Drawings

[0088]

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Embodiments for Carrying Out the Invention

[0089] Hereinafter, embodiments of an expense inspection device and the like will be described with reference to the drawings. In the embodiments, components denoted by the same reference numerals perform the same operations, so repeated description may be omitted.

[0090] (Embodiment 1) In this embodiment, an information system including an expense inspection device that receives expense information, performs an inspection related to fraud using external information or previously applied expense information, and outputs an inspection result will be described. Note that the external information is information other than expense information, and includes, for example, an applicant set, company regulation information, a restaurant set, a hostess club set, a business partner set, card usage expense information, and transportation means information, which will be described later. Also, the targets of fraud inspection include, for example, travel expenses, transportation expenses, duplicate applications, inspection of reuse of receipts, accommodation expenses, and expenses for after-parties.

[0091] Also, in this embodiment, an information system including an expense inspection device that performs an inspection related to fraud using statistical processing results using information corresponding to two or more expense information and outputs an inspection result will be described. The statistical processing results are, for example, the usage frequency of a specific store, the frequency of providing benefits to a specific business partner, and the number of frauds committed by a specific person.

[0092] Also, in this embodiment, an information system including an expense inspection device that inspects whether an approver of an expense application meets the requirements will be described.

[0093] Also, in this embodiment, an information system including an expense inspection device that inspects a receipt image will be described. Note that the inspection of the receipt image includes, for example, inspection of deficiencies in the items described in the receipt image, inspection of deficiencies in the timestamp of the receipt image, inspection that the receipt image is unclear, inspection of inappropriate payment means described in the receipt image, and inspection of forgery of the handwritten amount in the receipt image.

[0094] Furthermore, in this embodiment, an information system including an expense inspection device that detects omission of application of expenses to be applied using external information will be described.

[0095] FIG. 1 is a conceptual diagram of the information system A in the present embodiment. The information system A includes an expense inspection device 1, and one or more applicant terminals 2, and one or more external servers 3.

[0096] The expense inspection device 1 is a device that inspects the applied expense information. The expense inspection device 1 is usually a so-called server, such as a cloud server, an ASP server, etc. Note that the type of the expense inspection device 1 does not matter.

[0097] The applicant terminal 2 is a terminal used by the applicant. The applicant is a user who applies for expenses. The applicant terminal 2 is, for example, a so-called personal computer, a tablet terminal, a smartphone, etc., and its type does not matter.

[0098] The external server 3 stores external information to be described later and provides the external information to the expense inspection device 1. Note that all or part of the external information to be described later may exist in the expense inspection device 1. Also, when all of the external information to be described later exists in the expense inspection device 1, the external server 3 is unnecessary. The external server 3 is usually a so-called server, such as a cloud server, an ASP server, etc. Note that the type of the external server 3 does not matter.

[0099] The expense inspection device 1, the applicant terminal 2, and the external server 3 can usually communicate with each other via a network such as the Internet or a dedicated line.

[0100] FIG. 2 is a block diagram of the information system A in the present embodiment. FIG. 3 is a block diagram of the expense inspection device 1 that constitutes the information system A.

[0101] The expense inspection device 1 includes a storage unit 11, a reception unit 12, a processing unit 13, and an output unit 14. The storage unit 11 includes, for example, an expense information storage unit 111, an applicant aggregation storage unit 112, a company regulation information storage unit 113, a restaurant aggregation storage unit 114, a entertainment establishment aggregation storage unit 115, a business partner aggregation storage unit 116, a card usage expense storage unit 117, and a means of transportation information storage unit 118. The applicant aggregation storage unit 112 includes a personal information storage unit 1121, an attendance information storage unit 1122, an entrance / exit information storage unit 1123, a business activity information storage unit 1124, a card statement information storage unit 1125, and a business vehicle location information storage unit 1126. The means of transportation information storage unit 118 includes a calculated information storage unit 1181 and a map information storage unit 1182. The reception unit 12 includes an expense reception unit 121. The processing unit 13 includes an inspection unit 131 and a statistical processing unit 132. The inspection unit 131 includes an image inspection means 1311. The output unit 14 includes a result output unit 141.

[0102] The applicant terminal 2 includes a first storage unit 21, a first reception unit 22, a first processing unit 23, a first transmission unit 24, a first reception unit 25, and a first output unit 26.

[0103] The expense information storage unit 111, the applicant aggregation storage unit 112, the company regulation information storage unit 113, the restaurant aggregation storage unit 114, the entertainment establishment aggregation storage unit 115, the business partner aggregation storage unit 116, the card usage expense storage unit 117, and the means of transportation information storage unit 118 in the expense inspection device 1 may exist in other external devices.

[0104] It is preferable that the external server 3 stores any one of the restaurant aggregation storage unit 114, the entertainment establishment aggregation storage unit 115, the business partner aggregation storage unit 116, the card usage expense storage unit 117, and the means of transportation information storage unit 118.

[0105] Note that the inspection unit 131 may perform the inspection process described below using various information in the storage unit 11, or may perform the inspection process described below using various information stored in the external server 3 or information transmitted from the external server 3.

[0106] The external server 3 is a server that receives an inquiry including information for identifying a departure station (an example of a departure identifier described later) and information for identifying an arrival station (an example of an arrival identifier described later), and outputs one or more transportation fees. Such an external server 3 has a calculation information storage unit 1181 that stores freight calculation information described later. Also, such an external server 3 is a server of Jordan (registered trademark) (URL "https: / / www.jorudan.co.jp / "), a server of NAVITIME (registered trademark) (URL "https: / / www.navitime.co.jp / ").

[0107] The external server 3 is a server that receives an inquiry including a departure identifier and an arrival identifier, and outputs a taxi fare. Such an external server 3 has a calculation information storage unit 1181 that stores taxi fare calculation information described later, and a map information storage unit 1182. Also, such an external server 3 is a server of taxisite (URL "https: / / www.taxisite.com / far / ").

[0108] Various types of information are stored in the storage unit 11. The various types of information are, for example, an expense information table described later and external information described later.

[0109] Expense information is stored in the expense information storage unit 111. Usually, two or more pieces of expense information are stored in the expense information storage unit 111. Expense information is information that identifies the content of the applied expenses. The expense information has, for example, expenditure amount information, destination identifier, store identifier, counterparty identifier, usage date information, payment method identifier, item, summary, approver identifier. The expenditure amount information is information that identifies the amount of money used as an expense. The destination identifier is information that indicates the destination of the receipt, and is information that identifies an enterprise or the like that pays the amount. The store identifier is information that identifies the store where the expense was used. The store identifier is, for example, the store name, store ID, store URL, store phone number. The counterparty identifier is information that identifies the counterparty where the expense was used. The counterparty identifier is information that identifies the counterparty that provided benefits such as hospitality or gifts. The counterparty identifier is, for example, the organization name (e.g., company name, group name) and name, counterparty ID. The usage date information is information that identifies the date when the expense was used. The payment method identifier is information that identifies the payment method. The payment method identifier is, for example, "cash", "credit card", "electronic money", "○○ PAY", etc. The item is information that identifies the classification of the expense. The item may also be called an expense type identifier. The item is, for example, business trip expenses, travel expenses (or transportation expenses), accommodation expenses, business trip travel expenses, hospitality and entertainment expenses, conference expenses. The approver identifier is information that identifies the approver of the expense. The approver identifier is, for example, the applicant identifier, position identifier. The applicant identifier is information that identifies the applicant who applied for the expense, and is, for example, the name, ID. The position identifier is information that identifies the position, and is, for example, the position name (e.g., "department head", "institute head"), ID. The expense information in the expense information storage unit 111 usually corresponds to the applicant identifier.

[0110] When the expense information is the information of transportation expenses, the expense information has, for example, transportation expense information having one or more interval information including use date information, a departure identifier, an arrival identifier, and fare information. It is preferable that the expense information has an expense type identifier indicating transportation expenses. When the expense information is the information of business trip expenses, the expense information has, for example, use date information. It is preferable that the expense information has an expense type identifier indicating business trip expenses. When the expense information is the information of accommodation expenses, the expense information includes, for example, use date information specifying the date of staying at an accommodation facility. When the expense information is entertainment and hospitality expenses or conference expenses, the expense information is associated with, for example, an applicant identifier and has use date information and a store identifier identifying the store where the expense was incurred.

[0111] The expense information may have a receipt image. The receipt image is an image of a receipt. The receipt image is, for example, an image obtained by photographing a receipt. Needless to say, the data structure of the receipt image may be JPEG, GIF, etc.

[0112] The expense information has, for example, participant information and number information. The participant information is information (such as a name) identifying a person who participated in the use of the expense (for example, a person who ate or drank). The number information is the number of people who participated in the use of the expense.

[0113] The applicant set storage unit 112 stores an applicant set. The applicant set is unique information of each applicant corresponding to each applicant. The applicant set is, for example, a set of personal information described later, a set of attendance information described later, a set of entry / exit information described later, a set of business activity information described later, a set of card statement information described later, or a set of business vehicle position information described later.

[0114] The personal information storage unit 1121 stores one or more pieces of personal information. The personal information is information about the applicant. An applicant identifier is associated with the personal information. The personal information includes, for example, the applicant's name, the name of the affiliated company, the affiliated company ID, the name of the affiliated department, the affiliated department ID, a position identifier for identifying the position, periodic interval information for specifying the applicant's regular interval, the number of irregularities, and an email address. The number of irregularities is the number of times the applicant has submitted fraudulent expense claims or the number of times the applicant's fraud has been detected. The email address may be any information that identifies the destination for sending information, such as an SNS ID, and is interpreted broadly.

[0115] Note that for two pieces of information to be associated, it is sufficient that one piece of information can be obtained from the other. For example, one piece of information and the other piece of information are linked, one piece of information and the other piece of information are stored in the same buffer, one piece of information includes the other piece of information, and so on.

[0116] The attendance information storage unit 1122 stores one or more pieces of attendance information. The attendance information is information about the applicant's attendance. The attendance information is usually associated with an applicant identifier. The attendance information includes workday information. The workday information is information for specifying the days on which the applicant identified by the corresponding applicant identifier has worked. The workday information is usually information indicating a workday, but may also be information indicating a non-workday. When the workday information is information indicating a non-workday, the days other than the day indicated by the workday information are workdays. The attendance information usually has work time information for specifying the working hours. The work time information includes, for example, the start time of work and the end time of work. The attendance information in the attendance information storage unit 1122 is, for example, information received from an external server 3 (attendance management server). The attendance management server (attendance management system) is a server that manages the attendance of employees and is a device according to known technology, so detailed description is omitted.

[0117] The entrance / exit information storage unit 1123 stores one or more pieces of entrance / exit information. The entrance / exit information is information regarding the applicant's entrance and exit. Entrance / exit refers to the applicant's entry into the workplace (which may also be referred to as the work location) and exit from the workplace. Also, entry can be regarded as coming to work for the start of work on a working day, and exit can be regarded as leaving work after the end of work on a working day. The entrance / exit information is usually associated with an applicant identifier. The entrance / exit information has, for example, working day information and working hour information. The working hour information has, for example, a start time of work and an end time of work. The working hour information has, for example, information for specifying the working hours. The entrance / exit information is information constituted by punching a time card or inputting arrival or departure to the entrance / exit system. Note that the entrance / exit information may be the same as the attendance information. The entrance / exit information in the entrance / exit information storage unit 1123 is, for example, information received from an external server 3 (entrance / exit management server). Since the entrance / exit management server (entrance / exit management system) is a device related to known technology, detailed description thereof is omitted.

[0118] The business activity information storage unit 1124 stores one or more pieces of business activity information. The business activity information is information regarding business activities. The business activity information is, for example, information of a daily business report. The business activity information is usually associated with an applicant identifier. The business activity information includes business day information and one or more location identifiers. The business activity information may have a character string or the like indicating the content of the business activity. The business day information is information for specifying the day of the applicant's business activity. The location identifier is information for specifying the visited location. The location identifier is, for example, (latitude, longitude), company name, location name, place name, station name, bus stop name, etc. The data structure of the business activity information is not limited.

[0119] The card detail information storage unit 1125 stores one or more card detail information. The card detail information is information indicating the details of the credit card used by the applicant. The card detail information is usually associated with an applicant identifier. The card detail information has, for example, usage date information, a payee identifier (e.g., a store identifier) for identifying the payee, amount information, and a card identifier. The card identifier is information for identifying the card and is, for example, a card number. The card detail information in the card detail information storage unit 1125 is, for example, information received from an external server 3 (a card management company server).

[0120] The business vehicle location information storage unit 1126 stores one or more business vehicle location information. The business vehicle location information is information for specifying the location of the business vehicle used by the applicant. The business vehicle location information is usually associated with an applicant identifier. The business vehicle location information is associated with usage date information for specifying the date on which the business vehicle was used. The business vehicle location information is, for example, (latitude, longitude), but may also be a location identifier. The business vehicle location information is, for example, associated with a business vehicle identifier for identifying the business vehicle.

[0121] The company regulation information storage unit 113 stores company regulation information. The company regulation information is information indicating the regulations of the company. The company regulation information is information regarding the regulations of the enterprise to which the applicant belongs. The company regulation information has, for example, overtime hour information, one or more approver information, and one or more settlement means information.

[0122] The overtime hour information is information for specifying the overtime hours for which accommodation is permitted. The overtime hour information is, for example, "23:00" or "after 24:00".

[0123] The approver information is information for specifying that a person can be an approver of expenses. The approver information is, for example, an approver identifier (e.g., an applicant identifier, a name) for identifying the approver and a position identifier (e.g., "department head", "section chief") for specifying the position of the approver.

[0124] Payment means information is information that identifies unacceptable payment means. The payment means information is, for example, "○○ PAY", "electronic money", "credit card".

[0125] The food and beverage store collective storage unit 114 stores a collection of food and beverage stores. The collection of food and beverage stores has one or more pieces of food and beverage store information. The food and beverage store information is information about the food and beverage store. The food and beverage store information has, for example, a food and beverage store identifier for identifying the food and beverage store and amount information. The food and beverage store information may have address information, telephone number information, etc. The food and beverage store identifier is, for example, the name of the food and beverage store, an ID. The amount information is, for example, information for specifying an appropriate usage amount at the food and beverage store. The amount information is, for example, information regarding the amount used by one person at the food and beverage store. The amount information is, for example, information indicating the average amount used by one person at the food and beverage store. The amount information may also be, for example, information for specifying the upper limit of the amount used by one person at the food and beverage store. The amount information may also be, for example, information for specifying the upper limit of the amount used at one time, etc.

[0126] The entertainment establishment collective storage unit 115 stores a collection of entertainment establishments. The collection of entertainment establishments has one or more pieces of entertainment establishment information. The entertainment establishment information has, for example, an entertainment establishment identifier for identifying the entertainment establishment. The entertainment establishment information may have amount information, address information, telephone number information, etc. The entertainment establishment information is, for example, information for specifying a store that the applicant is not allowed to visit.

[0127] The counterparty collective storage unit 116 stores a collection of counterparties. The collection of counterparties has one or more pieces of counterparty information. The counterparty information has, for example, a counterparty identifier and an affiliation identifier for identifying the affiliation of the counterparty. The counterparty information is, for example, information about public servants. The counterparty information is, for example, information about councilors. The counterparty information is, for example, information for specifying a counterparty to whom the applicant is not allowed to offer benefits. Note that offering benefits is, for example, an act of entertaining or giving a souvenir.

[0128] The card usage expense storage unit 117 stores one or more expense type identifiers for which payment by card is planned. The expense type identifier may be associated with the card type identifier. The card type identifier is information for identifying the type of card. The card type identifier is, for example, "EX-IC card", "corporate card". The expense type identifier is, for example, "Shinkansen" indicating the fare of the Shinkansen, "entertainment and hospitality expenses".

[0129] The means of transportation information storage unit 118 stores means of transportation information. The means of transportation information is information for calculating transportation expenses when using means of transportation such as trains, buses, airplanes, taxis, etc. The means of transportation information includes the calculation information described later. The means of transportation information includes, for example, the map information described later.

[0130] The calculation information storage unit 1181 stores calculation information. The calculation information is, for example, fare calculation information, taxi fare calculation information. The fare calculation information is information for calculating the fares of means of transportation such as trains, buses, or airplanes. The fare calculation information is information having, for example, one or two or more sets of a combination of a departure identifier, an arrival identifier, and fare information. The departure identifier and the arrival identifier are, for example, station names, airport names, bus stop names, station IDs, airport IDs, bus stop IDs. The taxi fare calculation information is information for calculating taxi fares. The taxi fare calculation information is, for example, an arithmetic expression for calculating taxi fares with distance as the input. The taxi fare calculation information is information having, for example, one or two or more sets of a combination of distance and taxi fare.

[0131] The map information storage unit 1182 stores map information. The map information is, for example, information on maps used for navigation. The map information is, for example, information in the KIWI format.

[0132] The reception unit 12 receives various types of information and instructions. Here, "reception" usually refers to reception from terminals such as the applicant terminal 2. However, "reception" may also be a concept that includes reception of information input from input devices such as keyboards, mice, and touch panels, and reception of information read from recording media such as optical disks, magnetic disks, and semiconductor memories.

[0133] The expense reception unit 121 receives one or more pieces of expense information. The expense reception unit 121 usually receives expense information in association with an applicant identifier. The expense reception unit 121, for example, receives expense information and an applicant identifier. The expense reception unit 121 may receive one or more pieces of expense information for each of one or more applicants. The reception of expense information is, for example, reception from an applicant terminal, but may also be reception from an administrator terminal (not shown), reading from a recording media, or reception of an applicant's input.

[0134] It is preferable that the expense reception unit 121 receives expense information having a receipt image. The expense reception unit 121 may receive the receipt image and information other than the receipt image, which constitutes the expense information, separately. However, the receipt image and the information other than the receipt image are received in a corresponding manner.

[0135] The processing unit 13 performs various types of processing. The various types of processing are, for example, the processing performed by the inspection unit 131 and the statistical processing unit 132.

