Integrating the new auditing standards into its self-developed auditing informatization platform, Brocade Information's auditing informatization management platform transforms auditing from a single after-the-fact audit to a combination of after-the-fact and during-the-fact auditing, from a single static audit to a combination of static and dynamic auditing, and from a single on-site audit to a combination of on-site and remote auditing, and assists auditors in shifting the after-the-fact A large number of audit work transferred to the supervision of the work in the event, to ensure accurate and effective interception of illegal and irregular use of financial funds, rather than the occurrence of problems, and then come to investigate and deal with.
Through the real-time verification tools provided by the system to realize a variety of auditing methods, including the standard accounts, actual accounts, accounts corresponding to the setup, balance sheet, account ledger, account balance sheet (inter-period), trend analysis, accounting account specification setup check, the beginning of the period end of the carry-over consistency check, the account balance of the direction of the anomalous check, the cash sitting check, vouchers debit and credit balance check, vouchers, vouchers and large amounts of Management of information related to vouchers, voucher sampling, voucher condition setting check, elimination of vouchers, and rounding up of vouchers. Audit management software audit method
With the help of computer audit software systems for auditing, has become the majority of auditors must master the basic knowledge of the Boke information audit management software in the audit project operations subsystem using computer technology to check the computerized accounting system, the operation of the system contains many of the basic audit methods commonly used at present. Shun check method. According to the sequence of economic activities and accounting procedures, review and analyze the accounting documents, accounting books and accounting statements in order. Bocom Audit Management Software provides balance sheet, account ledger, account balance sheet and bookkeeping voucher query page, the auditor can through the networking real-time monitoring system real-time checking tool in the account balance sheet to the account ledger, and then through the account ledger to the voucher, and finally check the balance sheet generated based on the above data.
Reverse checking method. In accordance with the reverse order of economic activity, the first review of the accounting statements, from which to find errors and problems, and then targeted review and analysis of statements, books and vouchers in turn. Bocom Audit Management Software provides query pages for balance sheets, ledgers, account balances, and journal vouchers, as in the case of the reverse checking method, which can be realized by the auditor through these pages.
Sampling method. Through the voucher sampling function in the voucher checking function of Brocade's audit management software, you can sample vouchers of multiple accounts. Currently provides three sampling methods, including equidistant sampling, random sampling, PPS sampling, from the audited unit of the audited object to extract a part of the review, based on the results of the review, in order to deduce the audit object of the overall errors and shortcomings.
Review method. Boca Information Audit Management Software can review the relevant accounting information obtained to determine its compliance, checking the bookkeeping vouchers.
Analyzing method. Brocade audit management software using real-time verification tools in the trend analysis function, through the function of the trend analysis table can be a comprehensive comparison of accounting information, analyze the intrinsic linkage of various data in order to find out the existence of problems, to determine the focus of the audit.
Sample audit and detailed audit combined method. In audit practice, the auditor to determine the audit sample is based on the internal control system and the importance of the level of assessment, when a sample of suspicion, the auditor may be able to expand the number of samples or a detailed audit of the business process of a sample. In the voucher sampling of Brocade's audit management software, the number of samples can be customized by setting the sample conditions and the interval of sampled vouchers can be calculated automatically based on the number of vouchers of the section.
Benefit evaluation audit method. Boca Information audit management software through the audit object engaged in economic activity behavior, the use of mathematical measurement or mathematical statistics principles, in the state of the internal control system is relatively perfect, targeted to develop a quantitative evaluation criteria or system, scientific, reasonable and detailed calculation of the economic evaluation of the indicators, reflecting the economy's economy of savings and efficiency benefits and the degree of contribution to society. For the medical and healthcare industry
Medical fee monitoring
Preset medical fee price assessment index standards in the system, real-time tracking and supervision of the medical fee system. If the processing of the medical fee system deviates from the corresponding standard indicators, these data will send a signal or message to the supervisors in the monitoring program.
Medical equipment monitoring
The system can supervise the use of large medical equipment, and combined with medical fee monitoring, it can control the fees of large medical equipment and prevent the phenomenon of leakage of medical equipment and private charges; at the same time, it is convenient for the hospital leadership to understand the use of large medical equipment and the income situation.
Pharmaceutical price monitoring
Real-time monitoring of pharmaceutical prices in the system is realized by real-time tracking and supervision of daily accounting data in the inventory system through the relevant monitoring programs. If the processing of the inventory accounting system deviates from the monitoring boundaries or parameters, these data are signaled or messaged to the supervisors in the monitoring program.
