WO2015052286A1

WO2015052286A1 - Method for an electronic auditing

Info

Publication number: WO2015052286A1
Application number: PCT/EP2014/071662
Authority: WO
Inventors: Erik MARX
Original assignee: Marx Erik
Priority date: 2013-10-11
Filing date: 2014-10-09
Publication date: 2015-04-16
Also published as: DE102013111228A1

Abstract

The invention relates to a method (1) for an electronic auditing. Auditing data is electronically captured in a data capture step (4) using a client computer, and a plausibility check of the auditing data is automatically carried out by the client computer in a subsequent plausibility control step (5). Following the plausibility control step (5), a control result (9) of the plausibility check is electronically transmitted in a transfer step (7) to a central server (10) via a data-transferring connection, the control result (9) having a smaller information volume than it is required for carrying out the plausibility check.

Description

Procedure for electronic auditing

The invention relates to a method for electronic auditing.

Procedures for electronic auditing are not known in practice. In practice, auditing is carried out by trained personnel on site. Auditing data and documents are prepared by the company to be audited and audited on-site in an audit by a trained auditor. Due to the on-site auditing additional costs, e.g. due to the inevitable loss of work that must be borne by the audited company. If an audit can not be carried out due to missing or incomplete documents, further costs will be incurred for a new audit.

The object of the present invention is therefore considered to be a method for an electronic

To design auditing in such a way that on-site auditing is eliminated and additional costs and additional expenses on the part of the companies to be audited are reduced.

This object is achieved in that in a data acquisition step auditing data are electronically detected using a client computer and in a subsequent plausibility control step a Plausibility control of the auditing data is performed automatically by the client computer and wherein after the plausibility control step, a control result of the plausibility control is transmitted in a transfer step electronically via a data-conducting connection to a central server, the

Control results have a smaller scope of information than for the implementation of the

Plausibility check is required. The client computer is usually in the premises of

while the central server is arranged, for example, in premises of the auditor. The central server can do that

Receive auditing data from a variety of client computers from different companies.

In this case, the auditing data on the client computer advantageously by a to the inventive

Procedures adapted and on the client computer

set up computer program and in the

subsequent plausibility check step a

Plausibility check of the auditing data made automatically by the computer program. Subsequently, the control result is transmitted to a central server that is data-transmitting connected to the client computer, from which the responsible auditor can retrieve the result without having to carry out an on-site audit.

Since the plausibility check is carried out on decentralized computers and only the control result is transmitted in a transmission step to the central server, which makes an on-site auditing complete or at least partially omitted, is an audit performed by the method according to the invention

comparatively inexpensive. Furthermore, it can be achieved by the plausibility check that a user providing the auditing data is immediately aware of missing or incorrect information

Documents are pointed out, so the user the

Complete or correct auditing data without requiring re-auditing. The

Plausibility check may be preferred in several

Individual steps occur in which, for example, the

Auditing data to be checked for accuracy, completeness and other criteria. The

the exclusive transmission of the result of the inspection enables the data collected by the user

Auditing data are not transmitted to the central server and thus can not be recorded by third parties. Furthermore, it is achieved that the auditing can be carried out online and eliminates the organizational effort for a local meeting as well as the personal participation in the audit.

The control result is transmitted from the respective company's client computer to the central server via conventional public data networks, such as a wired or wireless telephone network. Since only the control result is transmitted, the control result has a smaller scope of information and therefore also a smaller amount of data than the auditing data required for the plausibility check and a transmission of all auditing data is not required, the inventive method can also be used by companies in areas with less good

developed data networks are used because due to the comparatively small amount of data to be transmitted and a transmission, for example via a GSM network is readily possible. The inventive method requires no special infrastructure, but can with conventional computers and simple, conventional and almost everywhere available public data networks

be performed. In addition, a storage of all auditing data on the central server is not

required, so that only relatively small storage capacities must be provided at the central server.

Due to the fact that the control result is a much smaller one compared to the recorded auditing data

Data volume can be saved by the exclusive transmission of the control results resources. It is also possible and provided according to the invention to first store the control result on the client computer and to transmit it to the central server at a later time. In addition to the successful transmission of the control result to the central

Server, a success message can also be forwarded to the client computer.