[0136] The inspection unit 131 conducts an inspection on the fraud of the expense information received by the expense reception unit 121 and obtains the inspection result. The inspection unit 131 may also conduct an inspection on the fraud of the expense information stored in the expense information storage unit 111 and obtain the inspection result. The expense information stored in the expense information storage unit 111 is the expense information received by the expense reception unit 121. The inspection result is information related to the result of the inspection of the expense information. The inspection result includes, for example, information indicating whether it is fraudulent or not. The inspection result includes, for example, part or all of the fraudulent expense information. The inspection result is, for example, information indicating that it is not fraudulent (legitimate). The inspection result has, for example, one or more pieces of information among the expense information identifier, applicant identifier, expense type identifier, amount information, inspection content identifier, application date, etc. The expense information identifier is information for identifying the expense information and is, for example, an ID. The inspection content identifier is information for identifying the inspection content. The inspection content identifier is usually stored in the storage unit 11 in association with the inspection process described later. The inspection content identifier is, for example, "expenses on days other than work days", "fraudulent travel expenses", "fraudulent accommodation expenses", "accommodation expenses on days when accommodation is not allowed", "fraudulent transportation expenses", "split receipts". Note that the content, data structure, etc. of the inspection content identifier are not limited.

[0137] The inspection unit 131 conducts an inspection on the fraud of the expense information received by the expense reception unit 121 and obtains the inspection result by using, for example, external information. The external information is information other than the expense information. The external information used by the inspection unit 131 may be stored in the storage unit 11 of the expense inspection device 1 or may be stored in the external server 3.

[0138] The inspection unit 131 conducts an inspection on the fraud of the expense information received by the expense reception unit 121 and obtains the inspection result by using, for example, expense information other than the expense information received by the expense reception unit 121. The expense information other than the expense information received by the expense reception unit 121 is, for example, the expense information stored in the expense information storage unit 111, but may also be the expense information stored in the external server 3.

[0139] The inspection unit 131 obtains applicant information corresponding to an applicant identifier associated with the expense information received by the expense reception unit 121 from the applicant set, and uses the applicant information to inspect for fraud in the expense information received by the expense reception unit 121 and obtain an inspection result. Note that the applicant set is, for example, information stored in the applicant set storage unit 112, but may also be information stored in an external device (not shown). The applicant information is information associated with the applicant identifier, and is, for example, attendance information, entry / exit building information, business activity information, card statement information, and business vehicle location information.

[0140] The receipt image inspection means 1311 inspects the receipt image included in the expense information received by the expense reception unit 121 and obtains an image inspection result. Note that the image inspection result is an example of the inspection result.

[0141] The receipt image inspection means 1311 obtains one or more character strings from the receipt image, uses the one or more character strings to inspect whether the receipt image is valid, and obtains an image inspection result. The receipt image inspection means 1311 uses any one or more of character recognition processing and machine learning processing to obtain one or more character strings from the receipt image.

[0142] Note that in this specification, the algorithm used in the machine learning processing is not limited. Machine learning is, for example, deep learning, decision trees, random forests, SVM, SVR, etc. The modules used in machine learning are, for example, modules of TensorlFlow, TinySVM, etc. (1) Method by character recognition processing

[0143] The image inspection means 1311 performs, for example, character recognition processing on the receipt image to obtain one or more character strings. The process of performing character recognition processing to obtain information constituting expense information from the receipt image is a known technique. Note that the image inspection means 1311 determines which information among the payment amount information, store identifier, counterparty identifier, usage date information, item, summary, and payment means information the obtained character string is, and associates it with information identifying the type (which may also be referred to as a class, category, etc.) of the information to obtain the character string. The technique of determining the class of the obtained character string is a problem of information classification (clustering problem) and is a known technique.

[0144] The image inspection means 1311, for example, for each class, uses two or more character strings belonging to the class as positive examples and one or more character strings not belonging to the class as negative examples, and configures a learner that performs binary classification of whether it belongs to the class by performing learning processing of machine learning. Then, the image inspection means 1311 performs prediction processing of machine learning on each of the one or more character strings obtained from the receipt image using two or more learners, obtains the prediction result and score for each class, and determines the class with the maximum score belonging to the class as the class to which it belongs.

[0145] Also, the image inspection means 1311, for example, uses a set of two or more pairs of character strings and classes as teacher data to perform learning processing and configure a single learner that performs multi-value classification to output the class. Next, the image inspection means 1311 performs prediction processing of machine learning on each of the one or more character strings obtained from the receipt image using the learner and determines the class to which each character string belongs.

[0146] The image inspection means 1311 obtains, for example, a learner for classifying character strings using a large number of teacher data that are pairs of character strings and classes, using a module that performs learning processing among the algorithms of machine learning. (2) Method by Machine Learning Processing

[0147] The image inspection means 1311 performs learning processing by a machine learning algorithm using, for example, two or more pieces of teacher data having one or more sets of a receipt image, a character string, and a class, and acquires a learning device. Note that this learning device is a learning device that takes a receipt image as input and outputs one or more sets of a character string and a class.

[0148] Next, the image inspection means 1311 provides the acquired learning device and the receipt image included in the expense information received by the expense reception unit 121 to a module that performs prediction processing among the machine learning algorithms, and acquires one or more sets of a character string and a class. (3) Method using both character recognition processing and machine learning processing

[0149] The image inspection means 1311 acquires a character string for each class using, for example, both of the above (1) and (2). When they do not match in the processing of (1) and (2) for each class, the image inspection means 1311 uses the score obtained by the character recognition processing and the score obtained by the machine learning processing, and acquires the character string with the higher score as long as the score satisfies the condition.

[0150] Also, using one or more character strings acquired by any of the above (1) to (3) methods or the like, the image inspection means 1311 determines whether or not each of the one or more character strings satisfies a predetermined condition, and acquires an image inspection result. The one or more character strings are, for example, any of payment amount information, store identifier, counterparty identifier, use date information, item, summary, and payment means information.

[0151] The image inspection means 1311 performs learning processing by means of a machine learning algorithm using teacher data having, for example, negative examples that are one or more illegitimate receipt images and positive examples that are one or more legitimate receipt images of two or more, and constructs a learner. Next, the image inspection means 1311 provides the receipt image included in the expense information received by the expense reception unit 121 and the learner to a module that performs prediction processing of machine learning, performs prediction processing, and obtains a prediction result as to whether it is illegitimate or not. Note that the learner is, for example, a learner for detecting fraud in the amount processing within the receipt, a learner for inspecting the presence or absence of a signature on the receipt, and a learner for detecting an unclear receipt image. Also, the learner is usually a learner for binary classification as to whether it is illegitimate or not.

[0152] The statistical processing unit 132 performs statistical processing based on one or more pieces of expense information that are associated with the applicant identifier associated with the received expense information and are stored in the expense information storage unit 111, and obtains a statistical processing result. The statistical processing unit 132, for example, performs statistical processing based on one or more pieces of expense information that are associated with each applicant identifier and are stored in the expense information storage unit for each applicant identifier, and obtains a statistical processing result. Note that the timing at which the statistical processing unit 132 performs statistical processing is not limited. The statistical processing unit 132 performs statistical processing, for example, upon receiving a user instruction. The statistical processing unit 132 performs statistical processing, for example, upon receiving expense information.

[0153] The statistical processing unit 132 obtains store frequency information, for example, using the store identifier included in two or more pieces of expense information stored in the expense information storage unit 111 and associated with one applicant identifier. The store frequency information is information regarding the usage frequency of the store identified by one store identifier. The store frequency information is information indicating the usage frequency. The store frequency information is, for example, information indicating the total number of times used, information indicating the number of times used in a unit period. The unit period is, for example, one month, six months, or one year. It is preferable for the statistical processing unit 132 to obtain store frequency information for each applicant identifier.

[0154] The statistical processing unit 132 acquires reception frequency information by using the partner identifiers included in two or more expense information stored in the expense information storage unit 111 and corresponding to one applicant identifier. The reception frequency information is information regarding the frequency of expenditures for a partner identified by one partner identifier. An expenditure for a partner is a payment for providing benefits to the partner, and examples thereof include a payment for entertaining the partner and a payment for a souvenir for the partner. The reception frequency information is information indicating the frequency of benefit provision. The reception frequency information is, for example, information indicating the total number of times of benefit provision and information indicating the number of times of benefit provision per unit period. It is preferable for the statistical processing unit 132 to acquire the reception frequency information for each applicant identifier.

[0155] The statistical processing unit 132 acquires, in association with one applicant identifier, the number of irregularities, which is the number of times of acquiring a review result for the expense information corresponding to one applicant identifier and indicating that the result is irregular. It is preferable for the statistical processing unit 132 to acquire the number of irregularities for each applicant identifier.

[0156] The result output unit 141 outputs the inspection result acquired by the inspection unit 131. The result output unit 141 outputs the image inspection result acquired by the image inspection means 1311.

[0157] The result output unit 141 outputs the statistical processing result acquired by the statistical processing unit 132. The result output unit 141 outputs the statistical processing result in association with, for example, an applicant identifier.

[0158] Various types of information are stored in the first storage unit 21 that constitutes the applicant terminal 2. The various types of information are, for example, an applicant identifier and expense information.

[0159] The first reception unit 22 receives various instructions and information. The various instructions and information are, for example, expense information and response information. The response information is information indicating a response to the inspection result.

[0160] The first processing unit 23 performs various processes. The various processes are, for example, processes of converting instructions and information received by the first reception unit 22 into instructions and information of a data structure to be transmitted. The various processes are, for example, processes of converting information received by the first reception unit 25 into information of a data structure to be output.

[0161] The first transmission unit 24 transmits various instructions and information. The various instructions and information are, for example, expense information, applicant identifiers, and response information.

[0162] The first reception unit 25 receives various information. The various information is, for example, inspection results and image inspection results.

[0163] The first output unit 26 outputs various information. The various information is, for example, inspection results and image inspection results.

[0164] Here, output includes concepts such as display on a display, projection using a projector, printing by a printer, sound output, transmission to an external device, storage in a recording medium, and delivery of processing results to other processing devices and other programs. (Specific Example of Inspection Processing)

[0165] Hereinafter, specific examples of inspections performed by the inspection unit 131 will be described below. In the following, mainly, cases of being illegal will be described, but in cases of not being illegal, usually, the inspection unit 131 obtains an inspection result indicating "being legitimate". Also, in cases of being legitimate, the inspection unit 131 usually associates the expense information of the inspection target with the applicant identifier and stores it in the expense information storage unit 111.

[0166] Note that the information included in the expense information used by the inspection unit 131 for inspection may be a character string received by the expense reception unit 121 or information obtained from a receipt image received by the expense reception unit 121. The character string received by the expense reception unit 121 is, for example, information input by the applicant. (1) Inspection Using Attendance Information

[0167] The inspection unit 131 acquires, from the attendance information storage unit 1122, attendance information that is associated with the applicant identifier associated with the expense information received by the expense reception unit 121 and that includes the same working day information as the usage date information included in the expense information received by the expense reception unit 121. Next, the inspection unit 131 uses the attendance information to inspect for fraud in the expense information received by the expense reception unit 121 and obtains an inspection result. (1-1) Inspection of Expenses on Days Other than Attendance Days

[0168] The inspection unit 131 acquires, from the attendance information storage unit 1122, attendance information that is associated with the applicant identifier associated with the expense information received by the expense reception unit 121 and that includes the same working day information as the usage date information included in the expense information received by the expense reception unit 121. Next, the inspection unit 131 determines whether the attendance information is information for a day that is not an attendance day. If the information is for a day that is not an attendance day, the inspection unit 131 obtains an inspection result indicating that it is "illegal expenses on a day other than an attendance day". Note that the inspection unit 131 determines that the attendance information is information for a day that is not an attendance day based on, for example, the attendance information including "information indicating a holiday" or the attendance information not including the working start time and the working end time. (1-2) Inspection of Fraudulent Travel Expenses

[0169] The inspection unit 131 obtains the applicant identifier and the usage date information associated with the expense information received by the expense reception unit 121. Next, the inspection unit 131 acquires, from the attendance information storage unit 1122, the attendance information corresponding to the obtained applicant identifier and usage date information. Next, if the inspection unit 131 determines that the obtained attendance information does not indicate a business trip, the inspection unit 131 obtains an inspection result indicating "fraudulent empty business trip". Note that the case where "the attendance information does not indicate a business trip" includes, for example, (a) the attendance information not having information indicating "business trip", and (b) the attendance information having information on the working start time and the working end time. (1-3) Inspection of Fraudulent Accommodation Expenses

[0170] The inspection unit 131 acquires the applicant identifier and usage date information associated with the expense information received by the expense reception unit 121. Next, the inspection unit 131 acquires working hour information from the working day information corresponding to the acquired applicant identifier and usage date information. Next, the inspection unit 131 uses the acquired working hour information to determine whether accommodation at the accommodation facility is approved and obtains an inspection result.

[0171] More specifically, the inspection unit 131 compares the end working time included in the working hour information with the overtime time information indicating the overtime time when accommodation is approved, and determines whether a predetermined accommodation condition is satisfied. If the inspection unit 131 determines that the accommodation condition is not satisfied, it obtains an inspection result stating that "it is an improper claim for accommodation expenses". Note that the accommodation condition is a condition using the overtime time information and the end working time, for example, "overtime time information <= end working time" or "overtime time information < end working time". (2) Inspection using entry / exit information

[0172] The inspection unit 131 acquires, from the entry / exit information storage unit 1123, the entry / exit information associated with the applicant identifier associated with the expense information and corresponding to the date specified by the usage date information included in the expense information, and uses the entry / exit information to conduct an inspection regarding the fraud of the expense information received by the expense reception unit 121 and obtains an inspection result. (2-1) Inspection of expenses on days other than working days

[0173] The inspection unit 131 acquires the applicant identifier and usage date information associated with the expense information received by the expense reception unit 121. Next, the inspection unit 131 performs a process of acquiring the entrance / exit information corresponding to the acquired applicant identifier and usage date information from the entrance / exit information storage unit 1123. Next, the inspection unit 131 determines whether the entrance / exit information is information on a day that is not an attendance day. If it is information on a day that is not an attendance day, the inspection unit 131 obtains an inspection result indicating that it is "illegal expenses on a non-attendance day". Note that the inspection unit 131 determines that the entrance / exit information is information on a day that is not an attendance day based on, for example, the entrance / exit information including "information indicating a holiday" or the entrance / exit information not including the work start time and work end time. (2-2) Inspection of irregularities in business trip expenses

[0174] The inspection unit 131 acquires the applicant identifier and usage date information associated with the expense information received by the expense reception unit 121. Next, the inspection unit 131 performs a process of acquiring the entrance / exit information corresponding to the acquired applicant identifier and usage date information from the entrance / exit information storage unit 1123. Next, if the inspection unit 131 determines that the result of the process of acquiring the entrance / exit information does not indicate business travel, it obtains an inspection result indicating "irregularities in empty business trips". Note that the case where "the result of the process of acquiring the entrance / exit information does not indicate business travel" includes, for example, (a) when the entrance / exit information can be acquired, and (b) when the work start time and work end time information included in the acquired entrance / exit information are the work start time information and work end time information of normal work. Note that the work start time information and work end time information of normal work are stored in, for example, company regulation information. (2-3) Inspection of irregularities in accommodation expenses

[0175] The inspection unit 131 acquires the applicant identifier and usage date information associated with the expense information received by the expense reception unit 121. Next, the inspection unit 131 obtains the work end time from the entrance / exit information corresponding to the acquired applicant identifier and usage date information. Next, the inspection unit 131 determines whether accommodation at the accommodation facility is permitted using the obtained work end time, and obtains an inspection result.

[0176] More specifically, the inspection unit 131 compares the end time of work with the overtime time information indicating the overtime time when accommodation is permitted, and determines whether or not the predetermined accommodation conditions are satisfied. When the inspection unit 131 determines that the accommodation conditions are not satisfied, it obtains an inspection result indicating that "the claim for accommodation expenses is fraudulent". The overtime time information is stored in, for example, the company regulation information. (3) Inspection using business activity information

[0177] The inspection unit 131 obtains one or more location identifiers included in the business activity information having the same business day information as the use date information included in the expense information, which is the business activity information corresponding to the applicant identifier associated with the expense information received by the expense reception unit 121, from the business activity information storage unit 1124, and performs an inspection regarding the fraud of the expense information received by the expense reception unit 121 using the one or more location identifiers, and obtains an inspection result. (3-1) Inspection of transportation expense fraud (i)

[0178] The inspection unit 131 provides information indicating the location of the company and one or more location identifiers included in the business activity information to the transportation expense calculation module, and obtains one or two or more transportation expenses using the calculation information for calculating the transportation expenses. Here, it is preferable that the obtained transportation expense is the lowest transportation expense. When obtaining two or more transportation expenses, it means that there are two or more movement routes. Also, since the technology for obtaining transportation expenses and the technology for obtaining the lowest transportation expense are well-known technologies, detailed descriptions thereof are omitted. Further, the inspection unit 131 obtains expenditure amount information from the expense information received by the expense reception unit 121.

[0179] Next, the inspection unit 131 determines whether or not the expenditure amount information satisfies the predetermined legitimate transportation expense conditions using the expenditure amount information and the obtained transportation expenses. If the legitimate transportation expense conditions are not satisfied, an inspection result indicating that "the claim for transportation expenses is fraudulent" is obtained. The legitimate transportation expense conditions are, for example, "expenditure amount information = lowest transportation expense", "expenditure amount information matches any one of the one or more transportation expenses", and "expenditure amount information <= any one of the one or more transportation expenses". (3-2) Inspection of Transportation Expense Fraud (ii)

[0180] The inspection unit 131 obtains transportation expense information having a departure identifier and an arrival identifier from the expense information received by the expense acceptance unit 121. Also, the inspection unit 131 obtains one or more location identifiers included in the business activity information. Then, the inspection unit 131 determines whether the distance between the departure identifier and any of the location identifiers is close enough to meet a predetermined condition. And when the distances between the departure identifier and all of the location identifiers do not meet the predetermined condition, the inspection unit 131 obtains an inspection result indicating that "the application for transportation expenses is fraudulent". The inspection unit 131 determines whether the distance between the arrival identifier and any of the location identifiers is close enough to meet a predetermined condition. And when the distances between the arrival identifier and all of the location identifiers do not meet the predetermined condition, the inspection unit 131 obtains an inspection result indicating that "the application for transportation expenses is fraudulent".

