Information processing system, information processing method and computer readable medium

An information processing system includes a receiving unit, a risk control matrix storage unit and a dummy control setting unit. The receiving unit receives assumed risks and controls corresponding to the assumed risks. The risk control matrix storage unit stores a risk control matrix in which a correspondence relation between the risks and the controls is described. If evaluation of design effectiveness is performed to check a document regarding an operation to be controlled in an internal control of operations and if the dummy control setting unit determines that there is a risk having no control corresponding thereto in the risk control matrix stored in the risk control matrix storage unit, the dummy control setting unit sets a dummy control for the risk having no corresponding control in the risk control matrix and stores the risk control matrix.

CROSS-REFERENCE TO RELATED APPLICATIONS

This application is based on and claims priority under 35 U.S.C. §119 from Japanese Patent Application No. 2006-273488 filed Oct. 4, 2007.

BACKGROUND

1. Technical Field

The invention relates to an information processing system, an information processing method, a computer readable medium storing an information processing program and a computer data signal embedded with the information processing program.

2. Related Art

In recent years, a financial internal control has been requested. As to the financial internal control, “internal control-integrated framework” announced by COSO (Treadway committee organizing committee) in 1992 has become a de facto standard and is defined as “a process that is executed by a board of directors, executives and other personnels and that is intended to provide a rational guarantee in order to achieve three objects of (1) effectiveness and efficiency of operations, (2) reliability of financial reporting, and (3) compliance with applicable laws and regulations.

In the financial internal control, enormous labor has been taken to manually operate and manage (i) organizing of a relationship among activity/system/resource/knowledge information and the like and (ii) construction of a mechanism for documenting a business process to make full use of the documents. As documents of the financial internal control, there are four documents, that is, a business process narrative, a business flow diagram, RCM (risk control matrix), a separation-of-duties table.

Also, in a financial internal control, there are two types of assessment for a document in which operations relevant to financial affairs are analyzed and a result of the analysis is summarized. That is, one is evaluation of design effectiveness (hereinafter, also referred to as walkthrough; simply referred to as ‘WT’) for checking the validity and the accuracy of the document, and the other is operation assessment for testing as to whether or not the operations are operated in compliance with the document. Since a large amount of time is required for works related to such assessment, it is necessary to efficiently perform the assessment.

In addition, since such assessment needs to be performed and reported every year while changing a test case, it has been difficult to promptly prepare a material from a large amount of data in the arranged form in association with details of annual assessment, a result thereof, problems left in previous years, and response methods therefor.

SUMMARY

According to an aspect of the invention, an information processing system includes a receiving unit, a risk control matrix storage unit and a dummy control setting unit. The receiving unit receives assumed risks and controls corresponding to the assumed risks. The risk control matrix storage unit stores a risk control matrix in which a correspondence relation between the risks and the controls is described. If evaluation of design effectiveness is performed to check a document regarding an operation to be controlled in an internal control of operations and the dummy control setting unit determines that there is a risk having no control corresponding thereto in the risk control matrix stored in the risk control matrix storage unit, the dummy control setting unit sets a dummy control for the risk having no corresponding control in the risk control matrix and stores the risk control matrix.

DETAILED DESCRIPTION

First, an explanation will be given of “basic four documents” of an inner control.

The basic four documents means basic documents formed for respective business processes which are targets of the financial inner control. Specifically, the basic four documents are a business process narrative, a business flow diagram, RCM (risk control matrix), a separation-of-duties table.

The business process narrative is also referred to as a “narrative.” The business process narrative is one in to which documented is a flow of a series of operations from start of dealings to final entry into the general ledger and report. Regulation documents such as personnel regulations and accounting task regulations are documents at a higher order of the task document, and revision thereof has an influence on the business process narrative. Further, a task manual is a document which is a lower order of the business process narrative and receives the influence on the revision.

The business flow diagram is one obtained by visually forming a flow of the series of operations from start of dealings to final entry into the general ledger and report, into a flowchart. Also risks and controls are arranged on this flow.

RCM (risk control matrix) is one in which essential points (assertion) in view of controls to be achieved, assumed risks, corresponding inner control activities are summarized as a table with regard to the inner control activities related to a business process.

The separation-of-duties table is one used to check as to whether processes dealt with by the same person in charge overlap each other, which become an issue in view of a financial control in the flow of the business process.

Further, assertion is a premise condition based on which it can be said that financial information is reliable information. Specifically, six items of existence, comprehensiveness, evaluation, right-and-obligation, term/distribution and display are generally used as the “assertion.” These items are partially changed by respective corporations or auditing corporations. Therefore, the items may be customized.

A risk means an impediment to assertion assumed in a business process.

A control means an inner control activity against risk. As a type of the control, there are preventive, discovering and the like.

Hereinafter, exemplary embodiments of the invention will be described with reference to the accompanying drawings.