According to the invention, it is advantageously provided that in the data acquisition step the auditing data is stored in

several consecutive, dialog-guided

Query steps can be specified by a user. For this purpose is on the implementation of the Data collection provided client computer

advantageously set up to perform the data acquisition adapted computer program. The term "dialogue-led" is used in the sense of

Invention in particular the use of default and / or supplementary means understood as aids the

Data collection of auditing data simplify and input to the user in particular by providing answers, by asking questions and / or meaningful

Make supplements easier. It has been shown that the dialog-guided data acquisition provides an almost error-free and above all fast acquisition of the auditing data

allows. The query steps are preferred

performed sequentially so that a structured query of the auditing data is achieved.

Advantageously, the data acquisition in several

Interrogated steps, whereby thereby a

Caching is possible and the query can be interrupted at any time and continue.

According to the invention, it is advantageously provided that documents associated with the auditing data are acquired in the data acquisition step. Is at the

Auditing a recording of documents necessary, they can in the respective query step to the adapted for data acquisition software or the

Computer program passed and checked automatically. For example, the documents associated with the auditing data may be stored on a data storage medium get saved. Advantageously, can

Properties, such as the size and quality of the captured documents. The documents may expediently be carried out by means of a scanner

digitized and stored accordingly. In this way, almost any type of document can be detected, so that, for example, with a signature counter-documents can be detected. It is preferably provided that the

Data collection step is started at a given time, the time is set by a user and / or the central server. The data acquisition step may be, for example, from the

central server started when the

Auditing data at a given time,

for example, at an annual, monthly or weekly auditing. The user can also specify the starting point of the data acquisition step, for example an interrupted one

Continue data collection step.

Furthermore, the invention provides that before the

Data acquisition step, an updating step, wherein in the updating step, a data-conducting

Connection between the client computer and the central server is established and via the data-leading

Connection update data will be sent from the central server to the client computer. By doing

Updating step will in particular be transmitted updated information concerning the data acquisition step and processed by the client computer to the Auditing to adapt to any changes in requirements or standards.

The update step allows that of the

User-defined auditing data to a uniform standard and thus can be made audits in a short time with the highest quality. In order to control the updating of the central server, the timeliness of the acquired update data can preferably be checked in the plausibility check step and transmitted to the central server.

Advantageously, the invention provides that in a negative control result after the

Plausibility check step a supplementary

Data acquisition step follows in the more

Auditing data are recorded. Advantageously, the plausibility check step can be performed after each individual query step of the data acquisition step, so that an immediate plausibility check of the recorded audit data can take place. It may also be advantageous for the user to determine the time of the

Plausibility check step can set to

For example, to eliminate uncertainties in data collection. In the case of a negative control result, for example, the last query step can be repeated, so that a timely correction of the

Auditing data can be made by a user.

According to the invention, it is advantageously provided that in the case of a positive control result after Plausibility check step, the control result is transmitted encrypted in the transmission step to the central server. The encrypted transmission of the

Control result satisfies in particular the high

Requirements of secure electronic data transmission. The encrypted transmission of the control result also allows the result of the check to be decrypted and interpreted only by an authorized auditor.

According to the invention it is provided that the

Submission step follows a release step when a user has consented to the transfer of the control result in the release step. This will avoid having a control result

incompletely detected or incorrectly detected

Auditing data is inadvertently transmitted to the central server. Advantageously, the invention provides that in a set up for carrying out the method according to the invention on the client computer computer program appointment management is set up and deadlines for

Transmission of the control results automatically monitored and communicated to the respective user. In addition, additional due dates can be automatically monitored and displayed to the user. These due dates may include, for example, e-checks, necessary occupational health examinations, measurement and equipment tests and new job descriptions. Also can

Advantageously, customer surveys and employee surveys are conducted online and sent to the central Server are transmitted so that at any time on this data can be accessed by the auditor.

The invention also relates to a computer program product for use in a data network and / or on a

Data processing unit, wherein the

A computer program product comprising one or more computer-readable media having computer-executable instructions stored thereon which, when executed by a processor, the data network and / or the computer

Cause the data processing unit to perform the method as described above. The computer-readable media may be, for example, CD, DVD, card storage media or the like.

Further advantageous properties of the method according to the invention are explained in more detail with reference to process sequences shown in the drawing. 1 shows a schematic representation of the

inventive method,

Fig. 2 is a schematic representation of the

Submission step.