To administrative institutions
Budget execution monitoring
The system has the function of automatically reading the budget system, realizes the comparative analysis and penetrating query of financial data and budget data, financial indexes and budget data, and budget indexes, to find out the reasons for the discrepancies, and defines early warning for the execution of the budget, according to the corresponding relationship of the set budget items and financial data. Realize multiple levels of early warning prompts.
Special Funds Monitoring
Checks the implementation of the sources and expenditures of special funds by setting the total amount of sources and sub-amounts of special funds as well as the total amount of expenditures and sub-amounts of expenditures; checks the implementation of revenues and expenditures to see if there is any over-expenditure, and checks the expenditures of special funds to see if there is any crosstalk and non-standardized accounting.
To the manufacturing industry
Inventory age monitoring
Through the inventory business monitoring of raw materials, semi-finished products, inventory goods and other inventories, timely reflection of the enterprise's inventory structure, capital consumption, the backlog quantity, backlog time, so that the enterprise inventory management personnel can timely grasp, adjust the frequency of inventory turnover, revitalization of the backlog of funds, not only to ensure the stock of materials in a timely manner supply the Production needs, but also to prevent excessive backlog, improve the efficiency of capital utilization.
Monitoring of sales
Through the monitoring of sales business, sales data are updated in real time in the system, so that sales data such as sales revenue, unit cost, unit profit can be analyzed in a timely manner, so that the enterprise management personnel can grasp the market situation in a timely manner, especially the sales price of the same product in different markets, so as to make further adjustments to the market strategy.
Financial monitoring
The time monitoring of the financial system in the system is realized by the real-time tracking and supervision of the daily accounting data in the financial accounting system through the relevant monitoring program. If the processing of the financial accounting system deviates from the auditing boundaries or parameters, the monitoring program automatically sends out an early warning signal or a message to the auditors.
Financial Normality Control
Cash sitting monitoring: it can be monitored according to the defined cash sitting checking formula.
Abnormal voucher monitoring: Auditors can define their own account correspondences in abnormal vouchers according to the provisions of the accounting system and the internal financial system, and when the vouchers occur, the system can prompt and record these abnormal correspondences vouchers in a timely manner, as well as prompting the defects in the internal control system that these abnormal vouchers are involved in.
Financial analysis monitoring
It allows you to set up and combine the methods provided by the financial analysis tools, define the criteria for analysis, and the conclusions of violating the criteria to form a specific analysis plan, and for each analysis, you can pre-set the results of the analysis, and through the results of the analysis, you can find out the problems occurring in the management process.
Economic Indicator Monitoring
You can set the range of the indicator value, the trend of the indicator value, the indicator year-on-year number, and the control of the indicator budget number through the economic indicators defined by the system.
Monitoring of large receipts and expenditures
By setting up monitoring limits for large receipts and expenditures of cash and bank deposit accounts, the monitoring program will automatically send out an early warning signal to the auditor when the amount of receipts and expenditures is too large or the number of such receipts and expenditures is too many.
Audit operation monitoring
Helps audit staff to carry out audit supervision operations in accordance with legal provisions and corporate authorization, real-time monitoring, timely warning and investigation of violations of laws and regulations.
Major Doubt Monitoring
By setting up the doubt classification monitoring method, the audit doubts found in the course of audit operations are monitored and prompted according to the principle of significance, which helps the audit supervisor to clearly define the direction of the audit detailed investigation.
Major violation amount monitoring
By setting up the method of violation amount classification standard, monitoring the amount of violation found in the process of auditing operation, help the audit supervisor to monitor and prompt according to the principle of significance, prompting the audit supervisor to audit the project in the violation amount of the degree of significance. For example, if the amount of violation exceeds 100,000 yuan or more, the system sends a monitoring warning message to the auditor.
Monitoring of non-compliance issues
The system monitors the attributes and significance of non-compliance issues during the audit process by setting significance criteria for non-compliance issues to help the audit supervisor determine the degree of severity of the issue and to alert the audit supervisor of the seriousness of the non-compliance issues of the audit project. For example, the system sends a monitoring warning message to the auditor when the violation is a serious offense such as embezzlement or petty cash.
Audit progress monitoring
By comparing the actual progress of the audit operation with the planned progress and setting up the planned progress, the system completes the discrepancy monitoring indicators to monitor the progress of the audit operation, and when there is a large discrepancy, it will monitor the alerts to help the audit supervisor to understand the problems and severity of the problems that may exist in the audit operation in a timely manner. For example, if the actual progress lags behind the planned progress by 30%, the system will send out monitoring warning messages to the auditors.