In the financial internal control, a business process is documented by arranging relationships among activity/system/resource/knowledge data, for example, and a system for utilizing the documents is established. Although such a system is established independently for each company, one system may be established so as to be also utilized in associated companies (including subsidiary companies, a parent company, and the like).

Referring toFIG. 23, a configuration example of the entire system for walkthrough of a financial internal control or operation assessment to realize the exemplary embodiment will be described.

The whole system is configured to include a client2110and an internal-control processing server2120. In addition, each component may plural ones. The client2110and the internal-control processing server2120are connected with each other through a communication line2130. Data communicated between the client2110and the internal-control processing server2120is described in an XML (extensible markup language), and client2110and the internal-control processing server2120are connected with each other using a communication protocol, such as HTTP (hyper text transfer protocol).

The client2110has a function of a user interface that allows an operator to use the internal-control processing server2120.

In order to execute the walkthrough or the operation assessment in the internal control, the internal-control processing server2120causes the client210to display a screen (for example, a WT planning paper screen400), which is used to input an assessment plan and the like.

With reference toFIGS. 1 to 12, the exemplary embodiment for performing the evaluation of design effectiveness (the walkthrough) of the financial internal control for checking validity or effectiveness of a document created for the financial internal control will be described.

An example of a basic flow in a walkthrough phase will be described with reference toFIG. 1.

In step S102, a person in charge of the financial internal control creates an overall plan of the financial internal control.

In step S104, the person in charge creates a plan of the walkthrough using the exemplary embodiment. In this case, a planning paper and a WT detail sheet (plan) are used.

In step S106, the person in charge performs the walkthrough using the exemplary embodiment. In this case, a procedure paper and a WT detail sheet (execution) are used.

In step S108, the person in charge performs assessment based on a result of the walkthrough using the exemplary embodiment. In this case, an assessment paper is used.

At step S110, the person in charge studies a countermeasure based on the assessment on the result of the walkthrough. If the person in charge determines that improvement is required, the process proceeds to step S112. Otherwise, the process proceeds to step S116.

In step S112, an improvement activity is performed by the person in charge. For example, study as to how to modify which part of which document is performed based on the assessment in step S108.

In step S114, the person in charge modifies and revises the document as the improvement activity using the exemplary embodiment. Then, the process returns to step S104.

In step S116, the person in charge performs comprehensive assessment on the document for the financial internal control and the like for which the walkthrough activity and the countermeasure have been performed.

Next, an example of the configuration of conceptual modules according to the exemplary embodiment which are used when performing the walkthrough will be described with reference toFIG. 2.

Modules generally refer to logically separable components, such as software and hardware. Therefore, a module in the exemplary embodiment indicates not only a module in a program but also a module in the hardware configuration. Thus, description of the exemplary embodiment also serves as description of a method, a program and a system. Moreover, a module corresponds to a function in almost one-to-one correspondence manner. However, at the time of mounting, one module may be realized using one program or plural modules may be realized using one program. Alternatively, one module may be realized using plural programs. In addition, plural modules may be executed on one computer, or one module may be executed by plural computers in a distribution or parallel environment. In addition, in the following description, ‘connection’ includes logical connection as well as physical connection. For example, ‘data is connected with other data’ means that a part of data is the same data, one data indicates the other data through a pointer or link, and the like.

Further, a system may be realized by connecting plural computers, hardware, and apparatuses to one another using a network or may be realized using a single computer, a single hardware, or an single apparatus.

Furthermore, a term called ‘input’ may be used when receiving data by an operator's operation of the client2110or the internal-control processing server2120, or may be used when each module receives data from other modules, for example.

As shown inFIG. 2, WT test data201, activity data202, a WT test result203, RCM data204, resource data205, and knowledge and information data206are stored in a database200. The respective data may be managed by separate databases or t by one database.

The WT test data201is connected with a WT planning paper output module221, a WT detail sheet (plan) output module222, a WT planning paper input module231, and a WT detail sheet (plan) input module232. The activity data202is connected with the WT detail sheet (plan) output module222, a WT detail sheet (execution) output module224, the RCM data204, the resource data205, and the knowledge and information data206. The WT test result203is connected with a WT procedure paper output module223, the WT detail sheet (execution) output module224, a WT assessment paper output module225, a WT procedure paper input module233, a WT detail sheet (execution) input module234, and a WT assessment paper input module235. The RCM data204is connected with the WT planning paper output module221, the WT detail sheet (plan) output module222, the WT procedure paper output module223, the WT detail sheet (execution) output module224, the WT assessment paper output module225, and the activity data202. The resource data205is connected with the activity data202. The knowledge and information data206is connected with the WT detail sheet (plan) output module222, the WT detail sheet (execution) output module224, and the activity data202.