[0181] Note that the technology for calculating the distances between the departure identifier or the arrival identifier and each location identifier is a known technology. (4) Inspection Using Card Detail Information

[0182] The inspection unit 131 obtains, from the card detail information storage unit 1125, card detail information that corresponds to the applicant identifier corresponding to the expense information received by the expense acceptance unit 121 and that has the same usage date information as the usage date information included in the expense information, and performs an inspection regarding fraud of the expense information received by the expense acceptance unit 121 using the card detail information, and obtains an inspection result. (4-1) Inspection of Receipt Splitting

[0183] The inspection unit 131 acquires card detail information associated with the applicant identifier associated with the expense information received by the expense reception unit 121, and acquires from the card detail information storage unit 1125 the card detail information having the same usage date information as the usage date information included in the expense information. When the inspection unit 131 can acquire two or more pieces of card detail information and determines that the store identifiers included in the two or more pieces of card detail information are the same, it obtains an inspection result indicating that "there is fraud in the receipt split". (4-2) Inspection of taxi usage after an in-company drinking party

[0184] The inspection unit 131 acquires the card detail information associated with the applicant identifier associated with the expense information received by the expense reception unit 121. Also, the inspection unit 131 determines whether the expense is for taxi usage using the information included in the card detail information. If the expense is for taxi usage, the inspection unit 131 acquires one or more pieces of participant information (e.g., the names of the participants) included in the expense information having the same usage date information as the usage date information included in the card detail information. Next, the inspection unit 131 determines whether all of the one or more pieces of participant information correspond to the personal information held by the personal information storage unit 1121 (employee database) (e.g., whether it includes the names of the participants). When all of the one or more pieces of participant information correspond to the personal information, the inspection unit 131 obtains an inspection result indicating that it is "taxi usage after an in-company drinking party". (5) Inspection using business vehicle location information

[0185] The inspection unit 131 acquires one or more pieces of business vehicle location information associated with the applicant identifier associated with the expense information received by the expense reception unit 121 and one or more pieces of business vehicle location information associated with the same usage date information as the usage date information included in the expense information from the business vehicle location information storage unit 1126. Next, the inspection unit 131 performs an inspection regarding the fraud of the expense information using the business vehicle location information and obtains an inspection result. (5-1) Inspection of improper use of a business vehicle (inspection of improper locations)

[0186] The inspection unit 131 determines whether the acquired one or more business vehicle location information is close enough to a predetermined illegal location (e.g., tourist destination) and meet predetermined conditions. If it is determined that it is close enough to meet the predetermined conditions, the inspection unit 131 obtains an inspection result indicating that "it is an illegal use of the business vehicle". Note that the information on the predetermined illegal locations is included in, for example, the company regulation information. (6) Inspection using card usage expense information

[0187] The inspection unit 131 inspects whether the expense type identifier associated with the expense information received by the expense reception unit 121 is stored in the card usage expense storage unit 117 as the expense type identifier corresponding to the ownership card information associated with the applicant identifier associated with the expense information received by the expense reception unit 121, and obtains the inspection result. Note that, for example, it is assumed that food and beverage expenses or entertainment expenses are stored in the card usage expense storage unit 117 as being paid using a credit card. (7) Inspection using company regulation information

[0188] The inspection unit 131 uses the company regulation information stored in the company regulation information storage unit 113 to inspect whether the expense information received by the expense reception unit 121 conforms to the company regulations specified by the company regulation information, and obtains the inspection result. Specific examples of the inspection using company regulation information are, for example, (2-2), (2-3), (13-1)(13-2) described later, (14-3)(a) described later, (14-4)(a) described later, etc. (8) Inspection using means of transportation information

[0189] The inspection unit 131 uses the expense information received by the expense reception unit 121 and the means of transportation information stored in the means of transportation information storage unit 118 to conduct an inspection regarding fraud in transportation expenses and obtains the inspection result. (8-1) Inspection of fraud in transportation expenses for trains, buses, or airplanes

[0190] The inspection unit 131 acquires applicant information corresponding to the applicant identifier associated with the expense information regarding transportation expenses received by the expense reception unit 121, and performs an inspection regarding fraud related to the claim of transportation expenses using the applicant information, or the applicant information and the means of transportation information, and obtains an inspection result.

[0191] More specifically, the inspection unit 131 acquires transportation expense information having one or more section information including a departure identifier, an arrival identifier, and fare information from the expense information received by the expense reception unit 121. Next, the departure identifier and the arrival identifier included in the one or more section information are given to the transportation expense calculation module, and one or two or more transportation expenses are acquired using the calculation information for the calculation of transportation expenses. Here, it is preferable that the acquired transportation expense is the lowest transportation expense. Also, when acquiring two or more transportation expenses, it means that there are two or more travel routes. Also, since the technology for acquiring transportation expenses and the technology for acquiring the lowest transportation expense are well-known technologies, detailed descriptions thereof are omitted. Also, it is preferable to acquire the transportation expenses using the external server 3.

[0192] Also, the inspection unit 131 acquires expenditure amount information from the expense information received by the expense reception unit 121.

[0193] Next, the inspection unit 131 determines whether the fare information satisfies the conditions for a legitimate transportation expense determined in advance using the fare information and the transportation expenses. If the conditions for a legitimate transportation expense are not satisfied, an inspection result indicating that "the claim for transportation expenses is fraudulent" is obtained. The conditions for a legitimate transportation expense are, for example, "fare information = lowest transportation expense", "fare information matches any one of the one or more transportation expenses", or "fare information <= any one of the one or more transportation expenses". (8-2) Inspection of Taxi Fare Fraud

[0194] The inspection unit 131 acquires applicant information corresponding to the applicant identifier associated with the expense information regarding taxi fares received by the expense reception unit 121, and performs an inspection regarding fraud related to the claim of transportation expenses using the applicant information, or the applicant information and the means of transportation information, and obtains an inspection result.

[0195] More specifically, the inspection unit 131 acquires transportation expense information having a departure identifier, an arrival identifier, and expenditure amount information from the expense information received by the expense reception unit 121. Next, the inspection unit 131 acquires the traveled distance using the departure identifier, the arrival identifier, and the map information included in the transportation expense information. Next, the inspection unit 131 acquires the taxi fare using the distance and the calculation information for calculating the taxi fare. Here, since the technology for acquiring the taxi fare is a known technology, a detailed description thereof is omitted. Also, it is preferable to acquire the taxi fare using the external server 3.

[0196] In addition, the inspection unit 131 acquires the expenditure amount information from the expense information received by the expense reception unit 121.

[0197] Next, the inspection unit 131 determines whether the expenditure amount information satisfies the condition of a legitimate taxi fare determined in advance, using the expenditure amount information and the taxi fare. If the condition of the legitimate taxi fare is not satisfied, an inspection result of "the transportation expense claim is illegal" is obtained. Note that the conditions for legitimate transportation expenses are, for example, "expenditure amount information = taxi fare", "expenditure amount information - taxi fare <= threshold value", and "expenditure amount information - taxi fare < threshold value". (8-3) Inspection of Duplication with Regular Period

[0198] The inspection unit 131 acquires the regular period information corresponding to the applicant identifier associated with the expense information regarding transportation expenses received by the expense reception unit 121 from the personal information storage unit 1121. Next, the inspection unit 131 acquires transportation expense information having one or more section information having a departure identifier and an arrival identifier from the expense information received by the expense reception unit 121.

[0199] Next, the inspection unit 131 determines whether there is an overlap between the section specified by the regular section information and the sections specified by each of the one or more section information, using the means of transportation information. For example, the inspection unit 131 arranges in order the station names in the sections of each of the one or more section information to form a set of station names (station name group 1), using the means of transportation information. Then, the inspection unit 131 obtains, using the means of transportation information, a set of station names (station name group 2) arranged in order of the station names in the section specified by the regular section information. Then, the inspection unit 131 determines whether or not there are two or more consecutive identical station names in station name group 1 and station name group 2. If there are two or more consecutive identical station names, the inspection unit 131 obtains an inspection result indicating that "the applied transportation expenses include the regular section". (9) Inspection using store information

[0200] The inspection unit 131 performs an inspection regarding fraud in the expense information, using the store identifier included in the expense information received by the expense reception unit 121 and the store information included in the store set. Note that the store set is, for example, the store set in the food and drink store storage unit 114 or the store set in the entertainment establishment storage unit 115, but may also be a store set of food and drink stores or entertainment establishments existing in an external device (not shown). (9-1) Inspection of store fraud (use of entertainment establishments, etc.)

[0201] For example, the inspection unit 131 obtains the store identifier included in the expense information received by the expense reception unit 121. Next, the inspection unit 131 inspects whether or not the obtained store identifier (entertainment establishment identifier) is stored in the entertainment establishment storage unit 115. If it is stored, the inspection unit 131 obtains an inspection result indicating "fraud of using expenses at an entertainment establishment where entry is prohibited". Note that it is preferable that such an inspection result includes the entertainment establishment information including the store identifier of the entertainment establishment storage unit 115. (9-2) Inspection of amount fraud (a) Inspection of the entire amount

[0202] The inspection unit 131 acquires, for example, the amount information corresponding to the store identifier included in the expense information received by the expense reception unit 121 from the restaurant collective storage unit 114. Next, the inspection unit 131 acquires, for example, the expenditure amount information included in the expense information received by the expense reception unit 121. Next, the inspection unit 131 compares the acquired expenditure amount information with the acquired amount information, and determines whether the information indicates an amount that is high enough to satisfy a predetermined condition. Then, when the information indicates an amount that is high enough to satisfy a predetermined condition, the inspection unit 131 obtains an inspection result indicating that "an expense of an improper amount has been used". Note that the predetermined condition is, for example, "expenditure amount information - amount information >= threshold value", "expenditure amount information - amount information > threshold value", "expenditure amount information / amount information >= threshold value", "expenditure amount information / amount information > threshold value". Note that it goes without saying that the respective threshold values may be different. (9-3) Inspection of whether the entertainment expenses are used at a restaurant

[0203] The inspection unit 131 acquires, for example, the expense type identifier of the expense information received by the expense reception unit 121. Next, the inspection unit 131 determines whether the expense type identifier corresponds to "entertainment expenses". When it corresponds to "entertainment expenses", the inspection unit 131 acquires the store identifier included in the expense information received by the expense reception unit 121. Next, the inspection unit 131 determines whether the store identifier is an identifier of a restaurant. If it is not an identifier of a restaurant, the inspection unit 131 obtains an inspection result indicating that "an improper application for entertainment expenses has been made".

[0204] Note that the inspection unit 131 determines whether the store identifier is an identifier of a restaurant, for example, based on whether the store identifier is stored in the restaurant collective storage unit 114. Also, the inspection unit 131 performs a web search using the store identifier as a key, and determines whether the store identifier is an identifier of a restaurant based on whether information indicating a restaurant (for example, izakaya, Italian, dish name, etc.) exists on the acquired web page. Also, other methods may be used for clustering the store identifiers. That is, the algorithm for determining whether the store identifier is an identifier of a restaurant is not limited. (b) Inspection of the amount per person

[0205] The inspection unit 131 obtains, for example, the amount information corresponding to the store identifier included in the expense information received by the expense reception unit 121 from the food and beverage store collective storage unit 114. Next, the inspection unit 131 obtains, for example, the expenditure amount information included in the expense information received by the expense reception unit 121. Further, the inspection unit 131 obtains, for example, the number of people information included in the expense information received by the expense reception unit 121 or the number of people information obtained from the participant information included in the expense information. Next, the inspection unit 131 uses the obtained expenditure amount information, the obtained amount information, and the number of people information to determine whether the amount per person is high enough to satisfy a predetermined condition. Then, when the amount per person is high enough to satisfy the predetermined condition, the inspection unit 131 obtains an inspection result indicating that "an expense with an improper amount has been used". The predetermined conditions are, for example, "(expenditure amount information / number of people information) - amount information >= threshold value", "(expenditure amount information / number of people information) - amount information > threshold value", "(expenditure amount information / number of people information) / amount information >= threshold value", "(expenditure amount information / number of people information) / amount information > threshold value". Needless to say, the respective threshold values may be different. (10) Inspection using counterparty information

[0206] The inspection unit 131 performs an inspection regarding the fraud of the expense information using the counterparty identifier included in the expense information received by the expense reception unit 121 and one or more counterparty information included in the external information, and obtains an inspection result. The one or more counterparty information is, for example, a counterparty set. Further, the counterparty set is, for example, the counterparty set of the counterparty collective storage unit 116. (10-1) Inspection of offering benefits to public servants

[0207] The inspection unit 131 obtains the counterparty identifier included in the expense information received by the expense reception unit 121. Next, the inspection unit 131 determines whether the obtained counterparty identifier exists in the counterparty collective storage unit 116 in which the information of public servants is stored. If it exists, an inspection result indicating "fraud of offering improper benefits to public servants" is obtained. (10-2) Inspection of offering benefits to members of parliament

[0208] The inspection unit 131 acquires the counterparty identifier included in the expense information received by the expense reception unit 121. Next, the inspection unit 131 determines whether the acquired counterparty identifier exists in the counterparty aggregation storage unit 116 in which the information of the councilor is stored. If it exists, an inspection result indicating "irregularity in offering improper benefits to a councilor" is acquired. (11) Inspection using past expense information (11-1) Inspection of double applications

[0209] The inspection unit 131 determines whether the expense information received by the expense reception unit 121 and any one or more pieces of past expense information stored in the expense information storage unit 111 associated with the same applicant identifier as the applicant identifier associated with the expense information approximate to satisfy predetermined conditions, and acquires an inspection result.

[0210] That two pieces of expense information "approximate to satisfy predetermined conditions" means, for example, that among the expenditure amount information, store identifier, counterparty identifier, usage date information, item, summary, and approver identifier included in the expense information received by the expense reception unit 121, (a) a predetermined number or more of the pieces of information match, (b) all of one or two or more pieces of predetermined information match, and so on. Note that the one or two or more pieces of predetermined information are one or more pieces of information among the expenditure amount information, store identifier, and counterparty identifier included in the expense information received by the expense reception unit 121. (11-2) Inspection of reuse of receipts

[0211] When the inspection unit 131 determines that the receipt image included in the expense information received by the expense reception unit 121 is similar enough to satisfy a predetermined condition compared to the receipt images included in the past expense information stored in the expense information storage unit 111, the inspection unit 131 obtains an inspection result indicating that "there is fraud in reusing the receipt". Note that the receipt image included in the past expense information used by the inspection unit 131 for inspection is preferably the receipt image associated with the same applicant identifier as the applicant identifier associated with the expense information received by the expense reception unit 121 (the receipt image used by the applicant himself / herself in the past), but it may also be a receipt image associated with another applicant identifier. Specifically, for example, the inspection of receipt reuse is performed by any of the following methods (a) and (b). (a) When using image similarity

[0212] For example, the inspection unit 131 obtains the similarity between the receipt image included in the expense information received by the expense reception unit 121 and the receipt images included in each of one or more past expense information stored in the expense information storage unit 111. When the similarity is equal to or greater than a threshold value, the inspection unit 131 obtains an inspection result indicating that "there is fraud in reusing the receipt". Note that the inspection result may include the past expense information determined to be reused and the receipt image included in the past expense information determined to be reused, etc. (b) When using machine learning

[0213] For example, the inspection unit 131 uses teacher data having, as positive examples, one or more pairs of two receipt images determined by a person to be receipt reuse, and as negative examples, one or more pairs of two different receipts, and configures a learning device by performing a learning process of machine learning. Note that such a learning device is a learning device that outputs whether it is receipt reuse (whether they are the same).

[0214] Next, the inspection unit 131 performs a prediction process of machine learning using the learning device, the receipt image included in the expense information received by the expense reception unit 121, and the past receipt images in the expense information storage unit 111. When an output result indicating reuse is obtained, the inspection unit 131 acquires an inspection result indicating that "the reuse of the receipt is fraudulent". It is preferable that the past receipt images in the expense information storage unit 111 are receipt images associated with the applicant identifier corresponding to the expense information received by the expense reception unit 121. (11-3) Inspection for a large number of expense applications on the same day

[0215] The inspection unit 131 inspects two or more pieces of expense information associated with one applicant identifier, determines whether the number of pieces of expense information having the same usage date information is as large as to satisfy a predetermined condition, and acquires an inspection result. When the number of pieces of expense information is as large as to satisfy the predetermined condition, the inspection unit 131 acquires an inspection result indicating fraud.