1 shows a schematic representation of the sequence of the method 1 according to the invention. After a start 2 of a computer program adapted for carrying out the method 1 on a client computer, a

Update step 3 performed in the current

Information about a subsequent data acquisition step 4 from a central server via a data-conducting Connection can be queried and transmitted to the client computer to automatically adapt the computer program to changing requirements or standards. Of the

Update Step 3 allows auditing data submitted by the user to conform to a current standard.

After the updating step 3, the

Data acquisition step 4 performed in which the

Auditing data in several consecutive displayed on a screen of the client computer

Dialog windows are detected using known input devices. The data to be collected is determined by the

Dialog window is captured step by step so that a

structured query of the auditing data becomes possible. Furthermore, by several query steps one

Caching possible, so that at any time the query can be interrupted and continued at a later date.

In a subsequent plausibility check step 5, the auditing data determined are checked for plausibility. If the control result is negative, the data acquisition step 4 can be repeated to determine the

incomplete or incorrect auditing data

complete or correct.

In a following on the plausibility step 5

Release step 6 is granted a release from the user in a positive control result, so that the

Control result can be transmitted to the central server. In a final transmission step 7 becomes - Il ^¬ of the user-approved control result to the central server via a data-connecting connection

transmitted . By the method 1 it is achieved that the

Plausibility check is performed on the client computer, so that in the transmission step 7 only the

Control result to the central server and not

All recorded auditing data are transmitted so that comparatively low requirements for a

Transmission bandwidth of the data-transmitting connection are to be made. In addition, a storage of all

Auditing data on the central server is not

required, so that lower storage capacity must be provided at the central server. Furthermore, the transmission allows only the

Control result that the auditing data collected by the user are not transmitted to the central server and thus can not be viewed by unauthorized third parties.

By the method according to the invention can, for example, job postings, annual work, emergency, target and activity plans, inventory and supplier lists, labor and vehicle leasing contracts, work, process and test instructions, structural and procedural rules in a short time with the highest quality and uniform standard. Fig. 2 shows a schematic representation of the

Submission Step 7. At client computers 8, the method 1 is executed with the auditing data determined and checked for plausibility.

Subsequently, the control result 9 after a

Release of the user in a transmission step to a central server 10 transmitted. The central server 10 can, for example, receive and store several control results 9 from different companies or from different client computers 8 simultaneously and one after the other. Furthermore, the central server 10 sends an acknowledgment of receipt 11 after a successful reception and storage of the control result 9 to the client computer 8.

Claims

1. A method (1) for electronic auditing, wherein in a data acquisition step (4) auditing data is electronically captured using a client computer and in a subsequent one

Plausibility check step (5) a

Plausibility check of the auditing data is performed automatically by the client computer and wherein after the plausibility control step (5) a control result (9) of the plausibility check in a

Transmission step (7) electronically via a

Data transmission connection to a central server (10) is transmitted, wherein the control result (9) has a smaller amount of information than for the

Performing the plausibility check is required.

2. Method (1) according to claim 1, characterized in that in the data acquisition step (4) the

Auditing data in several consecutive,

dialog-guided query steps by a user

be specified.

3. The method (1) according to claim 1 or claim 2, characterized in that in the data acquisition step (4) associated with the auditing data documents are detected.

4. Method (1) according to one of the preceding claims, characterized in that the data acquisition step (4) is started at a predetermined time, wherein the Time is set by a user and / or by the central server (10).

5. Method (1) according to one of the preceding claims, characterized in that before the data acquisition step

(4) an updating step (3) takes place, wherein in the updating step (3) a data-conducting connection is established between the client computer and the central server (10) and via the data-conducting connection updating data from the central server (10) to the client Computer are transmitted.

6. Method (1) according to one of the preceding claims, characterized in that when negative

Control result (9) after the plausibility check step

(5) a supplementary data acquisition step (4) follows in which further auditing data is captured.

7. Method (1) according to one of the preceding claims, characterized in that when a positive

Control result (9) after the plausibility control step, the control result (9) in the transmission step (7) to the central server (10) are transmitted encrypted.

A method (1) according to any one of the preceding claims, characterized in that the transmitting step (7) follows a releasing step (6) when a user in the enabling step (6) has declared his consent to the transmission of the control result (9).

9. Computer program product for use in a data network and / or on a data processing unit, wherein the A computer program product comprising one or more computer-readable media having computer-executable instructions stored thereon which, when executed by a processor, the data network and / or the computer

Cause data processing unit to carry out the method (1) according to one of claims 1 to 8.