Modules for inputting data to the database200include the WT planning paper input module231, the WT detail sheet (plan) input module232, the WT procedure paper input module233, the WT detail sheet (execution) input module234, and the WT assessment paper input module235. The WT planning paper input module231is connected with the WT test data201. The WT detail sheet (plan) input module232is connected with the WT test data201. The WT procedure paper input module233is connected with the WT test result203. The WT detail sheet (execution) input module234is connected with the WT test result203. The WT assessment paper input module235is connected with the WT test result203.

Modules for outputting data from the database200include the WT planning paper output module221, the WT detail sheet (plan) output module222, the WT procedure paper output module223, the WT detail sheet (execution) output module224, and the WT assessment paper output module225. The WT planning paper output module221is connected with the WT test data201and the RCM data204and outputs a WT planning paper211. The WT detail sheet (plan) output module222is connected with the WT test data201, the activity data202, the RCM data204, and the knowledge and information data206and outputs a WT detail sheet212. The WT procedure paper output module223is connected with the WT test result203and the RCM data204and outputs a WT procedure paper213. The WT detail sheet (execution) output module224is connected with the activity data202, the WT test result203, the RCM data204, and the knowledge and information data206and outputs a WT detail sheet214. The WT assessment paper output module225is connected with the WT test result203and the RCM data204and outputs a WT assessment paper215.

Next, an example of relationship among data in the database200will be described in detail with reference toFIG. 3.

FIG. 3illustrates relationships among an activity table300, a WT test data table310, a WT test result table320, a deficiency list table330, a remaining risk list table340, a WT test review table350, an RCM360, a risk table370, a control table380, and a knowledge and information table390. It is noted that columns in each table are only examples. Another column may be added so that other information can be stored.

The activity table300corresponds to the activity data202shown inFIG. 2. The activity table300includes an activity ID column301, an activity name column302, an activity type column303, a system name column304, an operation classification column305S, an activity classification column306, a responsible organization column307, a person-in-charge column308, and an operation content column309. Activity IDs stored in the activity ID column301are identifiers that uniquely identify activities input by an operator, respectively. In addition, the activity IDs are also used in an activity ID column374of the risk table370, an activity ID column384of the control table380, and an activity ID column394of the knowledge and information table390, and these tables are associated with the activity table300.

The RCM360, the risk table370, and the control table380correspond to the RCM data204shown inFIG. 2. The RCM360, the risk table370, and the control table380as a whole store a risk control matrix in which assumed risks are associated with controls corresponding to the respective risks.

The risk table370includes a risk ID column371, a risk name column372, a risk content column373, and an activity ID column374. Risk IDs stored in the risk ID column371of the risk table370are identifiers that uniquely identify respective risks. The risk IDs are also used in a risk ID column361of the RCM360and a risk ID column343of the remaining risk list table340, and the risk table370is associated with the RCM360and the remaining risk list table340.

The control table380includes a control ID column381, a control name column382, a control content column383, an activity ID column384, and a column385of a knowledge ID for trail. Control IDs stored in the control ID column381of the control table380are identifiers that uniquely identify respective controls. The control IDs are also used in a control ID column362of the RCM360, a control ID column314of the WT test data table310, a control ID column333of the deficiency list table330, and an alternative control column334of the deficiency list table330, and the control table380is associated with the RCM360, the WT test data table310, and the deficiency list table330.

The RCM360includes the risk ID column361and the control ID column362. This table associates the risk IDs and the control IDs with each other.

The knowledge and information table390correspond to the knowledge and information data206shown inFIG. 2.

The knowledge and information table390includes a knowledge ID column391, a knowledge name column392, a knowledge type column393, and the activity ID column394. Knowledge IDs stored in the knowledge ID column391of the knowledge and information table390are identifiers that uniquely identify respective pieces of knowledge. The knowledge IDs are also used in the column385of the knowledge ID for trail, and the knowledge and information table390is associated with the control table380.

The WT test data table310corresponds to the WT test data201shown inFIG. 2.

The WT test table310includes a WT ID column311, a process ID column312, a process name column313, the control ID column314, a test type column315, and a test execution content column316. WT IDs stored in the WT ID column311of the WT test table310are identifiers that uniquely identify respective walkthroughs. The WT IDs are also used in a WT ID column321of the WT test result table320, and the WT test data table310is associated with the WT test result table320.

The WT test result table320corresponds to the WT test result203shown inFIG. 2.

The WT test result table320includes the WT ID column321, a test result column322, a test execution person column323, a test date and time column324, a difference-from-plan column325, a difference content column326, and a comment column327.

The deficiency list table330, the remaining risk list table340, and the WT test review table350are included in the WT test result203shown inFIG. 2.