[0216] Note that the statistical processing unit 132 may acquire the number of pieces of expense information having the same usage date information associated with one applicant identifier. (11-4) Inspection for fraud due to secondary meeting expenses

[0217] The inspection unit 131 inspects two or more pieces of expense information associated with one applicant identifier, determines whether the number of pieces of expense information having the same usage date information and different restaurant identifiers is as large as to satisfy a predetermined condition, and acquires an inspection result. For example, when there are expense applications for two or more restaurants on the same day, it means that the expenses are used up to the secondary meeting, and an inspection result indicating that "it is fraud due to secondary meeting expenses" is acquired. (12) Inspection using statistical processing results

[0218] The inspection unit 131 inspects whether the statistical processing result acquired by the statistical processing unit 132 satisfies a predetermined condition, and acquires an inspection result. (12-1) Inspection using store frequency information

[0219] The inspection unit 131 inspects whether the store frequency information acquired by the statistical processing unit 132 is large enough to satisfy a predetermined condition, and obtains an inspection result. When the store frequency information is a value large enough to satisfy the store frequency condition which is a predetermined condition, the inspection unit 131 obtains an inspection result indicating that "using one store too much". The store frequency condition is an example of an improper condition. The store frequency condition is, for example, "store frequency information >= threshold value" or "store frequency information > threshold value". Also, the store frequency condition is stored in the storage unit 11, for example. (12-2) Inspection Using Reception Frequency Information

[0220] The inspection unit 131 inspects whether the reception frequency information acquired by the statistical processing unit 132 satisfies a predetermined condition, and obtains an inspection result. When the reception frequency information is a value large enough to satisfy the reception frequency condition which is a predetermined condition, the inspection unit 131 obtains an inspection result indicating that "the number of receptions of one business partner, etc. is too large (there is a possibility of attachment, etc.)". The reception frequency condition is an example of an improper condition. The reception frequency condition is, for example, "reception frequency information >= threshold value" or "reception frequency information > threshold value". Also, the reception frequency condition is stored in the storage unit 11, for example. (12-3) Inspection of the Number of Irregularities of One Applicant

[0221] The inspection unit 131 inspects whether the number of irregularities acquired by the statistical processing unit 132 satisfies the irregularity number condition which is a predetermined condition, and obtains an inspection result indicating that "the number of irregularities of the applicant is large". The predetermined condition is, for example, "the number of irregularities so far is equal to or more than the threshold value or more than the threshold value" or "the number of irregularities in a unit period (for example, 1 year, 3 years) is equal to or more than the threshold value or more than the threshold value". Note that the irregularity number condition is an example of an improper condition. The irregularity number condition is, for example, "irregularity number >= threshold value" or "irregularity number > threshold value". Also, the irregularity number condition is stored in the storage unit 11, for example. (13) Detection of Irregularities of Approvers of Expense Applications

[0222] The inspection unit 131 inspects whether the approver identified by the approver identifier included in the received expense information is the approver specified by the approver information, and obtains an inspection result. When an approver who can be approved is managed

[0223] The inspection unit 131 determines, for example, whether the approver identifier included in the received expense information is included in the approver information stored in the company regulation information of the company regulation information storage unit 113. If it is not included, an inspection result indicating that "it is an unauthorized approver" is obtained. When a position that can be approved is managed

[0224] The inspection unit 131 obtains, for example, a position identifier corresponding to the approver identifier included in the received expense information from the personal information storage unit 1121, and determines whether the position identifier is included in the approver information stored in the company regulation information of the company regulation information storage unit 113. If it is not included, an inspection result indicating that "it is an unauthorized approver" is obtained. (14) Detection of application omission

[0225] The inspection unit 131 uses the applicant information corresponding to one applicant identifier to determine whether the expense information corresponding to the applicant information exists in the expense information storage unit 111 in which one or more pieces of expense information associated with the one applicant identifier are stored, and performs an inspection for omission of applications to determine whether an application for the expense corresponding to the applicant information has been made, and obtains an inspection result. The applicant information is, for example, attendance information, entry / exit building information, business activity information, card statement information, and business vehicle location information. (14-1) Detection of application omission using attendance information (a) Omission of application for labor wage expenses

[0226] The inspection unit 131 acquires the attendance information corresponding to a single applicant identifier from the attendance information storage unit 1122. Next, the inspection unit 131 determines whether the acquired attendance information corresponds to attendance that falls outside the salary range. Next, if it is determined that the attendance information corresponds to attendance that falls outside the salary range, the inspection unit 131 determines whether there is expense information in the expense information storage unit 111 that corresponds to the single applicant identifier and has the same usage date information as the attendance date information included in the attendance information, and that has an expense type identifier indicating labor wages (for example, "labor wages"). If it is determined that such expense information does not exist in the expense information storage unit 111, the inspection unit 131 obtains an inspection result indicating that "the expenses corresponding to the attendance information have not been applied for".

[0227] Regarding whether the acquired attendance information corresponds to attendance that falls outside the salary range, the inspection unit 131, for example, acquires the day-of-the-week information included in the attendance information, and determines that the acquired attendance information corresponds to attendance that falls outside the salary range if the day-of-the-week information corresponds to a day that is not a working day (for example, Saturday, Sunday, holiday). The inspection unit 131, for example, acquires the applicant identifier corresponding to the attendance information, and determines that the acquired attendance information corresponds to attendance that falls outside the salary range if the applicant type information paired with the applicant identifier is pre-determined information (for example, "part-time job", "part-time"). Note that the applicant type information is information included in the personal information in the personal information storage unit 1121. (b) Omission of application for business trip expenses

[0228] The inspection unit 131 acquires the attendance information corresponding to a single applicant identifier from the attendance information storage unit 1122. Next, the inspection unit 131 determines whether the acquired attendance information corresponds to business trips. When the attendance information corresponds to business trips, the inspection unit 131 determines whether there is expense information in the expense information storage unit 111 that corresponds to the single applicant identifier, has the same usage date information as the work date information included in the attendance information, and has an expense type identifier for the expenses applied for during business trips (for example, "business trip expenses", "travel expenses"). If the inspection unit 131 determines that such expense information does not exist in the expense information storage unit 111, the inspection unit 131 obtains an inspection result indicating that "expenses corresponding to business trips have not been applied for".

[0229] Note that, for example, when the attendance information has a business trip flag indicating that it is a business trip, the inspection unit 131 determines that the attendance information corresponds to business trips. Also, for example, when the attendance information does not have start time information and end time information, the inspection unit 131 determines that the attendance information corresponds to business trips. Further, for example, when the attendance information has a location identifier indicating the business trip destination, the inspection unit 131 determines that the attendance information corresponds to business trips. (c) Omission of overseas daily allowance applications

[0230] The inspection unit 131 acquires the attendance information corresponding to a single applicant identifier from the attendance information storage unit 1122. Next, the inspection unit 131 determines whether the acquired attendance information corresponds to overseas business trips. When the attendance information corresponds to overseas business trips, the inspection unit 131 determines whether there is expense information in the expense information storage unit 111 that corresponds to the single applicant identifier, has the same usage date information as the work date information included in the attendance information, and has an expense type identifier for the expenses applied for during overseas business trips (for example, "overseas daily allowance", "overseas business trip allowance"). If the inspection unit 131 determines that such expense information does not exist in the expense information storage unit 111, the inspection unit 131 obtains an inspection result indicating that "expenses corresponding to overseas business trips have not been applied for".

[0231] Note that, for example, when the attendance information has an overseas business trip flag indicating that it is overseas business trip information, the inspection unit 131 determines that the attendance information corresponds to overseas business trip information. Further, for example, when the attendance information has a location identifier indicating an overseas business trip destination, the inspection unit 131 determines that the attendance information corresponds to overseas business trip information.

[0232] In addition, for example, the inspection unit 131 obtains the specified amount information of overseas business trips included in the company regulation information of the company regulation information storage unit 113, compares it with the amount information of the corresponding expense information, and if they do not match, may obtain an inspection result indicating "irregularity in overseas daily allowance application".

[0233] In addition, for example, the inspection unit 131 obtains business activity information corresponding to one applicant identifier from the business activity information storage unit 1124. Then, when the inspection unit 131 determines that the location identifier included in the business activity information is a location identifier corresponding to an overseas business trip, the inspection unit 131 obtains the business day information included in the business activity information. Next, the inspection unit 131 determines whether there is expense information in the expense information storage unit 111 that corresponds to one applicant identifier, has the same usage date information as the obtained business day information, and has an expense type identifier for the expenses applied for during overseas business trips. When the inspection unit 131 determines that such expense information does not exist in the expense information storage unit 111, the inspection unit 131 obtains an inspection result indicating that "the expenses corresponding to the overseas business trip have not been applied for". (14-2) Detection of application omission using entry / exit information (a) Omission of application for labor wage expenses

[0234] The inspection unit 131 obtains the entry / exit information corresponding to a single applicant identifier from the entry / exit information storage unit 1123. Next, the inspection unit 131 determines whether the obtained entry / exit information corresponds to work that does not fall within the salary range. Next, if it is determined that the entry / exit information corresponds to work that does not fall within the salary range, the inspection unit 131 determines whether there is expense information in the expense information storage unit 111 that corresponds to the single applicant identifier, has the same usage date information as the work date information included in the entry / exit information, and has an expense type identifier indicating labor wages (for example, "labor wages"). If it is determined that such expense information does not exist in the expense information storage unit 111, the inspection unit 131 obtains an inspection result indicating that "the expenses corresponding to the entry / exit information have not been applied for".

[0235] Regarding whether the obtained entry / exit information corresponds to work that does not fall within the salary range, the inspection unit 131, for example, obtains the day-of-the-week information included in the entry / exit information and determines that the obtained entry / exit information corresponds to work that does not fall within the salary range when the day-of-the-week information is a day that is not a workday (for example, Saturday, Sunday, holiday). The inspection unit 131, for example, obtains the applicant identifier corresponding to the entry / exit information and determines that the obtained entry / exit information corresponds to work that does not fall within the salary range when the applicant type information paired with the applicant identifier is pre-determined information (for example, "part-time job", "part-time"). (b) Omission of business trip expense application

[0236] The inspection unit 131 obtains the entry / exit information corresponding to a single applicant identifier from the entry / exit information storage unit 1123. Next, the inspection unit 131 determines whether the obtained entry / exit information corresponds to business trips. When the entry / exit information corresponds to business trips, the inspection unit 131 determines whether there is expense information in the expense information storage unit 111 that corresponds to the single applicant identifier and has the same usage date information as the working day information included in the entry / exit information, and that has an expense type identifier for expenses applied for during business trips (for example, "business trip expenses", "travel expenses"). If the inspection unit 131 determines that such expense information does not exist in the expense information storage unit 111, the inspection unit 131 obtains an inspection result indicating that "expenses corresponding to business trips have not been applied for".

[0237] Note that, for example, when the entry / exit information does not have start time information and end time information, the inspection unit 131 determines that the entry / exit information corresponds to business trips. For example, when the entry / exit information does not have start time information and end time information, and the attendance information corresponding to the single applicant identifier and having the same working day information as the usage date information indicates attendance (not absence), the inspection unit 131 determines that the entry / exit information corresponds to business trips. (14-3) Detection of Missing Applications Using Business Activity Information (a) Omission of Application for Business Trip Expenses

[0238] The inspection unit 131 obtains the business activity information corresponding to a single applicant identifier from the business activity information storage unit 1124. Next, the inspection unit 131 determines whether the obtained business activity information corresponds to business trips. When the business activity information corresponds to business trips, the inspection unit 131 determines whether there is expense information in the expense information storage unit 111 that corresponds to the single applicant identifier and has the same usage date information as the business day information included in the business activity information, and that has an expense type identifier for expenses applied for during business trips (for example, "business trip expenses", "travel expenses"). If the inspection unit 131 determines that such expense information does not exist in the expense information storage unit 111, the inspection unit 131 obtains an inspection result indicating that "expenses corresponding to business trips have not been applied for".

[0239] Note that the inspection unit 131 uses, for example, the location identifier included in the business activity information and the pre-determined location information of the company to obtain the distance between the location identified by the location identifier and the company using the map information in the map information storage unit 1182. When it is determined that the distance is equal to or greater than the distance at which business trip expenses are incurred, it is determined that the business activity information corresponds to a business trip. Note that the information on the minimum distance at which business trip expenses are incurred is stored, for example, in the company regulation information storage unit 113.

[0240] Also, the inspection unit 131 determines, for example, that the business activity information corresponds to a business trip when the business activity information has a location identifier.

[0241] Note that the algorithm for determining that the business activity information corresponds to a business trip is not limited. The business activity information may have a flag indicating whether it is a business trip or not. (b) Omission of application for transportation expenses

[0242] The inspection unit 131 acquires one or more location identifiers included in the business activity information corresponding to one applicant identifier from the business activity information storage unit 1124. Next, the inspection unit 131 determines whether transportation expenses are incurred using the pre-stored location information of the company and the one or more acquired location identifiers. When it is determined that transportation expenses are incurred, the inspection unit 131 determines whether there is expense information in the expense information storage unit 111 that has the same usage date information as the business day information included in the business activity information and has an expense type identifier of "travel and transportation expenses". When the inspection unit 131 determines that such expense information does not exist in the expense information storage unit 111, the inspection unit 131 obtains an inspection result indicating that the "transportation expenses have not been applied for".

[0243] Regarding whether transportation expenses are incurred, the inspection unit 131 makes a determination using, for example, the calculation information in the calculation information storage unit 1181. Specifically, the inspection unit 131 provides, for example, the company's location information and the location identifier to a calculation module that calculates transportation expenses, and determines whether information on transportation expenses is output. Further, the inspection unit 131 acquires, for example, the distance between the company's location information and the location identifier using map information, and determines whether transportation expenses are incurred based on whether the distance is equal to or greater than a threshold value. Note that the calculation module is a known technology. (14-4) Detection of Application Omissions Using Business Vehicle Location Information (a) Omission of Business Trip Expense Applications

[0244] The inspection unit 131 acquires from the business vehicle location information storage unit 1126 one or more pieces of business vehicle location information corresponding to one applicant identifier and one usage date information. Next, the inspection unit 131 determines whether the acquired one or more pieces of business vehicle location information are information corresponding to a business trip. When the business vehicle location information is information corresponding to a business trip, the inspection unit 131 determines whether there is expense information in the expense information storage unit 111 that corresponds to one applicant identifier, has the same usage date information as the one usage date information corresponding to the business vehicle location information, and has an expense type identifier (e.g., "business trip expenses") for the expenses applied for during the business trip. When the inspection unit 131 determines that such expense information does not exist in the expense information storage unit 111, the inspection unit 131 obtains an inspection result indicating that "the expenses corresponding to the business trip have not been applied for".

[0245] Note that the inspection unit 131 uses, for example, one or more pieces of business vehicle location information and the pre-stored company location information to obtain the maximum value of the distance between the location indicated by the business vehicle location information and the company using the map information in the map information storage unit 1182. When it is determined that the maximum value of the distance is a distance equal to or greater than the distance at which business trip expenses are incurred, the inspection unit 131 determines that the business activity information is information corresponding to a business trip. Note that information on the minimum distance at which business trip expenses are incurred is stored, for example, in the company regulation information storage unit 113.

[0246] In addition, when there is a business trip flag associated with each business vehicle position information of 1 or more, for example, the inspection unit 131 determines that the business activity information corresponds to information for a business trip. Note that the business trip flag is a flag indicating a business trip.

[0247] The output unit 14 outputs various types of information. The various types of information are, for example, inspection results, image inspection results, and statistical processing results. Here, the output is usually transmission to the applicant terminal 2, but may also be transmission to other devices such as the administrator terminal, storage in the expense inspection device 1, display on a display, etc. (15) Invoice Image Inspection Performed by the Image Inspection Means 1311

[0248] The image inspection means 1311 performs, for example, one or more of character recognition processing and machine learning processing (such as any of the above (1) to (3) methods), acquires one or more character strings, determines whether each of the one or more character strings satisfies a predetermined condition, and obtains an image inspection result. The one or more character strings are, for example, any of payment amount information, store identifier, counterparty identifier, usage date information, item, summary, and payment means information.

[0249] Examples of the inspection performed by the image inspection means 1311 are as follows in (15-1) to (15-9). The image inspection means 1311 performs, for example, any one or more of the inspections in (15-1) to (15-9) and obtains an image inspection result. Note that (15-1) to (15-9) are examples of invoice image inspection. (15-1) Inspection of Discrepancy between Invoice Image and Character String of Expense Information

[0250] The image inspection means 1311 acquires one or more sets of a combination of a character string and a class from the receipt image included in the expense information received by the expense reception section 121. Next, for each set, the inspection section 131 acquires the character string (for example, any one of the payment amount information, store identifier, counterparty identifier, use date information, item, description, and payment means information) corresponding to the class of the set and included in the expense information received by the expense reception section 121. Next, for each set, the inspection section 131 compares the character string of one class acquired from the receipt image with the character string of the same class included in the expense information received by the expense reception section 121, and determines whether they have a predetermined relationship. If they do not have a predetermined relationship, the inspection section 131 obtains an inspection result indicating fraud.

[0251] Note that the predetermined relationship is that they are identical, or are similar enough to satisfy predetermined conditions (for example, the similarity is equal to or greater than a threshold value, only the difference between "(Co., Ltd.)" and "Corporation", only the difference in notation, etc.). (15-2) Inspection of Amount Processing (a) When Using Character Recognition Processing

[0252] The image inspection means 1311 acquires, for example, by character recognition technology, the character string and score of the amount area from the receipt image, and determines that there has been processing of the amount on the receipt when it is determined that the score is low enough to satisfy a predetermined condition. Note that the image inspection means 1311 acquires, for example, all the characters of the receipt image by character recognition technology, detects the character "￥" from the set of these characters, and acquires the numerical string to the right of the character "￥" as the payment amount information. (b) When Using Machine Learning Processing

[0253] The image inspection means 1311 configures, for example, a learner that performs learning processing by a machine learning algorithm using, as teacher data, one or more receipt images with the amount disguised by handwriting and one or more receipt images without disguise, and acquires an inspection result as to whether the amount is disguised by using the receipt image as an input.

[0254] Next, the image inspection means 1311 performs prediction processing by means of a machine learning algorithm using, for example, the receipt image received by the expense reception unit 121 and a learning device, and obtains an image inspection result indicating whether the amount described in the receipt image is forged by handwriting. (15-3) Inspection of Inappropriateness of Tax Classification etc.

[0255] The image inspection means 1311 acquires two or more character strings from the receipt image. Next, the image inspection means 1311 determines whether the two or more character strings match a predetermined fraud pattern. When they match the fraud pattern, the image inspection means 1311 obtains an inspection result indicating that it is fraudulent.

[0256] The fraud pattern is, for example, that the character string "souvenir" is included in the character strings corresponding to the class "abstract" and "10%" is included in the character strings corresponding to the class "tax classification". Such a fraud pattern is a fraud in tax classification. For example, when the image inspection means 1311 determines, using the acquired character strings, that the character string "souvenir" is included in the character strings corresponding to the class "abstract" and "10%" is included in the character strings corresponding to the class "tax classification", the image inspection means 1311 obtains an image inspection result indicating that it is "fraud in tax classification". (15-4) Inspection of Incompleteness of Recipient Name

[0257] The image inspection means 1311 acquires one or more character strings from the receipt image in association with classes.

[0258] Next, when the image inspection means 1311 determines that the character string corresponding to the class "recipient name" does not match the company name stored in the storage unit 11, the image inspection means 1311 obtains an image inspection result indicating that the recipient name of the receipt is incomplete. Also, for example, when the image inspection means 1311 determines, using the acquired character strings, that the character string corresponding to the class "recipient name" is an inappropriate character string such as "superior" stored in the storage unit 11, the image inspection means 1311 obtains an image inspection result indicating that the recipient name of the receipt is incomplete. (15-5) Inspection of Presence or Absence of Signature on Receipt

[0259] The image inspection means 1311 constructs a learning device using a machine learning algorithm with teacher data that takes, for example, one or more receipts with a signature as positive examples and one or more receipts without a signature as negative examples. Then, the image inspection means 1311 performs prediction processing using the received receipt image and the learning device to obtain information indicating the presence or absence of a signature. And when the image inspection means 1311 determines that there is no signature, it obtains an image inspection result indicating the deficiency of the absence of a signature on the receipt. (15-6) Inspection of the Blurriness of the Receipt Image (a) When Using Character Recognition Processing (First Blurriness Processing)

[0260] The image inspection means 1311 uses character recognition technology to obtain one or more character strings together with a character recognition score from the receipt image received by the expense reception unit 121, and performs first blurriness processing to determine that the receipt image is blurry when the score is as low as to satisfy a predetermined condition. Note that the technology for performing character recognition, obtaining character strings, and outputting a character recognition score (which may also be referred to as likelihood) is a known technology. (b) When Using Machine Learning Processing (Second Blurriness Processing)

[0261] The image inspection means 1311 performs learning processing using a machine learning algorithm with one or more blurry receipt images and one or more clear receipt images to construct a learning device. Note that such a learning device is a learning device that takes a receipt image as an input and obtains a determination result as to whether the receipt image is blurry or clear.

[0262] Next, the image inspection means 1311 performs prediction processing using a machine learning algorithm with the receipt image received by the expense reception unit 121 and the learning device to obtain an inspection result as to whether the receipt image is blurry or clear. (15-7) Inspection of the Settlement Means

[0263] The image inspection means 1311 acquires the payment means information (e.g., "OO PAY"), which is a character string, from the receipt image, inspects whether the payment means information is the payment means information possessed by the company regulation information, and acquires the image inspection result. Note that the company regulation information exists in the company regulation information storage unit 113. (15-8) Inspection of the presence or absence of a corner mark on a handwritten receipt (a) When using machine learning processing

[0264] The image inspection means 1311 performs learning processing by an algorithm of machine learning, for example, using one or more receipt images that are handwritten and have a corner mark as positive examples, and one or more receipt images without a corner mark as negative examples, and constructs a learning device. Note that such a learning device is a learning device that takes a receipt image as an input and outputs whether a corner mark is pressed.

[0265] Next, the image inspection means 1311 performs prediction processing by an algorithm of machine learning using the received receipt image and the learning device, and acquires an image inspection result indicating whether a corner mark is pressed. (b) When using image recognition processing

[0266] The image inspection means 1311 performs character recognition processing on the received receipt image and determines whether handwritten characters exist (e.g., whether the score is less than or equal to a threshold value or less than the threshold value). When it is determined that handwritten characters exist, the image inspection means 1311 determines, for example, by image recognition whether there is a corner mark whose pixel value is the pixel value of a red region and has a generally rectangular contour. When it is determined that no corner mark exists, the image inspection means 1311 acquires an image inspection result indicating that no corner mark is pressed. (15-9) Inspection of the timestamp

[0267] The image inspection means 1311 acquires the date information indicated by the timestamp included in the received receipt image. Note that the date information is information indicating the date when the timestamp was added to the receipt image.

[0268] Next, the image inspection means 1311 acquires the receipt issue date corresponding to the received receipt image.

[0269] Next, the image inspection means 1311 determines whether the date indicated by the acquired date information has passed a predetermined period or more with respect to the receipt issue date, and acquires the image inspection result. The predetermined period or more is, for example, "3 days or more" or "4 days or more".

[0270] Note that the image inspection means 1311 usually acquires the receipt issue date from the receipt image, but may also acquire the receipt issue date that is a character string included in the expense information received by the expense reception unit 121. In addition, the technology of adding a timestamp to the receipt image and the technology of acquiring the timestamp included in the receipt image are well-known technologies.

[0271] The storage unit 11, the expense information storage unit 111, the applicant aggregation storage unit 112, the company regulation information storage unit 113, the restaurant aggregation storage unit 114, the entertainment establishment aggregation storage unit 115, the counterpart aggregation storage unit 116, the card usage expense storage unit 117, the means of transportation information storage unit 118, the personal information storage unit 1121, the attendance information storage unit 1122, the entry / exit information storage unit 1123, the business activity information storage unit 1124, the card detail information storage unit 1125, the business vehicle location information storage unit 1126, the calculation information storage unit 1181, the map information storage unit 1182, and the first storage unit 21 are preferably non-volatile recording media, but can also be realized by volatile recording media.

[0272] The process of storing information in the storage unit 11 or the like is not limited. For example, information may be stored in the storage unit 11 or the like via a recording medium, information transmitted via a communication line or the like may be stored in the storage unit 11 or the like, or information input via an input device may be stored in the storage unit 11 or the like.

[0273] The reception unit 12, the expense reception unit 121, and the first reception unit 25 are usually realized by wireless or wired communication means, but may also be realized by means of receiving broadcasts.

[0274] The processing unit 13, the inspection unit 131, the statistical processing unit 132, the image inspection means 1311, and the first processing unit 23 can usually be realized from a processor, a memory, etc. The processing procedure of the processing unit 13 is usually realized by software, and the software is recorded on a recording medium such as a ROM. However, it may be realized by hardware (a dedicated circuit). The processor may be an MPU, a CPU, a GPU, etc., and its type does not matter.

[0275] The output unit 14, the result output unit 141, and the first transmission unit 24 are usually realized by wireless or wired communication means, but may be realized by broadcasting means.

[0276] The first reception unit 22 can be realized by a device driver of an input means such as a touch panel or a keyboard, control software of a menu screen, etc.

[0277] The first output unit 26 may or may not be considered to include output devices such as a display and a speaker. The first output unit 26 can be realized by driver software of the output device or driver software of the output device and the output device, etc. comprises.

[0278] Next, an operation example of the expense inspection device 1 will be described using the flowchart of FIG. 4.

[0279] (Step S401) The expense reception unit 121 determines whether it has received expense information associated with the application form identifier from the applicant terminal 2. If it has received the expense information, it proceeds to step S402, and if it has not received the expense information, it proceeds to step S406.

[0280] (Step S402) The processing unit 13 performs an inspection process on the expense information received in step S401. The inspection process is a process for inspecting the fraud of the expense application. An example of the inspection process will be described using the flowchart of FIG. 5.

[0281] (Step S403) The inspection unit 131 determines whether the inspection result obtained in step S402 is "valid". If it is "valid", it proceeds to step S404; if it is not "valid", it proceeds to step S405.

[0282] (Step S404) The processing unit 13 or an accumulation unit (not shown) stores the expense information received in step S401 in the expense information storage unit 111 in association with the application form identifier. It returns to step S401. Note that in step S404, the result output unit 141 may transmit the inspection result indicating that it is "valid" to the applicant terminal 2 that transmitted the expense information.

[0283] (Step S405) The result output unit 141 transmits the inspection result obtained in step S402 to the applicant terminal 2 that transmitted the expense information. It returns to step S401. Note that in step S405, the inspection unit 131 may increment by 1 the number of irregularities corresponding to the applicant identifier corresponding to the expense information. Also, in step S405, the processing unit 13 or an accumulation unit (not shown) may store the expense information received in step S401 in the expense information storage unit 111 in association with the application form identifier.

[0284] (Step S406) The processing unit 13 determines whether it is the timing to perform a statistical inspection. If it is the timing to perform a statistical inspection, it proceeds to step S407; if it is not the timing to perform a statistical inspection, it proceeds to step S414.

[0285] Note that the processing unit 13 obtains the time from a clock (not shown) and determines that it is the timing to perform a statistical inspection if the time is after a predetermined time. Also, the processing unit 13 determines that it is the timing to perform a statistical inspection when an instruction for a statistical inspection is received. Also, a statistical inspection is an inspection for irregularities using the statistical processing result of expense information. It is preferable that the statistical inspection is performed regularly (for example, once a month).

[0286] (Step S407) The processing unit 13 substitutes 1 into the counter i.

[0287] (Step S408) The processing unit 13 determines whether the i-th applicant identifier exists in the expense information storage unit 111. If the i-th applicant identifier exists, it proceeds to step S409; if the i-th applicant identifier does not exist, it proceeds to step S412. Whether the i-th applicant identifier exists or not is whether the i-th applicant subject to inspection exists or not.

[0288] (Step S409) The processing unit 13 performs statistical processing on the expense information corresponding to the i-th applicant identifier, and uses the statistical processing result to conduct an inspection regarding the fraud of the expense application. An example of such statistical inspection processing will be described using the flowchart of FIG. 6.

[0289] (Step S410) The processing unit 13 associates the inspection result obtained in step S409 with the i-th applicant identifier and outputs it. For example, the processing unit 13 accumulates the inspection result in the storage unit 11 in association with the i-th applicant identifier. Also, for example, the processing unit 13 transmits the inspection result associated with the i-th applicant identifier to a terminal (not shown).

[0290] (Step S411) The processing unit 13 increments the counter i by 1. It returns to step S408.

[0291] (Step S412) The statistical processing unit 132 constitutes the statistical processing result to be output.

[0292] (Step S413) The result output unit 141 outputs the statistical processing result configured in step S412. It returns to step S401. Note that the output of the statistical processing result is, for example, accumulating the statistical processing result in the storage unit 11, or transmitting the statistical processing result to a terminal (not shown).

[0293] (Step S414) The processing unit 13 determines whether it is the timing to conduct an unreported inspection. If it is the timing to conduct an unreported inspection, it proceeds to step S415; if it is not the timing to conduct an unreported inspection, it returns to step S401.

[0294] Note that the processing unit 13 acquires the time from a clock (not shown). If the time is after a predetermined time, the processing unit 13 determines that it is the timing to perform the omission inspection of declarations. Further, when an instruction for the omission inspection of declarations is received, the processing unit 13 determines that it is the timing to perform the omission inspection of declarations. The omission inspection of declarations is an inspection for omission of expense applications. It is preferable that the omission inspection of declarations is performed periodically (for example, once a month).

[0295] (Step S415) The processing unit 13 performs an inspection for omission of expense applications. An example of the processing for the omission inspection will be described with reference to the flowchart of FIG. 7.

[0296] (Step S416) The result output unit 141 outputs the inspection result of the omission inspection obtained in Step S415. The process returns to Step S401. The output of the inspection result here is, for example, accumulation in the storage unit 11 of the inspection result, transmission to the applicant identified by the applicant identifier corresponding to the omission, transmission to a terminal (not shown), etc.

[0297] Note that in the flowchart of FIG. 4, the process ends due to a power-off or an interrupt of the end of processing.

[0298] Next, an example of the inspection process in Step S402 will be described with reference to the flowchart of FIG. 5.

[0299] (Step S501) The inspection unit 131 determines whether a receipt image is included in the received expense information. If a receipt image is included, the process proceeds to Step S502, and if a receipt image is not included, the process proceeds to Step S505.

[0300] (Step S502) The image inspection means 1311 acquires one or two or more pairs of a character string and a class from the receipt image. Since such processing has been described above, detailed description thereof is omitted here.

[0301] (Step S503) The image inspection means 1311 performs a receipt image inspection and obtains the inspection result.

[0302] The receipt image inspection is, for example, one or more inspections among the above-mentioned (15-1) to (15-9).

[0303] (Step S504) The inspection unit 131 performs a common inspection and obtains the inspection result. The common inspection is an inspection that does not depend on the expense type identifier (it may also be an item) of the expense information.

[0304] The common inspection is, for example, the inspection of expenses other than the attendance days of (1-1)(2-1), the inspection of (4-1) receipt splitting, the inspection of (5-1) improper use of company vehicles, the inspection using (6) card usage expense information, the inspection using (10) counterparty information, the inspection of (11-1) duplicate applications, the inspection of (11-2) reuse of receipts, the inspection of a large number of expense applications on the same day in (11-3), and the detection of fraud by the approver of the expense application in (13).

[0305] (Step S505) The inspection unit 131 obtains the expense type identifier from the received expense information.

[0306] (Step S506) The inspection unit 131 determines whether the expense type identifier obtained in Step S505 is "transportation expenses (it may also be travel transportation expenses)". If it is "transportation expenses", it proceeds to Step S507; if it is not "transportation expenses", it proceeds to Step S508.

[0307] (Step S507) The inspection unit 131 performs a hospitality expense inspection process and obtains the inspection result. It proceeds to Step S514.

[0308] The transportation expense inspection process is a process for inspections specific to transportation expenses. The transportation expense inspection process is, for example, the inspection of (3-1) transportation expense fraud (i), the inspection of (3-2) transportation expense fraud (ii), the inspection of taxi usage after an in-company drinking party in (4-2), the inspection of (8-1) transportation expense fraud for trains, buses, or airplanes, the inspection of (8-2) taxi fare fraud, and the inspection of duplication with the regular period in (8-3).

[0309] (Step S508) The inspection unit 131 determines whether the expense type identifier obtained in step S505 is "entertainment expenses (it may also be hospitality entertainment expenses)". If it is "entertainment expenses", it proceeds to step S509; if it is not "entertainment expenses", it proceeds to step S510.

[0310] (Step S509) The inspection unit 131 performs entertainment expense inspection processing and obtains the inspection result. It proceeds to step S514.

[0311] The entertainment expense inspection processing is processing for inspections specific to entertainment expenses. The entertainment expense inspection processing includes, for example, (9-1) inspection for store fraud (use of places such as brothels), (9-2) inspection for amount fraud, (9-3) inspection for whether entertainment expenses are used at restaurants, (10) inspection using counterparty information, and (11-4) inspection for fraud due to secondary meeting expenses.

[0312] (Step S510) The inspection unit 131 determines whether the expense type identifier obtained in step S505 is "accommodation expenses". If it is "accommodation expenses", it proceeds to step S511; if it is not "accommodation expenses", it proceeds to step S512.

[0313] (Step S511) The inspection unit 131 performs accommodation expense inspection processing and obtains the inspection result. It proceeds to step S514.

[0314] The accommodation expense inspection processing is processing for inspections specific to accommodation expenses. The accommodation expense inspection processing includes, for example, (1-3) inspection for accommodation expense fraud and (2-3) inspection for accommodation expense fraud.

[0315] (Step S512) The inspection unit 131 determines whether the expense type identifier obtained in step S505 is "business trip expenses". If it is "business trip expenses", it proceeds to step S513; if it is not "business trip expenses", it proceeds to step S512.

[0316] (Step S513) The inspection unit 131 performs business trip expense inspection processing and obtains the inspection result. It proceeds to step S514.

[0317] The business trip expense inspection process is a process for inspections specific to business trip expenses. The business trip expense inspection process is, for example, (1-2) inspection for fraud in business trip expenses, (2-2) inspection for fraud in business trip expenses.

[0318] (Step S514) The inspection unit 131 uses the obtained inspection results to compose the output inspection results. Return to the upper-level process.

[0319] For example, if one or more inspection results of fraud are obtained, the inspection unit 131 composes inspection results including all inspection results in case of fraud. Also, if no inspection result of fraud is obtained, the inspection unit 131 composes inspection results indicating that it is "legitimate".

[0320] Next, an example of the statistical inspection process in step S409 will be described using the flowchart in FIG. 6.

[0321] (Step S601) The statistical processing unit 132 substitutes 1 for the counter i.

[0322] (Step S602) The statistical processing unit 132 determines whether the i-th store identifier among one or more expense information corresponding to the applicant identifier to be inspected (the i-th applicant identifier in step S408) exists in the store identifiers of the one or more expense information in the expense information storage unit 111. If the i-th store identifier exists, go to step S603; if the i-th store identifier does not exist, go to step S607.

[0323] Note that the i-th store identifier is the i-th store identifier among the store identifiers of one or more expense information corresponding to the applicant identifier to be inspected after unique processing. Also, the period of the expense information to be inspected may be determined in advance or may be all periods.

[0324] (Step S603) The statistical processing unit 132 obtains the number of expense information items corresponding to the applicant identifier to be inspected and including the i-th store identifier. The statistical processing unit 132 uses this number to obtain store frequency information. Note that the store frequency information may be the same value as the number, or a value obtained by dividing the number by a period, etc. The store frequency information is usually a value calculated by an increasing function using this number as a parameter.

[0325] (Step S604) The inspection unit 131 determines whether the store frequency information obtained in Step S603 is large enough to satisfy a predetermined store frequency condition. If it satisfies the store frequency condition, it proceeds to Step S605; if it does not satisfy the store frequency condition, it proceeds to Step S606.

[0326] (Step S605) The inspection unit 131 obtains, in association with the applicant identifier to be inspected, an inspection result indicating "excessive use of a single store" and an inspection result having the i-th store identifier. Note that the inspection unit 131 may increment by 1 the number of irregularities corresponding to the applicant identifier to be inspected.

[0327] (Step S606) The statistical processing unit 132 increments the counter i. It returns to Step S602.

[0328] (Step S607) The statistical processing unit 132 substitutes 1 for the counter i.

[0329] (Step S608) The statistical processing unit 132 determines whether, among the one or more expense information items corresponding to the applicant identifier to be inspected and stored in the expense information storage unit 111, the i-th partner identifier exists in the store identifiers of the expense information. If the i-th partner identifier exists, it proceeds to Step S609; if the i-th partner identifier does not exist, it proceeds to Step S613.

[0330] The i-th counterparty identifier is the i-th counterparty identifier among the uniquely processed counterparty identifiers in one or more expense information items corresponding to the applicant identifier of the inspection target. Also, the period of the expense information of the inspection target may be determined in advance or may cover all periods.

[0331] (Step S609) The statistical processing unit 132 obtains the number of expense information items corresponding to the applicant identifier of the inspection target and including the i-th counterparty identifier. The statistical processing unit 132 uses this number to obtain counterparty frequency information. Note that the counterparty frequency information may be the same value as the number, or may be a value obtained by dividing the number by a period, etc. The counterparty frequency information is usually a value calculated by an increasing function using this number as a parameter.