The deficiency list table330includes a process ID column331, a process name column332, the control ID column333, the alternative control column334, a countermeasure column3351and an improvement plan column336. The remaining risk list table340includes a process ID column341, a process name column342, the risk ID column343, a complement control column344, a column345for indicating as to whether or not a countermeasure is required, an improvement plan column346, a complement control column347, a column348for indicating as to whether or not a countermeasure is required, and an improvement plan column349. The WT test review table350includes a voucher name column351, a review result column352, a reviewer comment column353, a review date column354, and a reviewer column355.

Next, an example of screens, which processing server2120displays on an output device, such as a display, of the internal-control processing server2120, when performing walkthrough for checking validity or effectiveness of a document that is created for the financial internal control will be described with reference toFIGS. 4 to 13. The walkthrough is a kind of assessment of the financial internal control.

An outline of the walkthrough is as follows.

Using four documents created for the financial internal control and data which is stored as a database and which is a basis of the four documents (elements such as the RCM data204, the resource data205and the knowledge and information data206; and the activity data202serving as key data thereof), test contents and WT plan contents for planning walkthrough (WT planning paper screen400shown inFIG. 4and a WT detail sheet (plan) screen700shown inFIG. 7) are input, a WT test result for carrying out the walkthrough is input (see a WT procedure paper screen500shown inFIG. 5and a WT detail sheet (execution) screen800shown inFIG. 9), and a test result of WT is assessed (see a WT assessment paper screen600shown inFIG. 6). A deficiency list and a remaining risk list are output as a comprehensive assessment of the walkthrough (a deficiency list screen1100shown inFIG. 12and a remaining risk list screen1200shown inFIG. 13).

FIG. 4is an explanatory view illustrating an example of a screen of the walkthrough planning paper.

A documentation process is designated by an operator's operation, and evaluation of design effectiveness is executed. Then, an input screen of the WT planning paper screen400is displayed.

A test target period column401is displayed, and input of period data (for example, 2008/04/01 to 2009/03/31) by an operator's operation is received. Similarly, inputs to a column431of a person in charge of execution, a reviewer column432, a test period column433, and a review period column434are received.

Furthermore, a company name column402, a process ID column404and a process name column405of a target process403, a total control number column406, a planned control number column407, an achievement ratio column408, and a test execution plan column410are displayed on the basis of the period data input to the test target period column401by using the data stored in the database200. The test execution plan410includes a control ID column411, a control column412, a plan content column413, and a comment column414.

Information about a control of the documentation process is displayed in the control column412on the basis of the RCM data204stored in the database200.

The total control number, the planned control number, and an achievement ratio are calculated and displayed in the total control number column406, the planned control number column407, and the achievement ratio column408.

When the WT detail sheet button409is pressed by an operator's operation, the WT detail sheet (plan) screen700is displayed.

When a cell of control in the control column412is designated by an operator's operation, a control detail screen900is displayed.

As to a test for every control, non-execution of a plan (non-creation of a plan may be included) may be displayed in a different form (for example, with a red color or in a blinking manner) from other displays.

Referencing to the RCM data204(especially, the RCM360, the risk table370, and the control table380) stored in the database200, a dummy control is automatically set for a risk that does not have a control, and a plan is brought in a unset state so to prevent input omission of control. Furthermore, a message indicating a control additionally created is displayed in the remarks column414in a different form (for example, with a red color or in a blinking manner) from other displays. A risk for which a control is not defined is extracted from the RCM data204created by documentation of the four basic documents. Moreover, in the case where there is a risk stored in the RCM data204which does not have a corresponding control, a dummy control is set therefor. Then, in the case where the dummy control is set, data (for example, a message indicating a plan is not unset) indicating that the set control is a dummy is set.

Specifically, this means the case where no control in the vertical axis direction corresponds to a risk in the horizontal axis direction in the table form of the risk and control matrix. In this case, since a risk is not controlled, setting of a control is needed. First, a control is automatically created by a system, and null data is added as a content of the control at this time point. The null data will be defined by the operator later.

In order to cause the WT plan to be reviewed, an E-mail is transmitted to a reviewer by pressing of a review request button415which is an operator's operation.

The review request allows the reviewer to perform input to a review result column421, a reviewer comment column422, a reviewer column423, and a review date column424in a review screen420. That is, items in the review screen420are activated. A review is fixed by pressing of a review completion button425which is a reviewer's operation.

In addition, when a close button499is pressed by an operator's operation, the WT planning paper screen400is closed to terminate processing.

FIG. 5is an explanatory view illustrating an example of a screen of the walkthrough procedure paper.

Referencing to data such as the WT test data201stored in the database200, a test target period column501, a company name column502, a process ID column504and a process name column505of a target process503, a result summary510, and a test result520are displayed in the WT procedure paper screen500. The result summary510includes a test item number column511, an OK column512, and an NG column513. The test result520displays a WT ID column521, a sub-process column522, a control ID column523, a control column524, an execution content column525, a result column526, a test execution person column527, and a test execution date column528.