[0332] (Step S610) The inspection unit 131 determines whether the counterparty frequency information obtained in Step S603 is large enough to satisfy a predetermined counterparty frequency condition. If it satisfies the counterparty frequency condition, it proceeds to Step S611; if it does not satisfy the counterparty frequency condition, it proceeds to Step S612.

[0333] (Step S611) The inspection unit 131 obtains, in association with the applicant identifier of the inspection target, an inspection result indicating that "the number of receptions, etc. of a single counterparty is too large" and an inspection result having the i-th counterparty identifier. Note that the inspection unit 131 may increment the number of irregularities corresponding to the applicant identifier of the inspection target by 1.

[0334] (Step S612) The statistical processing unit 132 increments the counter i and returns to Step S608.

[0335] (Step S613) The inspection unit 131 obtains the number of irregularities corresponding to the applicant identifier of the inspection target from the personal information storage unit 1121.

[0336] (Step S614) The inspection unit 131 determines whether the number of illegal attempts obtained in step S613 meets the illegal attempt condition. If it meets the illegal attempt condition, it proceeds to step S615; if it does not meet the illegal attempt condition, it proceeds to step S616.

[0337] (Step S615) The inspection unit 131 obtains an inspection result indicating that "the applicant has made a large number of illegal attempts" in association with the applicant identifier of the inspection target. Note that the inspection result may be only the applicant identifier with a large number of illegal attempts.

[0338] (Step S616) The inspection unit 131 determines whether it has obtained an illegal inspection result as a result of the statistical inspection. If it has obtained the inspection result, it returns to the upper-level process; if it has not obtained the inspection result, it proceeds to step S617.

[0339] (Step S617) The inspection unit 131 assigns "legitimate" to the variable "inspection result". It returns to the upper-level process.

[0340] Next, a processing example of the leakage inspection in step S415 will be described using the flowchart in FIG. 7.

[0341] (Step S701) The inspection unit 131 assigns 1 to the counter i. The counter i is the counter of the applicant under inspection.

[0342] (Step S702) The inspection unit 131 determines whether the i-th applicant identifier exists in the storage unit 11. If the i-th applicant identifier exists, it proceeds to step S703; if the i-th applicant identifier does not exist, it returns to the upper-level process. The i-th applicant identifier is the identifier of the i-th applicant under inspection.

[0343] (Step S703) The inspection unit 131 assigns 1 to the counter j. The counter j is the counter of the day under inspection.

[0344] (Step S704) The inspection unit 131 determines whether there is date information indicating the j-th day of the inspection target. If there is date information indicating the j-th day, it proceeds to step S705; if not, it proceeds to step S722. It is assumed that the days for leakage inspection are determined in advance, and the information for specifying the days for leakage inspection is stored in a buffer (not shown).

[0345] (Step S705) The inspection unit 131 determines whether there is attendance information corresponding to the i-th applicant identifier and having the same working day information as the date information indicating the j-th day in the attendance information storage unit 1122. If it exists, it proceeds to step S706; if not, it proceeds to step S709.

[0346] (Step S706) The inspection unit 131 acquires from the attendance information storage unit 1122 the attendance information corresponding to the i-th applicant identifier and having the same working day information as the date information indicating the j-th day. The inspection unit 131 uses the acquired attendance information to conduct an inspection for leakage of expense applications. Such inspection is, for example, the process described in “(14-1) Detection of Application Leakage Using Attendance Information”.

[0347] (Step S707) The inspection unit 131 determines whether there is a leakage based on the result of the inspection in step S706. If there is a leakage, it proceeds to step S708; if not, it proceeds to step S709.

[0348] (Step S708) The inspection unit 131 acquires the inspection result indicating that there is a leakage and the content of the leakage, associated with the i-th applicant identifier and the j-th date information.

[0349] (Step S709) The inspection unit 131 determines whether there is entry / exit information corresponding to the i-th applicant identifier and having the same working day information as the date information indicating the j-th day in the entry / exit information storage unit 1123. If it exists, it proceeds to step S710; if not, it proceeds to step S713.

[0350] (Step S710) The inspection unit 131 acquires, from the entry / exit information storage unit 1123, entry / exit information that corresponds to the i-th applicant identifier and has the same working day information as the day information indicating the j-th day. The inspection unit 131 uses the acquired entry / exit information to inspect for omission of expense applications. Such inspection is, for example, the process described in "(14-2) Detection of application omission using entry / exit information".

[0351] (Step S711) The inspection unit 131 determines whether there is an omission based on the result of the inspection in Step S710. If there is an omission, it proceeds to Step S712; if not, it proceeds to Step S713.

[0352] (Step S712) The inspection unit 131 acquires an inspection result indicating that there is an omission and the content of the omission, in association with the i-th applicant identifier and the j-th day information.

[0353] (Step S713) The inspection unit 131 determines whether there is business activity information that corresponds to the i-th applicant identifier and has the same business day information as the day information indicating the j-th day, in the business activity information storage unit 1124. If it exists, it proceeds to Step S714; if not, it proceeds to Step S717.

[0354] (Step S714) The inspection unit 131 acquires, from the business activity information storage unit 1124, business activity information that corresponds to the i-th applicant identifier and has the same business day information as the day information indicating the j-th day. The inspection unit 131 uses the acquired business activity information to inspect for omission of expense applications. Such inspection is, for example, the process described in "(14-3) Detection of application omission using business activity information".

[0355] (Step S715) The inspection unit 131 determines whether there is an omission based on the result of the inspection in Step S714. If there is an omission, it proceeds to Step S716; if not, it proceeds to Step S717.

[0356] (Step S716) The inspection unit 131 acquires an inspection result indicating that there is a leak and the content of the leak, in association with the i-th applicant identifier and the j-th date information.

[0357] (Step S717) The inspection unit 131 determines whether there is business vehicle position information having the same business day information as the date information indicating the j-th day corresponding to the i-th applicant identifier in the business vehicle position information storage unit 1126. If it exists, it proceeds to step S718, and if it does not exist, it proceeds to step S721.

[0358] (Step S718) The inspection unit 131 acquires from the business vehicle position information storage unit 1126 one or more pieces of business vehicle position information having the same business day information as the date information indicating the j-th day corresponding to the i-th applicant identifier. The inspection unit 131 performs an inspection for leakage of expense applications using the one or more pieces of acquired business vehicle position information. Such inspection is, for example, the process described in “(14-4) Detection of Application Leakage Using Business Vehicle Position Information”.

[0359] (Step S719) The inspection unit 131 determines whether there is a leak based on the result of the inspection in step S718. If there is a leak, it proceeds to step S720, and if there is no leak, it proceeds to step S721.

[0360] (Step S720) The inspection unit 131 acquires an inspection result indicating that there is a leak and the content of the leak, in association with the i-th applicant identifier and the j-th date information.

[0361] (Step S721) The inspection unit 131 increments the counter j by 1. It returns to step S704.

[0362] (Step S722) The inspection unit 131 constitutes an inspection result corresponding to the i-th applicant identifier. Note that the inspection unit 131 temporarily accumulates the inspection result, for example, in association with the i-th applicant identifier. The inspection result has, for example, the results of one or more leakage inspections. When there is no leak, the inspection result is information indicating “no leak”.

[0363] (Step S723) The inspection unit 131 increments the counter i by 1. Return to step S702.

[0364] Next, an operation example of the applicant terminal 2 will be described. The first reception unit 22 of the applicant terminal 2 receives an input of expense information from the user. Next, the first processing unit 23 reads out the applicant identifier stored in the first storage unit 21. Then, the first processing unit 23 constructs transmission information having the received expense information and the read applicant identifier. Next, the first transmission unit 24 transmits the transmission information having the expense information and the applicant identifier to the expense inspection device 1.

[0365] Next, the first reception unit 25 receives the inspection result from the expense inspection device 1. The first processing unit 23 is configured to output the received inspection result. The first output unit 26 outputs the inspection result. (Specific example of statistical processing result)

[0366] Hereinafter, an example of the statistical processing result acquired by the statistical processing unit 132 of the expense inspection device 1 and output by the result output unit 141 in the present embodiment will be described.

[0367] (Specific example 1) It is assumed that the statistical processing unit 132 statistically processes the expense information of each applicant for a certain period (for example, one month in December 2019), which is the expense information in the expense information storage unit 111, for each applicant, and acquires the store frequency information for each applicant identifier and each store identifier. Also, it is assumed that the statistical processing unit 132 has acquired the number of expense information for each applicant identifier.

[0368] And it is assumed that the statistical processing unit 132 has acquired a statistical processing result in which the store frequency information for each applicant identifier and each store identifier is plotted on a graph with the store frequency information on the vertical axis and the number of expense information for each applicant identifier on the horizontal axis.

[0369] Also, assume that when the statistical processing unit 132 determines that the risk is high if the store frequency condition "store frequency information >= 3" in the storage unit 11 is satisfied. It can be said that a high risk means fraud. Then, the statistical processing unit 132 acquires the applicant identifier of the applicant determined to have a high risk, the store identifier of the store used, and the store frequency information.

[0370] Then, the statistical processing unit 132 constitutes the statistical processing result output as a result of the above processing.

[0371] Next, the result output unit 141 outputs the statistical processing result (801, 802). Such an output example is shown in FIG. 8.

[0372] In FIG. 8, 801 is the statistical processing result of plotting the store frequency information on a graph. The vertical axis of 801 is the maximum number of cases (store frequency information) for each person and each store. Also, the horizontal axis of 801 is the number of applications per person.

[0373] Also, 802 is a table consisting of records having the applicant identifier (applicant), store name, and store frequency information (number of cases) corresponding to the store frequency information determined to have a high risk.

[0374] (Specific Example 2) Specific Example 2 is an example of acquiring information when there is a punch-in despite being on a business trip.

[0375] For example, when the attendance information indicates a business trip for each applicant identifier, or when expense information for business trip expenses or transportation expenses is applied, the statistical processing unit 132 determines that the date corresponding to the work date information included in the attendance information or the use date information included in the expense information is the date of the business trip.

[0376] Next, the statistical processing unit 132 obtains the frequency (for example, the number of times in one month) of the entry / exit information that includes the same working day information as the working day information included in the attendance information or the usage date information included in the expense information, and for which there are a working start time and a working end time (there is a time stamp). Such information is the frequency of having a time stamp during a business trip.

[0377] Also, for example, the statistical processing unit 132 obtains, for each applicant identifier, the average value of the difference between the working hours indicated by each attendance information in one month and the working hours indicated by the entry / exit information that includes the same working day information as the working day information included in the attendance information. Such information is the deviation between the attendance information and the time stamp.

[0378] Then, the statistical processing unit 132 constructs a statistical processing result that is a graph in which dots of applicant identifiers are plotted on a graph with the frequency of having a time stamp during a business trip on the horizontal axis and the deviation between the attendance information and the time stamp on the vertical axis for each applicant identifier.

[0379] Next, the result output unit 141 outputs the statistical processing result. An example of such output is shown in FIG. 9. In FIG. 9, the applicant corresponding to the dots in the area 901 is an applicant with a high possibility of fraud.

[0380] As described above, according to the present embodiment, by using external information or expense information other than the applied expense information, inspections can be appropriately performed on inappropriate expense applications.

[0381] Also, according to the present embodiment, by using applicant information, inspections can be appropriately performed on inappropriate expense applications.

[0382] Also, according to the present embodiment, by using the attendance information of the applicant, inspections can be appropriately performed on inappropriate expense applications.

[0383] Also, according to the present embodiment, by using the entry / exit information of the applicant, inspections can be appropriately performed on inappropriate expense applications.

[0384] Also, according to this embodiment, by using the applicant's business activity information, inappropriate expense applications can be appropriately inspected.

[0385] Also, according to this embodiment, by using the applicant's credit card statement information, inappropriate expense applications can be appropriately inspected.

[0386] Also, according to this embodiment, by using the applicant's business vehicle location information, inappropriate expense applications can be appropriately inspected.

[0387] Also, according to this embodiment, by using the information of the cards owned by the applicant, inappropriate expense applications can be appropriately inspected.

[0388] Also, according to this embodiment, by using the company regulation information, inappropriate expense applications can be appropriately inspected.

[0389] Also, according to this embodiment, by using the means of transportation information, inappropriate expense applications can be appropriately inspected.

[0390] Also, according to this embodiment, by using the store aggregation, inappropriate expense applications can be appropriately inspected.

[0391] Also, according to this embodiment, the detection of inappropriate expenditures to inappropriate counterparts can be appropriately performed.

[0392] Also, according to this embodiment, the detection of inappropriate business trip expenses, inappropriate transportation expenses, duplicate applications, reuse of receipts, fraudulent accommodation expenses, fraudulent expenses for secondary meetings, etc. can be appropriately performed.

[0393] Also, according to this embodiment, by using the statistical processing results based on two or more expense information, the inspection regarding inappropriate expense applications can be appropriately performed.

[0394] Also, according to this embodiment, it is possible to detect that the usage frequency of a specific store is high.

[0395] Moreover, according to this embodiment, it is possible to detect that the frequency of expenditures corresponding to a specific counterparty is high.

[0396] Moreover, according to this embodiment, it is possible to detect that there is a lot of fraud by a specific person.

[0397] Moreover, according to this embodiment, it is possible to detect that the approver for expense applications does not meet the requirements.

[0398] Moreover, according to this embodiment, it is possible to detect omissions in expense applications.

[0399] Moreover, according to this embodiment, it is possible to appropriately inspect receipt images.

[0400] Moreover, according to this embodiment, it is possible to appropriately inspect the items described in receipt images.

[0401] Moreover, according to this embodiment, it is possible to inspect for deficiencies in the timestamps of receipt images.

[0402] Moreover, according to this embodiment, it is possible to inspect unclear receipt images.

[0403] Moreover, according to this embodiment, it is possible to inspect inappropriate payment methods.

[0404] Furthermore, according to this embodiment, it is possible to inspect for forgery of amounts by handwriting.

[0405] Note that the expense inspection device 1 in the present embodiment preferably functions as a device that receives expense information from one or more external expense management devices 4, inspects the expense information, and transmits the inspection result to the expense management device. In such a case, the expense inspection device 1 has, for example, the structure shown in FIG. 10. That is, in such a case, the applicant set storage unit 112, the company regulation information storage unit 113, the card usage expense storage unit 117, the personal information storage unit 1121, the attendance information storage unit 1122, the entry / exit building information storage unit 1123, the business activity information storage unit 1124, the card details information storage unit 1125, and the business vehicle position information storage unit 1126 of the expense inspection device 1 exist, for example, for each organization identifier. That is, the applicant set, the company regulation information, the card usage expense information, the personal information, the attendance information, the entry / exit building information, the business activity information, the card details information, and the business vehicle position information are associated with the organization identifier.

[0406] In addition, the expense information received by the expense inspection device 1 from the expense management device 4 is associated with an organization identifier. When the expense inspection device 1 receives the expense information from the expense management device 4, the inspection unit 131 performs an inspection using the applicant set, etc. associated with the organization identifier corresponding to the expense information, and obtains an inspection result. Then, the result output unit 141 transmits the inspection result to the expense management device 4. Note that the organization identifier is information for identifying an organization, and is, for example, a company name or a company ID. In addition, the organization is, for example, a company, a group, or a department.

[0407] In addition, the expense management device 4 that has received the expense information from the applicant terminal 2 transmits the expense information to the expense inspection device 1 in order to inspect the expense information. Then, in response to the transmission of the expense information, the expense inspection device 1 receives the inspection result. Then, the expense management device 4 stores the expense information only when the inspection result is valid. In addition, when the inspection result is invalid, the expense management device 4 transmits the inspection result to the applicant terminal 2.

[0408] With the above system configuration having the expense inspection device 1 and one or more expense management devices 4, the expense inspection device 1 can function as an expense information inspection server. Also, in addition to the conventional expense information management function, the expense management device 4 can obtain an expense inspection function by using the expense inspection device 1.

[0409] Further, the expense inspection device 1 can also perform the above-described statistical processing by receiving two or more pieces of expense information from one or more each expense management device 4 or by including the expense information storage unit 111 for each organization.

[0410] Note that the processing in this embodiment may be realized by software. And this software may be distributed by software download or the like. Also, this software may be recorded on a recording medium such as a CD-ROM and distributed. Note that this also applies to other embodiments in this specification. The software for realizing the expense inspection device 1 in this embodiment is a program as follows. That is, this program causes a computer to function as an expense reception unit that receives expense information for specifying the content of an expense application, an inspection unit that uses external information other than the expense information or expense information other than the expense information received by the expense reception unit to perform an inspection regarding the fraud of the expense information received by the expense reception unit and obtains an inspection result, and a result output unit that outputs the inspection result obtained by the inspection unit.

[0411] (Embodiment 2) In this embodiment, an information system including an expense management device having groupware technology for realizing an appropriate expense application procedure will be described.

[0412] In this embodiment, an information system including an expense management device that acquires an inspection result of fraud for received expense information and performs a contact process for contacting an applicant when the inspection result satisfies a predetermined condition will be described. Note that the contact process is, for example, writing the inspection result on a web page, transmitting a URI for accessing a page having the inspection result, transmitting the inspection result, and the like.

[0413] Also, in this embodiment, an information system including an expense management device that performs a contact process for a manager will be described. Note that the manager is a person who manages expense applications, such as an accounting staff, an accounting department head, a supervisor of an applicant, or the like.

[0414] Also, in this embodiment, an information system including an expense management device that receives a response from an applicant will be described.

[0415] Also, in this embodiment, an information system including an expense management device that performs post-processing when a response from an applicant satisfies a condition will be described.

[0416] Furthermore, in this embodiment, an information system including an expense management device that manages a response deadline and performs an appropriate non-response process when no response is received by the response deadline will be described.

[0417] FIG. 11 is a conceptual diagram of an information system B in this embodiment. The information system B includes an expense management device 5, one or more applicant terminals 2, one or more manager terminals 6, and one or more external servers 3. Note that one of the external servers 3 may be an expense inspection device 1.

[0418] The expense management device 5 acquires an inspection result for the applied expense information and performs a contact process according to the inspection result. The contact process is, for example, contacting the applicant and contacting the manager.

[0419] The expense management device 5 has various functions of the expense inspection device 1, and may itself inspect expense information and obtain inspection results. Further, the expense management device 5 may transmit the received expense information to the expense inspection device 1 and receive inspection results from the expense inspection device 1. In such a case, the expense management device 5 may be the above-described expense management device 4.

[0420] Also, the expense management device 5 is usually a so-called server, such as a cloud server, an ASP server, etc. Note that the type of the expense management device 5 is not limited.

[0421] The administrator terminal 6 is a terminal of a person who manages accounting applications. The person who manages accounting applications is, for example, an accounting staff, an accounting department head, the applicant's supervisor, etc. The administrator terminal 6 is, for example, a so-called personal computer, a tablet terminal, a smartphone, etc., and its type is not limited.

[0422] The expense management device 5, the applicant terminal 2, the administrator terminal 6, and the external server 3 can usually communicate with each other via a network such as the Internet or a dedicated line.

[0423] Figure 12 is a block diagram of the information system B in the present embodiment. Figure 13 is a block diagram of the expense management device 5 that constitutes the information system B. Figure 13 is a block diagram of the expense management device 5 in the present embodiment.

[0424] The expense management device 5 includes a storage unit 51, a reception unit 52, a processing unit 53, and an output unit 54. The storage unit 51 includes, for example, an expense information storage unit 111, an applicant aggregation storage unit 112, a company regulation information storage unit 113, a restaurant aggregation storage unit 114, a hostess club aggregation storage unit 115, a business partner aggregation storage unit 116, a card usage expense storage unit 117, a means of transportation information storage unit 118, an email address storage unit 511, and a response deadline storage unit 512. The reception unit 52 includes an expense reception unit 121 and a response reception unit 521. The processing unit 53 includes an inspection result acquisition unit 531, a first determination unit 532, a communication processing unit 533, a response accumulation unit 534, a second determination unit 535, a post-processing unit 536, a third determination unit 537, and a non-response processing unit 538. The inspection result acquisition unit 531 includes, for example, an inspection unit 131 and a statistical processing unit 132. The inspection unit 131 includes an image inspection means 1311. The output unit 54 includes a result output unit 141.

[0425] Note that some or all of the components constituting the storage unit 51 of the expense management device 5 may be present in one or two or more external servers 3.

[0426] The administrator terminal 6 includes a second storage unit 61, a second reception unit 62, a second processing unit 63, a second transmission unit 64, a second reception unit 65, and a second output unit 66.

[0427] Various types of information are stored in the storage unit 51 of the expense management device 5. The various types of information are, for example, email addresses and response deadlines. The various types of information are, for example, the information stored in the storage unit 11.

[0428] One or two or more email addresses of each administrator are stored in the email address storage unit 511 constituting the storage unit 51. The email address of the administrator may or may not be associated with the applicant identifier. When the administrator is a person in the accounting department such as an accountant, for example, the email address is not associated with the applicant identifier. On the other hand, when the administrator is the supervisor of the applicant, the email address is associated with the applicant identifier.

[0429] The response deadline storage unit 512 stores the response deadline. The response deadline may be the number of days since the notice to the applicant, the number of days since the filing date, the number of days since the expense occurrence date, a predetermined date (e.g., "end of month", "20th of each month"), an individual number of days for each inspection result, an individual number of days for each expense type identifier, or an individual number of days for each inspection content identifier. The individual number of days is usually the number of days since the notice to the applicant, but it may also be the number of days since the filing date or the number of days since the expense occurrence date. When the response deadline is an individual number of days for each inspection result, the response deadline is associated with the expense information.

[0430] The response reception unit 521 receives response information from the applicant terminal 2 in association with the applicant identifier. The response reception unit 521 receives the response information in association with, for example, an inspection result identifier that identifies the inspection result. The inspection result identifier is information that identifies the inspection result and is, for example, an ID. The inspection result identifier may be the same as the expense information identifier.

[0431] The response information is information regarding the response to the inspection result. The response information is usually information regarding the response to the inspection result when it is determined to be incorrect. The response information is, for example, information indicating the reason for the expense application. The response information is, for example, a character string indicating the reason for the expense application. The response information is, for example, the corrected expense information. The response information is, for example, the corrected expense information and information indicating the reason for the expense application or information indicating the correction. The content, data structure, etc. of the response information are not limited. The response information is, for example, information input on a screen of a predetermined form and has one or two or more items.

[0432] The inspection result acquisition unit 531 acquires the inspection result regarding the inspection of the irregularity of the expense information received by the expense reception unit 121. The inspection result acquisition unit 531 accumulates, for example, the inspection result in association with the expense information.

[0433] The inspection result acquisition unit 531 has, for example, an inspection unit 131, performs an inspection process on the expense information received by the expense reception unit 121, and acquires an inspection result. Since the process of the inspection unit 131 has been described above, the description here is omitted.

[0434] The inspection result acquisition unit 531, for example, transmits the expense information received by the expense reception unit 121 to an external expense inspection device 1, and receives an inspection result from the expense inspection device 1. In such a case, the expense inspection device 1 is an example of an external server 3.

[0435] It is preferable that the inspection result acquisition unit 531 performs an inspection regarding fraud of the expense information received by the expense reception unit 121 using external information other than the expense information or expense information other than the expense information received by the expense reception unit 121, and acquires an inspection result. In such a case, the inspection result acquisition unit 531 includes the inspection unit 131.

[0436] The inspection result acquisition unit 531 may acquire an inspection result using the statistical processing result acquired by the statistical processing unit 132.

[0437] The first determination unit 532 determines whether the inspection result acquired by the inspection result acquisition unit 531 satisfies a predetermined first condition. The first condition is, for example, "fraud", "there is a risk", "there is a high risk", "store frequency information >= threshold", "store frequency information > threshold", "entertainment frequency information >= threshold", "entertainment frequency information > threshold", "number of frauds >= threshold". The first condition is usually stored in the storage unit 51.

[0438] When the first determination unit 532 determines that the first condition is satisfied, the contact processing unit 533 performs a predetermined contact process. The contact process is a process for contacting the applicant of the expense information with the inspection result. The contact process is, for example, the accumulation process described later, the first transmission process described later, the second transmission process described later, the third transmission process described later, the fourth transmission process described later.

[0439] Note that the contact processing unit 533 may perform contact processing even when the inspection result does not satisfy the first condition (when it is "legitimate").

[0440] The contact processing unit 533 performs storage processing. That is, the contact processing unit 533 stores the inspection result obtained by the inspection result acquisition unit 531 in association with the applicant identifier corresponding to the expense information received by the expense reception unit 121. Such an inspection result is preferably a detailed inspection result and has, for example, an expense information identifier, an applicant identifier, an expense type identifier, amount information, an inspection content identifier, an application date, and the like. Note that the storage destination of the inspection result is not limited. The storage destination is, for example, the storage unit 51 or the external server 3.

[0441] The contact processing unit 533 performs first transmission processing. That is, the contact processing unit 533 acquires a URI for accessing the inspection result stored by the storage processing. In addition, the contact processing unit 533 acquires the applicant identifier corresponding to the expense information received by the expense reception unit 121. Further, the contact processing unit 533 acquires the email address of the applicant paired with the applicant identifier from the personal information storage unit 1121 having one or more pieces of personal information including the applicant identifier and the email address. Next, the contact processing unit 533 transmits the acquired URI to the destination indicated by the email address. Note that the URI is a URL or a URN. In addition, the personal information storage unit 1121 may exist in the external server 3.

[0442] The contact processing unit 533 performs second transmission processing. That is, the contact processing unit 533 acquires a URI for accessing the inspection result stored by the storage processing and transmits the URI to the administrator using the email address of the administrator. The contact processing unit 533 reads out, for example, the email address of the administrator from the email address storage unit 511 and transmits the acquired URI to the email address. The contact processing unit 533 acquires, for example, the applicant identifier corresponding to the expense information, reads out one or more email addresses paired with the applicant identifier from the email address storage unit 511, and transmits the acquired URI to the email address. Note that the contact processing unit 533 may transmit the URI to both the person in the accounting department and the supervisor.

[0443] The communication processing unit 533 performs the third transmission process. That is, the communication processing unit 533 acquires the applicant identifier corresponding to the expense information received by the expense reception unit 121, and acquires, from the personal information storage unit 1121 having one or more personal information items having the applicant identifier and the email address, the email address paired with the applicant identifier, and transmits the inspection result to the applicant to the email address of the applicant.

[0444] The communication processing unit 533 performs the fourth transmission process. That is, the communication processing unit 533 transmits the inspection result to the administrator using the administrator's email address. For example, the communication processing unit 533 reads out the administrator's email address from the email address storage unit 511 and transmits the acquired inspection result to the email address. For example, the communication processing unit 533 acquires the applicant identifier corresponding to the expense information, reads out one or more email addresses paired with the applicant identifier from the email address storage unit 511, and transmits the acquired inspection result to the email address. Note that the communication processing unit 533 may transmit the inspection result to both the accounting department person and the supervisor.

[0445] The response accumulation unit 534 accumulates the response information received by the response reception unit 521 in association with the corresponding inspection result. For example, the response accumulation unit 534 accumulates the response information received by the response reception unit 521 in association with the inspection result identifier received in pair with the response information. Usually, the response accumulation unit 534 accumulates the response information in association with the applicant identifier as well. The storage destination of the response information is not limited. For example, the response accumulation unit 534 accumulates the response information in the storage unit 51 or the external server 3. It is preferable that the response accumulation unit 534 accumulates the reception date on which the response information was received together with the response information.

[0446] The response storage unit 534 obtains the daily information of the current day from a clock (not shown), obtains the response deadline from the response deadline storage unit 512, and using the daily information and the response deadline, if the current day has exceeded the response deadline, it is preferable not to store the response information. Even if the response deadline has been exceeded, the response information may be stored, and the processing unit 53 may transmit an error message indicating "the response deadline has been exceeded" to the applicant terminal 2, etc.

[0447] The second determination unit 535 determines whether the response information satisfies a predetermined second condition. The second condition is usually a condition indicating that the response information is appropriate. The second condition is, for example, that the response information has the necessary items and the number of characters of the response information is equal to or greater than a threshold value. When the response information is the corrected expense information, the second condition is that the result of the re-inspection is legitimate. In such a case, the second determination unit 535 instructs the inspection result acquisition unit 531 to acquire the inspection result and determines whether the acquired inspection result is legitimate. The second condition is stored in the storage unit 51.

[0448] When the second determination unit 535 determines that the second condition is satisfied, the post-processing unit 536 performs post-processing. The post-processing is the processing after an answer is given to the inspection result. The post-processing is a predetermined processing. The post-processing is, for example, a notification process to the administrator that the response information has been received, deletion of the previous inspection result of fraud, and flagging of the previous inspection result of fraud. This flag is information indicating that an answer has been given.

[0449] For example, the post-processing unit 536 obtains the email address of the supervisor paired with the applicant identifier corresponding to the response information, and / or the email address of the person in the accounting department from the email address storage unit 511, and transmits information indicating that the response information has been received to the email address.

[0450] For example, the post-processing unit 536 deletes the inspection result corresponding to the response information from the storage unit 51.

[0451] The post-processing unit 536 adds a flag, for example, by associating it with the inspection result corresponding to the response information.

[0452] The third determination unit 537 determines whether the response reception unit 521 has received the response information by the response deadline.

[0453] The third determination unit 537 obtains, for example, the response deadline of the response deadline storage unit 512. Further, the third determination unit 537 obtains the starting date information for the inspection result that was incorrect. The starting date information is, for example, the information of the date when the contact process was performed, the information of the application date of the expense information. Next, the third determination unit 537 uses the starting date information and the response deadline to determine whether the response information for the inspection result has been received between the starting date and the last day of the response deadline.

[0454] When the third determination unit 537 determines that the response has not been received by the response deadline, the non-response processing unit 538 performs a predetermined non-response process. The non-response process is a process for non-response. The non-response process is, for example, a notification to urge a response to the applicant, deletion of the expense information corresponding to the inspection result that was incorrect, a notification to the applicant that the expense application is not approved, and a process of accumulating information indicating that the input deadline for the response has passed, in association with the inspection result.

[0455] Various types of information are stored in the second storage unit 61 that constitutes the administrator terminal 6. The various types of information are, for example, an administrator identifier.

[0456] The second reception unit 62 receives various instructions and information. The various instructions and information are, for example, an output instruction for the inspection result.

[0457] The second processing unit 63 performs various processes. The various processes are, for example, processes of converting the instructions and information received by the second reception unit 62 into instructions and information of a data structure to be transmitted. The various processes are, for example, processes of converting the information received by the second reception unit 65 into information of an output data structure.

[0458] The second transmission unit 64 transmits various instructions and information. The various instructions and information are, for example, an instruction to output inspection results.

[0459] The second reception unit 65 receives various information. The various information is, for example, the URI of the web page where the inspection results exist, the inspection results, and the response information.

[0460] The second output unit 66 outputs various information. The various information is, for example, the inspection results, the image inspection results, and the response information.

[0461] Various information is stored in the second storage unit 61 that constitutes the administrator terminal 6. The various information is, for example, the administrator identifier.

[0462] The second reception unit 62 receives various instructions and information. The various instructions and information are, for example, an instruction to output inspection results and an instruction to output response information. Note that such an output instruction has, for example, a URI.

[0463] The second processing unit 63 performs various processes. The various processes are, for example, a process of converting the instructions and information received by the second reception unit 62 into instructions and information of a data structure to be transmitted. The various processes are, for example, a process of converting the information received by the second reception unit 65 into information of a data structure to be output.

[0464] The second transmission unit 64 transmits various instructions and information. The various instructions and information are, for example, an instruction to output inspection results and an instruction to output response information.

[0465] The second reception unit 65 receives various information. The various information is, for example, the inspection results, the image inspection results, and the response information.

[0466] The second output unit 66 outputs various information. The various information is, for example, the inspection results, the image inspection results, and the response information.

[0467] The storage unit 51, the email address storage unit 511, the response deadline storage unit 512, and the second storage unit 61 are preferably non-volatile recording media, but can also be realized with volatile recording media.

[0468] The process of storing information in the storage unit 51 or the like is not limited. For example, information may be stored in the storage unit 51 or the like via a recording medium, information transmitted via a communication line or the like may be stored in the storage unit 51 or the like, or information input via an input device may be stored in the storage unit 51 or the like.

[0469] The reception unit 52, the expense reception unit 121, the response reception unit 521, and the second reception unit 65 are usually realized by wireless or wired communication means, but may also be realized by means of receiving broadcasts.

[0470] The processing unit 53, the inspection result acquisition unit 531, the first determination unit 532, the communication processing unit 533, the answer accumulation unit 534, the second determination unit 535, the post-processing unit 536, the third determination unit 537, the non-response processing unit 538, and the second processing unit 63 can usually be realized from an MPU, a memory, etc. The processing procedures of the processing unit 53 or the like are usually realized by software, and the software is recorded on a recording medium such as a ROM. However, it may also be realized by hardware (dedicated circuit).

[0471] The communication processing unit 533, the output unit 54, and the second transmission unit 64 are usually realized by wireless or wired communication means, but may also be realized by broadcast means.

[0472] The second reception unit 62 can be realized by a device driver of an input means such as a touch panel or a keyboard, control software of a menu screen, or the like.

[0473] The second output unit 66 may or may not be considered to include output devices such as a display and a speaker. The second output unit 66 can be realized by driver software of the output device or driver software of the output device and the output device or the like.

[0474] Next, an operation example of the expense management device 5 will be described using the flowchart of FIG. 14. For the same steps as in the flowchart of FIG. 4 in the flowchart of FIG. 14, the description will be omitted.

[0475] (Step S1401) The inspection result acquisition unit 531 acquires the inspection results for each of the one or more expense information received in step S401. Here, it is preferable that the inspection result acquisition unit 531 accumulates the acquired inspection results in association with the expense information.

[0476] (Step S1402) The first determination unit 532 acquires the first condition from the storage unit 51. Next, the first determination unit 532 determines whether the inspection result acquired in step S1401 satisfies the first condition. If the first condition is satisfied, the process proceeds to step S1403, and if the first condition is not satisfied, the process proceeds to step S1404.

[0477] (Step S1403) The communication processing unit 533 performs communication processing. The process returns to step S1401. An example of the communication processing will be described using the flowchart of FIG. 15.

[0478] (Step S1404) The processing unit 53 accumulates the received expense information in the expense information storage unit 111. The process returns to step S1401.

[0479] (Step S1405) The first determination unit 532 acquires the first condition from the storage unit 51. Next, the first determination unit 532 determines whether the statistical processing result acquired in step S409 satisfies the first condition. If the first condition is satisfied, the process proceeds to step S1403, and if the first condition is not satisfied, the process proceeds to step S411. Note that when the process proceeds to step S1403 from this route, after step S1403, the process proceeds to step S411.

[0480] In addition, the statistical processing results are, for example, store frequency information and reception frequency information. The first condition is, for example, "store frequency information >= threshold value", "store frequency information > threshold value", "reception frequency information >= threshold value", or "reception frequency information > threshold value". Such processing is, for example, the processing described in "(12) Inspection Using Statistical Processing Results" of Embodiment 1.

[0481] (Step S1406) The response reception unit 521 determines whether response information has been received from the applicant terminal 2 in association with the applicant identifier and the inspection result identifier. If response information has been received, the process proceeds to step S1407; if response information has not been received, the process proceeds to step S1410.

[0482] (Step S1407) The second determination unit 535 reads the second condition from the storage unit 51. Next, the second determination unit 535 determines whether the response information received in step S1406 satisfies the second condition. If the second condition is satisfied, the process proceeds to step S1408; if the second condition is not satisfied, the process proceeds to step S1409.

[0483] (Step S1408) The post-processing unit 536 performs post-processing. The process returns to step S1401.

[0484] (Step S1409) The output unit 54 transmits an error message to the applicant terminal 2 that has transmitted the response information. The process returns to step S1401. Note that the error message is stored, for example, in the storage unit 51.

[0485] (Step S1410) The processing unit 53 determines whether it is the timing to perform the inspection of the response deadline. If it is such timing, the process proceeds to step S1411; if it is not such timing, the process returns to step S1401. Note that the processing unit 53 determines, for example, that it is such timing periodically. Also, the processing unit 53 determines, for example, that it is such timing when a predetermined time has arrived. Such timing does not matter.