When the WT detail sheet button514is pressed by an operator's operation, the WT detail sheet (plan) screen700is displayed.

The total number of test items is displayed in the test item number column511on the basis of test contents input from the WT planning paper screen400and the WT detail sheet (plan) screen700. A test result input from the WT detail sheet (execution) screen800is displayed in the OK column512and the NG column513.

In order to cause the WT procedure paper to be reviewed, an E-mail is transmitted to the reviewer by pressing of a review request button529which is an operator's operation.

The review request allows the reviewer to input to a review result column531, a reviewer comment column532, a reviewer column533, and a review date column534in a review screen530. That is, items in the review screen530are activated. A review is fixed by pressing of a review completion button535which is a reviewer's operation.

In addition, when an update button598is pressed by an operator's operation, data stored in the database200is updated with contents input in the current WT procedure paper screen500. In addition, when a cancel button599is pressed by an operators operation, the contents input in the current WT procedure paper screen500are cancelled to return to a previous state.

FIG. 6is an explanatory view illustrating an example of a screen of the walkthrough assessment paper.

Referencing to the data such as the WT test data table310, the WT test result table320and the WT test data201stored in the database200, a process ID column601, a process name column602, a risk control matrix610, and a response to a deficient control630are displayed in the WT assessment paper screen600.

The risk control matrix610is displayed in a matrix form. In the risk control matrix610, risks are displayed in rows and controls are display in columns. The risks include an R01column614, an R02column615, an R03column616, an R04column617, and an ROS column618, and the controls include a C01column625, a C02column626, a C03column627, a C04column628, and a C05column629. Each risk includes a risk ID column621indicating an identifier of each risk, a risk content column622that explains each risk, an effective control column623indicating the number of effective controls (the total number of cells in which ‘O’ is displayed) with respect to each risk, and a set control column624indicating the number of controls (the total number of cells in which ‘O’ or ‘x’ is displayed) which are set for each risk. Each control includes a control ID column611indicating an identifier of each control and a control content column612that explains each control. In a cell where a row of a risk and a column of a control cross, ‘O’ is displayed to indicate that a test result of a corresponding control is OK and ‘x’ is displayed to indicate that a test result of a corresponding control is NG. In particular, the WT test data table310and the WT test result table320stored in the database200are referenced to display ‘0’ or ‘x.’ That is, information as to whether or not each control is performed is displayed using in units of risks on the basis of the assessment result and risks which are stored in the RCM data204and which correspond to each control.

In addition, a result (effective, deficient) of the walkthrough with respect to each control is displayed in a WT result column619.

Furthermore, in the risk control matrix610, a risk (the R03column616in the example shown inFIG. 6) having no OK as a result of the test is displayed in a different form (for example, with a red color or in a blinking manner) from other displays as a problematic risk, in order to indicate that a control cannot be made.

In addition, a cell of each control and the control detail screen900corresponding to each control are linked to each other. Accordingly, when an operator clicks on a cell of a control, the control detail screen900corresponding to the control is displayed.

The response to deficient control630includes a control ID column631, a control content column632, a column633for indicating as to whether or not a countermeasure is required, a reason column634, and an improvement plan column635, and a deficient control (or a control displayed with an ‘x’ mark) is listed. An identifier of the deficient control is displayed in the control ID column631, and an explanation thereof is displayed in the control content column632. Moreover, the response to deficient control630is configured so that for each deficient control, inputs can be made to the column633for indicating as to whether or not a countermeasure is required and the improvement plan column635. In addition, each cell of the improvement plan column635and a document regarding an improvement plan are linked to each other. Accordingly, when an operator clicks on a cell of the improvement plan column635, a corresponding document regarding the improvement plan is displayed.

In order to cause the WT assessment paper to be reviewed, an E-mail is transmitted to the reviewer by pressing of a review request button636which is an operator's operation.

The review request allows the reviewer to perform input to a review result column671, a reviewer comment column672, a reviewer column673, and a review date column674in a review screen670. That is, items in the review screen670are activated A review is fixed by pressing of a review completion button675which is a reviewer's operation.

In addition, when an update button698is pressed by an operator's operation, the data stored in the database200is updated with contents input in the current WT assessment paper screen600. In addition, when a cancel button699is pressed by an operator's operation, the contents input in the current NT assessment paper screen600are cancelled to return to a previous state.

FIGS. 7 and 8are explanatory views illustrating an example of a screen of the walkthrough detail sheet (plan).

Referencing to data, such as the activity data202and the RCM data204, stored in the database200, a process ID column701, a process name column702, a WT test procedure710, a sub-process screen730, a control screen740, and a procedure screen750are displayed on the WT detail sheet (plan) screen700.

The WT test procedure710includes a WT ID column711, a sub-process column712, an activity name column713, a control ID column714, a control content column715, a type column716, a execution content column717, and a trail (knowledge and information) column718.