[0486] (Step S1411) The third determination unit 537 assigns 1 to the counter i.

[0487] (Step S1412) The third determination unit 537 determines whether the i-th inspection result of the inspection target within the response deadline exists. If the i-th inspection result exists, it proceeds to step S1413; if the i-th inspection result does not exist, it returns to step S1401.

[0488] (Step S1413) The third determination unit 537 determines whether the response information corresponding to the i-th inspection result does not exist in the storage unit 51 and whether the response deadline corresponding to the i-th inspection result has been exceeded. If such conditions are met, it proceeds to step S1414; if not, it proceeds to step S1415.

[0489] (Step S1414) The non-response processing unit 538 performs non-response processing.

[0490] (Step S1415) The third determination unit 537 increments the counter i by 1 and returns to step S1412.

[0491] Note that in the flowchart of FIG. 14, the process ends due to a power-off or a processing end interrupt.

[0492] Next, an example of the notification process in step S1403 will be described using the flowchart of FIG. 15.

[0493] (Step S1501) The notification processing unit 533 accumulates one or more inspection results obtained by the inspection result acquisition unit 531 in association with the applicant identifier corresponding to each piece of expense information received by the expense reception unit 121.

[0494] (Step S1502) The notification processing unit 533 acquires the URL of the web page where the inspection results were accumulated in step S1501.

[0495] (Step S1503) The contact processing unit 533 acquires, from the personal information storage unit 1121 having one or more pieces of personal information including an applicant identifier and an email address, the email address of the applicant paired with the applicant identifier corresponding to the expense information received by the expense reception unit 121.

[0496] (Step S1504) The contact processing unit 533 acquires the email addresses of one or more administrators from the email address storage unit 511.

[0497] (Step S1505) The contact processing unit 533 transmits information including the URL of the web page to the email address of the applicant acquired in Step S1503. Also, the contact processing unit 533 transmits information including the URL of the web page to the email addresses of the one or more administrators acquired in Step S1504. Return to the upper processing. Note that the email sent to the applicant and the email sent to the administrator may be different or the same.

[0498] Next, an operation example of the applicant terminal 2 will be described. The applicant terminal 2 receives, according to the applicant's instruction, an email including the URI of the web page storing the illegal inspection result. Then, the applicant terminal 2 outputs the email. Also, according to the applicant's URI instruction, the applicant terminal 2 receives and outputs the web page storing the illegal inspection result.

[0499] The applicant views such an illegal inspection result and inputs response information corresponding to the inspection result into the applicant terminal 2. Then, the applicant terminal 2 receives the response information. And the applicant terminal 2 transmits the inspection result identifier, the applicant identifier, and the response information to the expense management device 5. Also, the applicant terminal 2 receives and outputs the result corresponding to the transmission of the response information.

[0500] Next, an operation example of the administrator terminal 6 will be described. At the instruction of the administrator's URI, the administrator terminal 6 receives an email containing the URI of the web page where the illegal inspection result is stored. Then, the administrator terminal 6 outputs the email. Also, when the administrator instructs the URI, the administrator terminal 6 receives and outputs the web page where the illegal inspection result is stored.

[0501] In addition, the administrator terminal 6 receives and outputs the response information input by the applicant. Then, the administrator checks the output response information. And the administrator inputs the result of the check of the response information in association with the response information. Then, the administrator terminal 6 receives the result of the check and transmits it to the expense management device 5. Note that the result of the check is, for example, "eligibility confirmed" indicating that the expense application was eligible after looking at the response information input by the applicant, or "application rejected" indicating that the expense application was not approved.

[0502] Also, the administrator terminal 6 receives and outputs inspection results etc. without a response by the deadline. Then, the administrator checks the inspection result. As a result of the check, the administrator may urge the applicant to input response information.

[0503] Hereinafter, a specific operation example of the expense management device 5 in the present embodiment will be described.

[0504] Now, an address management table shown in FIG. 16 is stored in the mail address storage unit 511 of the expense management device 5. The address management table is a table that manages the mail addresses of administrators who are notified of illegal inspection results. One or more records having "ID", "user type", "applicant identifier", and "mail address" are stored in the address management table. "ID" is information for identifying a record. "User type" is information for identifying the type of administrator.

[0505] In such a situation, it is assumed that the reception unit 52 of the expense management device 5 has received a large number of expense information for April 2020 in association with the applicant identifier "D013310".

[0506] Next, the inspection result acquisition unit 531 acquires inspection results for each received expense information. Note that the inspection result acquisition unit 531 may execute an inspection process by itself to acquire inspection results, or may transmit each expense information to the expense inspection device 1 and receive inspection results from the expense inspection device 1.

[0507] Next, it is assumed that the first determination unit 532 has determined 10 inspection results including information indicating "irregularity" among the inspection results corresponding to each expense information.

[0508] Next, the communication processing unit 533 uses the 10 inspection results including information indicating "irregularity" to construct a set of irregular inspection results to notify the applicant and the administrator. Note that the set of irregular inspection results is, for example, a web page.

[0509] Next, the communication processing unit 533 associates the set of irregular inspection results with the applicant identifier "D013310" and stores it in the storage unit 51. Note that the irregular inspection results constituting the set of irregular inspection results here are assumed to have "expense committee information identifier", "status", "applicant identifier", "applicant name", "position", "report name", "expense type", "application amount", and "confirmation content". "Status" is the status of the response information or the status of the inspection result. "Applicant name" is the name of the applicant obtained from the personal information storage unit 1121 using the applicant identifier as a key. "Position" is the position of the applicant obtained from the personal information storage unit 1121 using the applicant identifier as a key. "Report name" is information included in the expense information and is information input by the applicant at the time of application. "Expense type" is an expense type identifier or a subject. "Application amount" is the amount information included in the expense information. "Confirmation content" is an inspection content identifier.

[0510] Next, the communication processing unit 533 acquires a URL for accessing the set of irregular inspection results. Note that the URL is, for example, "http: / / x.jp / irregular inspection results / D013310".

[0511] Next, the contact processing unit 533 composes an email including the acquired URL. An example of such an email is shown in FIG. 17.

[0512] Next, the contact processing unit 533 acquires the email address “do13310@x.com” of the applicant paired with the applicant identifier “D013310” from the personal information storage unit 1121 having one or more pieces of personal information.

[0513] Next, the contact processing unit 533 acquires the email addresses “a@x.com” and “b@x.com” of the administrators independent of the applicant identifier from the address management table. Next, the contact processing unit 533 acquires the email address “c@x.com” of the supervisor paired with the applicant identifier “D013310” from the address management table.

[0514] Next, the contact processing unit 533 sends an email (FIG. 17) including the URL of the web page to the applicant's email address “do13310@x.com”.

[0515] Also, the contact processing unit 533 sends an email (FIG. 17) including the URL of the web page to three administrators “a@x.com”, “b@x.com”, and “c@x.com”.

[0516] Next, it is assumed that the applicant views the email and clicks on the URL “http: / / x.jp / illegal inspection results / D013310”.

[0517] Then, a web page of the illegal inspection result set is output to the applicant terminal 2. And it is assumed that the applicant views the information of the inspection results corresponding to 10 illegalities and inputs response information for some of the inspection results. Then, the applicant terminal 2 receives the response information and transmits the response information to the expense management device 5 together with the inspection result identifier.

[0518] Next, the expense management device 5 receives the inspection result identifier and the response information, and stores the received response information in the page corresponding to the URL "http: / / x.jp / illegal inspection result / D013310" in association with the inspection result identified by the inspection result identifier. Further, the processing unit 53 stores "reason input completed", which indicates the status of the response, in association with the received response information.

[0519] Also, the administrator views the response information input by the applicant and determines whether the response is appropriate. Then, the administrator inputs "eligibility confirmed" or "application rejected" to the administrator terminal 6 in association with the response information. Then, the administrator terminal 6 receives such input from the administrator and transmits the input to the expense management device 5.

[0520] Next, the expense management device 5 receives the input and stores the input in association with the response information. Such input ("eligibility confirmed" or "application rejected") is the status of the response and overwrites the previous status "reason input completed".

[0521] Also, when the processing unit 53 of the expense management device 5 determines that it is the timing to perform the inspection of the response deadline, it determines whether there is an inspection result that exceeds the response deadline and has no response. And assume that the third determination unit 537 determines that for one inspection result, the response deadline has been exceeded. Next, the non-response processing unit 538 performs non-response processing. Here, it is assumed that the non-response processing is a process of storing "reason input deadline exceeded" in association with the inspection result. "Reason input deadline exceeded" is information indicating that the input deadline of the response has passed. Note that "reason input deadline exceeded" is the status of the response and overwrites the previous status "reason not input".

[0522] From the above situation, assume that the applicant inputs an output instruction for the inspection result including the URL "http: / / x.jp / illegal inspection result / D013310" to the applicant terminal 2. Then, a web page of the illegal inspection result set shown in FIG. 18 is output to the applicant terminal 2. As a result, the applicant can grasp the status of the expense application he / she has applied for.

[0523] Also, it is assumed that the administrator also inputs an instruction to output the inspection results including the URL "http: / / x.jp / illegal inspection results / D013310". Then, a web page of the set of illegal inspection results shown in FIG. 18 is also output to the administrator terminal 6. As a result, the administrator can provide guidance on expense applications to the applicant.

[0524] As described above, according to the present embodiment, the inspection results of expense applications can be conveyed to the applicant and the administrator.

[0525] Also, according to the present embodiment, the inspection results of expense applications can be conveyed to the applicant and the administrator only when the expense information is inappropriate.

[0526] Also, according to the present embodiment, responses to expense applications can be received and managed.

[0527] Also, according to the present embodiment, appropriate processing corresponding to the received response can be performed.

[0528] Furthermore, according to the present embodiment, appropriate processing can be performed when a response is not made within the deadline.

[0529] Note that the software for realizing the expense management device 5 in the present embodiment is a program as follows. That is, this program causes a computer to function as an expense reception unit that receives expense information for specifying the details of an expense application, an inspection result acquisition unit that acquires an inspection result regarding the illegality of the expense information received by the expense reception unit, a first determination unit that determines whether the inspection result acquired by the inspection result acquisition unit satisfies a predetermined first condition, and a communication processing unit that performs a communication process for contacting the applicant of the expense information with the inspection result when the determination unit determines that the first condition is satisfied.

[0530] Further, FIG. 19 shows the appearance of a computer that executes the program described in this specification and realizes the expense inspection device 1 and the like of the various embodiments described above. The above-described embodiments can be realized by computer hardware and a computer program executed thereon. FIG. 19 is an overview diagram of this computer system 300, and FIG. 20 is a block diagram of the system 300.

[0531] In FIG. 19, the computer system 300 includes a computer 301 including a CD-ROM drive, a keyboard 302, a mouse 303, and a monitor 304.

[0532] In FIG. 20, in addition to the CD-ROM drive 3012, the computer 301 includes an MPU 3013, a bus 3014 connected to the CD-ROM drive 3012 and the like, a ROM 3015 for storing programs such as a boot-up program, and an MPU 3013. A RAM 3016 connected thereto for temporarily storing instructions of an application program and providing a temporary storage space, and a hard disk 3017 for storing an application program, a system program, and data. Here, although not shown, the computer 301 may further include a network card that provides a connection to a LAN.

[0533] A program for causing the computer system 300 to execute the functions of the expense inspection device 1 and the like of the above-described embodiments may be stored in a CD-ROM 3101, inserted into the CD-ROM drive 3012, and further transferred to the hard disk 3017. Alternatively, the program may be transmitted to the computer 301 via a network (not shown) and stored in the hard disk 3017. The program is loaded into the RAM 3016 during execution. The program may be loaded directly from the CD-ROM 3101 or the network.

[0534] The program does not necessarily include an operating system (OS) that causes the computer 301 to execute the functions of the expense inspection device 1 and the like in the above-described embodiments, or a third-party program or the like. The program only needs to include only the part of the instructions that calls appropriate functions (modules) in a controlled manner so as to obtain a desired result. How the computer system 300 operates is well-known, and a detailed description thereof will be omitted.

[0535] In the above program, in steps such as the step of transmitting information and the step of receiving information, processing performed by hardware, for example, processing performed by a modem or an interface card in the transmission step (processing that can only be performed by hardware) is not included.

[0536] Also, the computer that executes the above program may be singular or plural. That is, centralized processing may be performed, or distributed processing may be performed. That is, the expense inspection device 1 may be a stand-alone device or may be composed of two or more devices.

[0537] Also, in each of the above embodiments, it goes without saying that two or more communication means existing in one device may be physically realized by one medium.

[0538] Also, in each of the above embodiments, each process may be realized by being centrally processed by a single device, or may be realized by being distributedly processed by a plurality of devices.

[0539] Needless to say, the present invention is not limited to the above embodiments, and various modifications are possible and are also included within the scope of the present invention.

Industrial Applicability

[0540] As described above, the expense inspection device according to the present invention has the effect that inspections can be appropriately performed on inappropriate expense applications, and is useful as an expense inspection device or the like.

Explanation of Signs

[0541] 1 Expense inspection device 2 Applicant terminal 3 External server 4 Expense management device 11 Storage unit 12 Reception unit 13 Processing unit 14 Output unit 21 First storage unit 22 First reception unit 23 First processing unit 24 First transmission unit 25 First reception unit 25 One reception unit 26 First output unit 111 Expense information storage unit 112 Applicant aggregation storage unit 113 Company regulation information storage unit 114 Restaurant aggregation storage unit 115 Entertainment establishment aggregation storage unit 116 Counterparty aggregation storage unit 117 Card usage expense storage unit 118 Means of transportation information storage unit 121 Expense reception unit 131 Inspection unit 132 Statistical processing unit 141 Result output unit 1121 Personal information storage unit 1122 Attendance information storage unit 1123 Entrance / exit information storage unit 1124 Business activity information storage unit 1125 Card statement information storage unit 1126 Business vehicle location information storage unit 1181 Calculated information storage unit 1182 Map information storage unit 1311 Image inspection means 5 Expense management device 6 Administrator terminal 51 Storage section 52 Reception section 53 Processing section 54 Output section 61 Second storage section 62 Second reception section 63 Second processing section 64 Second transmission section 65 Second reception section 66 Second output section 512 Response deadline storage section 521 Response reception section 531 Inspection result acquisition section 532 First judgment section 533 Contact processing section 534 Answer storage section 534 Response storage section 535 Second judgment section 536 Post-processing section 537 Third judgment section 538 No-response processing section

Claims

1. An expense reception unit that receives expense information identifying the content of an expense application; An inspection result acquisition unit that acquires an inspection result regarding the result of an inspection related to fraud in the expense information received by the expense reception unit; A first determination unit that determines whether the inspection result acquired by the inspection result acquisition unit satisfies a first condition regarding being fraudulent; A communication processing unit that performs communication processing for contacting the applicant of the expense information with the inspection result when the first determination unit determines that the first condition is satisfied; A response reception unit that receives response information regarding a response to the inspection result from an applicant terminal in association with an applicant identifier; A second determination unit that reads out a second condition, which is a condition indicating that the response information is appropriate, from a storage unit and determines whether the response information received by the response reception unit satisfies the second condition; An expense management apparatus comprising: a post-processing unit that performs post-processing after a response to the inspection result is made when the second determination unit determines that the second condition is satisfied.

2. The post-processing unit performs any one of post-processing including notification processing to an administrator indicating that response information has been received, deletion of the previous fraud inspection result, or assignment of a flag indicating that a response has been made to the previous fraud inspection result, according to the expense management apparatus described in Claim 1.

3. A response deadline storage unit that stores a response deadline; A third determination unit that determines whether the response reception unit has received the response information by the response deadline; The expense management apparatus according to Claim 1 or Claim 2, further comprising a non-response processing unit that performs predetermined non-response processing for non-response when the third determination unit determines that the response has not been received by the response deadline.

4. The expense information is associated with an organization identifier identifying an organization, The expense reception unit receives the expense information associated with the organization identifier from an external server, The inspection result acquisition unit performs an inspection related to fraud in the expense information received by the expense reception unit using the expense information associated with the organization identifier and acquires an inspection result, according to the expense management apparatus described in Claim 1.

5. An information processing method comprising a storage unit that stores a second condition, which is a condition indicating that response information is appropriate, an expense reception unit, an inspection result acquisition unit, a first determination unit, a communication processing unit, a response reception unit, a second determination unit, and a post-processing unit, wherein the expense reception unit performs an expense reception step of receiving expense information identifying the content of an expense application; An inspection result acquisition step in which the inspection result acquisition unit acquires an inspection result regarding the result of an inspection related to fraud in the expense information received in the expense reception step; A first determination step in which the first determination unit determines whether or not the inspection result acquired in the inspection result acquisition step satisfies a first condition regarding fraud; A communication processing step in which the communication processing unit performs communication processing for communicating the inspection result to the applicant of the expense information when it is determined in the first determination step that the first condition is satisfied; A response reception step in which the response reception unit receives response information regarding a response to the inspection result from the applicant terminal in association with the applicant identifier; A second determination step in which the second determination unit reads out the second condition from the storage unit and determines whether or not the response information received by the response reception unit satisfies the second condition; An information processing method including a post-processing step in which the post-processing unit performs post-processing after a response to the inspection result is made when the second determination unit determines that the second condition is satisfied.

6. A computer, An expense reception unit that receives expense information specifying the details of an expense application; An inspection result acquisition unit that acquires an inspection result regarding the result of an inspection related to fraud in the expense information received by the expense reception unit; A first determination unit that determines whether or not the inspection result acquired by the inspection result acquisition unit satisfies a first condition regarding fraud; A communication processing unit that performs communication processing for communicating the inspection result to the applicant of the expense information when the first determination unit determines that the first condition is satisfied; A response reception unit that receives response information regarding a response to the inspection result from the applicant terminal in association with the applicant identifier; A second determination unit that reads out a second condition that is a condition indicating that the response information is appropriate from the storage unit and determines whether or not the response information received by the response reception unit satisfies the second condition; A program for causing the computer to function as a post-processing unit that performs post-processing after a response to the inspection result is made when the second determination unit determines that the second condition is satisfied.

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