When an addition button719is pressed by an operator's operation, a screen for selection of a test target control shown inFIG. 8is displayed with referencing to the RCM data204stored in the database200. When a control displayed on the screen shown inFIG. 8is checked by the operator's operation, the control is added in the WT test procedure710.

When a deletion button720is pressed by an operator's operation, a current line of the WT test procedure710is deleted from the walkthrough. In addition, when an upward movement button721or a downward movement button722is pressed by an operator's operation, the current line of the WT test procedure710is moved.

The sub-process screen730includes a sub-process column731, an activity name column732, and an activity content column733. On the sub-process screen730, each control and information about an activity related to the control are displayed with referencing to data, such as the RCM data204.

The control screen740includes a control ID column741, a control content column742, a key control column743, a control type column744, a control frequency column745, a statistical basis column746, a column747of trail of control execution, a depending DB/system column748, and a column749of a purpose of information processing control. On the control screen740′ knowledge and information relevant to a control are displayed as trail information with referencing to data, such as the knowledge and information data206, stored in the database200.

The procedure screen750includes a procedure type column751(any of question, observation, access, and re-execution can be selected), an execution content column752and a trail (knowledge and information)760. On the procedure screen750, a procedure type and an execution content can be input as test data for each control.

The trail (knowledge and information)760includes a check column761, an ID column762, and a title column763. Trail used for assessment can be selected in the check column761, In addition, when an update button798is pressed by an operator's operation, data stored in the database200is updated with contents input in the current WT detail sheet (plan) screen700. In addition, when a close button799is pressed by an operator's operation, the WT detail sheet (plan) screen700is closed to terminate the processing.

FIG. 9is an explanatory view illustrating an example of a screen of the walkthrough detail sheet (execution).

Referencing to data, such as the WT test data201, stored in the database200, a process ID column801, a process name column802, a WT test procedure810, a sub-process screen830, an assessment result screen840, and a column850of observed matters other than test items are displayed on the WT detail sheet (execution) screen800.

The WT test procedure810includes a WT ID column811, a sub-process column812, a type column813, an execution content column814, a result column815, a difference-from-plan column816, a difference content column817, a comment column818, an execution person column819, and an execution date column820. Contents of the columns are displayed with reference to data, such as the WT test data201, stored in the database200.

The sub-process screen830includes a sub-process column831, an activity name column832, and an execution content column833. On the sub-process screen830, a test content corresponding to walkthrough that is selected in the WT the test procedure810by an operator and activity information related to the test are displayed.

The assessment result screen840includes a result column841, a difference-from-plan column842, a difference content column843, a comment column844, an execution person column845, and an execution date column846. On the assessment result screen840, a result (OK/NG), a difference (Yes/None) from a plan, a difference content, a comment, an execution person, and an execution date can be input by an operator.

In the column850of observed matters other than test items, observed matters other than test items can be input as observed matter data.

In addition, when an update button898is pressed by an operator's operation, data stored in the database200is updated with contents input on the current WT detail sheet (execution) screen800. In addition, when a close button899is pressed by an operator's operation, the WT detail sheet (execution) screen800is closed to terminate the processing.

FIG. 10is an explanatory view illustrating an example of a screen of control details.

The control detail screen900is linked with a corresponding cell in the WT assessment paper screen600. When a cell in the WT assessment paper screen600is selected by an operator's click, the corresponding control detail screen900is displayed.

A control table910and a test table920are displayed on the control detail screen900with referencing to data, such as the RCM data204, stored in the database200.

A control ID column911, a control content column912, a key control column913, a control type column914, a control frequency column915, a statistical basis column916, a column917of trail of control execution, a control ID column918, and a column919of a purpose of information processing control are displayed in the control table910.

The test table920mainly includes a test procedure column921and a test result column924. The test procedure column921includes a type column922and an execution content column923. The test result column924includes a result column925, a difference-from-result column926, a difference content column927, and a comment column928.

FIG. 11is an explanatory view illustrating an example of a screen of test data setting.

A test data setting screen1000is linked with a corresponding cell in the WT assessment paper screen600. When a cell in the WT assessment paper screen600is selected by an operator's click, the corresponding test data setting screen1000is displayed.

On the test data setting screen1000, a test data table1010and a walkthrough screen1020are displayed with referencing to data, such as a WT test, stored in the database200.

The test data table1010includes a WT ID column1011, a resource (DB) name column1012, a Serial-No (slip number) column1013, and a remarks column1014.

On the walkthrough screen1020, a WT ID column1021, a resource (DB) name column1022, a Serial-No (slip number) column1023, and a remarks column1024can be input by an operator.

In addition, when an OK button1025is pressed by an operator's operation, contents input on the current walkthrough screen1020are registered in the database200and a result is displayed in the test data table1010. In addition, when a cancel button1026is pressed by an operator's operation, the contents input on the current walkthrough screen1020are cancelled to return to a previous state.

In addition, when an update button1098is pressed by an operator's operation, data stored in the database200is updated with contents input on the test data setting screen1000. In addition, when a close button1099is pressed by an operator's operation, the test data setting screen1000is closed to terminate the processing.

FIG. 12is an explanatory view illustrating an example of a screen of a deficiency list.

A deficiency list1110is displayed on a deficiency list screen1100with referencing to data, such as the deficiency list table330, stored in the database200. The deficiency list1110includes a process ID column1111, a process name column1112, a control ID column1113, a control content column1114, an alternative control column1115, a countermeasure column1116, and an improvement plan column1117.

On the deficiency list screen1100, a process ID, a process name, a control ID, and a control content all of which are related to a control corresponding to NG in the WT assessment paper (refer toFIG. 6) are displayed in the process ID column1111, the process name column1112, the control ID column1113, and the control content column1114, respectively.

In the alternative control column1115, a list of alternative controls with which a target control can be replaced is displayed using the RCM data204stored in the database200. In addition, existence of a countermeasure against a corresponding control and an improvement plan against the corresponding control are displayed in the countermeasure column1116and the improvement plan column1117, respectively, so as to the operator input therein.

FIG. 13is an explanatory view illustrating an example of a screen of a remaining risk list.

A remaining risk list1210is displayed on the remaining risk list screen1200with referencing to data, such as the remaining risk list table340, stored in the database200. The remaining risk list1210includes a process ID column1211, a process name column1212, a risk ID column1213, a risk content column1214, a complement control column1215, a column1216for indicating whether or not a countermeasure is required, an improvement plan column1217, a column1218for indicating financial importance, an occurrence probability column1219, and a comprehensive assessment column1220.

For each control belonging to the deficiency list (seeFIG. 12), a process ID, a process name, a risk ID, a risk name, and indication as to whether or not a complement control exists which are all related to a risk that has no effective control are displayed in the process ID column1211, the process name column1212, the risk ID column1213, the risk content column1214, and the complement control column1215, respectively, using data, such as the RCM data204, stored in the database200.

The indication as to whether or not a countermeasure is required, an improvement plan, financial importance, an occurrence probability, and comprehensive assessment regarding each risk are displayed in the column1216for indicating as to whether or not a countermeasure is required, the improvement plan column1217, the column1218for indicating financial importance, the occurrence probability column1219, and the comprehensive assessment column1220, respectively, so as to allow the operation to input therein.

Next, the exemplary embodiment for performing operation assessment of the financial internal control will be described with reference toFIGS. 14 to 22.

An example of a basic flow in an operation assessment phase will be described with reference toFIG. 14.

In step S1302, a person in charge of the financial internal control creates an overall plan of the financial internal control.

In step S1304, the person in charge creates individual plans of the operation assessment using the exemplary embodiment. In this case, a planning paper and a test detail sheet (plan) are used.

In step S1306, the person in charge carries out a test, which is the operation assessment, using the exemplary embodiment. In this case, a procedure paper and a test detail sheet (execution) are used.

In step S1308, the person in charge performs an assessment based on a result of the operation assessment using the exemplary embodiment. In this case, an assessment paper is used. If the person in charge determines that an improvement is required, the process proceeds to step S1312. If it is determined that an additional test is required, the process proceeds to step S1304in order to perform operation assessment corresponding to another test item. If it is determined that an alternative control test is required, the process proceeds to step S1304in order to perform operation assessment corresponding to another control. In other cases, the process proceeds to step S1310.

In step S1312, the person in charge modifies and revises a document as an improvement activity using the exemplary embodiment. Then, the process proceeds to step S1304or step S1310.

In step S1310, the person in charge performs a comprehensive assessment about a document for the financial internal control for which the operation assessment activity and the countermeasures have been performed.

An example of the configuration of conceptual modules in the exemplary embodiment when performing the operation assessment will be described with reference toFIG. 15.

As shown inFIG. 15, operation test data1401, activity data1402, an operation test result1403, RCM data1404, resource data1405, and knowledge and information data1405are stored in a database1400. Each data may be managed by separate databases or may be managed by a single database.

The operation test data1401is connected with an operation planning paper output module1421, an operation detail sheet (plan) output module1422, an operation planning paper input module1431, and an operation detail sheet (plan) input module1432. The activity data1402is connected with the operation detail sheet (plan) output module1422, an operation detail sheet (execution) output module1424, the RCM data1404, the resource data1405, and the knowledge and information data1406. The operation test result1403is connected with an operation procedure paper output module1423, the operation detail sheet (execution) output module1424, an operation assessment paper output module1425, an operation procedure paper input module1433, an operation detail sheet (execution) input module1434, and an operation assessment paper input module1435. The RCM data1404is connected with the operation planning paper output module1421, the operation detail sheet (plan) output module1422, the operation procedure paper output module1423, the operation detail sheet (execution) output module1424, the operation assessment paper output module1425, and the activity data1402. The resource data1405is connected with the activity data1402. The knowledge and information data1406is connected with the operation detail sheet (plan) output module1422, the operation detail sheet (execution) output module1424, and the activity data1402.

Modules for inputting data to the database1400include the operation planning paper input module1431, the operation detail sheet (plan) input module1432, the operation procedure paper input module1433, the operation detail sheet (execution) input module1434, and the operation assessment paper input module1435. The operation planning paper input module1431is connected with the operation test data1401. The operation detail sheet (plan) input module1432is connected with the operation test data1401. The operation procedure paper input module1433is connected with the operation test result1403. The operation detail sheet (execution) input module1434is connected with the operation test result1403. The operation assessment paper input module1435is connected with the operation test result1403.

Modules for outputting data from the database1400include the operation planning paper output module1421, the operation detail sheet (plan) output module1422, the operation procedure paper output module1423, the operation detail sheet (execution) output module1424, and the operation assessment paper output module1425. The operation planning paper output module1421is connected with the operation test data1401and the RCM data1404and outputs an operation planning paper1411. The operation detail sheet (plan) output module1422is connected with the operation test data1401, the activity data1402, the RCM data1404, and the knowledge and information data1406and outputs an operation detail sheet1412. The operation procedure paper output module1423is connected with the operation test result1403and the RCM data1404and outputs an operation procedure paper1413. The operation detail sheet (plan) output module1424is connected with the activity data1402, the operation test result1403, the RCM data1404, and the knowledge and information data1406and outputs an operation detail sheet1414. The operation assessment paper output module1425is connected with the operation test result1403and the RCM data1404and outputs an operation assessment paper1415.

Next, an example of relationship among data in the database1400will be described in detail with reference toFIG. 16.

FIG. 16illustrates the relationships among an activity table1500, an operation test data table1510, a sampling target table1520, a checking target1530, an operation test result table1540, operation test assessment1550, a deficiency list table1560, a remaining risk list table1570, an operation test review table1580, an RCM1590, a risk table15A0, a control table15B0, and a knowledge and information table15C0. In addition, columns in each table are only examples, and another column may be added so that other information can be stored.

The activity table1500corresponds to the activity data1402shown inFIG. 15. The activity table1500includes an activity ID column1501, an activity name column1502, an activity type column1503, a system name column1504, an operation classification column1505, an activity classification column1506, a responsible organization column1507, a person-in-charge column1508, and an operation content column1509. Activity IDs stored in the activity ID column1501are identifiers that uniquely identify respective activities input by an operator. In addition, the activity IDs are also used in an activity ID column15A4of the risk table15A0, an activity ID column15B4of the control table15B0, and an activity ID column15C4of the knowledge and information table15C0, and these tables are associated with the activity table1500.

The RCM1590, the risk table15A0and the control table15B0correspond to the RCM data1404shown inFIG. 15.

The risk table15A0includes a risk ID column15A1, a risk name column15A2, a risk content column15A3, and the activity ID column15A4. Risk IDs stored in the risk ID column15A1of the risk table15A0are identifiers that uniquely identify respective risks. The risk IDs are also used in a risk ID column1591of the RCM1590and a risk ID column1573of the remaining risk list table1570, and the risk table15A0is associated with the RCM1590and the remaining risk list table1570.

The control table15B0includes a control ID column15B1, a control name column15B2, a control content column15B3, the activity ID column15B4, and a column15B5of a knowledge ID for trail. Control IDs stored in the control ID column15B1of the control table15B0are identifiers that uniquely identify respective controls. The control IDs are also used in a control ID column1592of the RCM1590, a control ID column1563of the deficiency list table1560, an alternative control column1564of the deficiency list table1560, a control ID column1514of the operation test data table1510, and a control ID column1553of the operation test assessment1550, and the control table15B0is associated with the RCM1590, the operation test data table1510, the operation test assessment1550, and the deficiency list table1560.

The RCM1590includes the risk ID column1591and the control ID column1592. By this table, the risk ID and the control ID are associated with each other.

The knowledge and information table15C0corresponds to the knowledge and information data1406shown inFIG. 15.

The knowledge and information table15C0includes a knowledge ID column15C1, a knowledge name column15C2, a knowledge type column15C3, and the activity ID column15C4. Knowledge IDs stored in the knowledge ID column15C1of the knowledge and information table15C0is identifiers that uniquely identify respective pieces of knowledge. The knowledge IDs are also used in a column1522of a knowledge ID for trail of the sampling target table1520, a searching method column1533of the checking target1530, and the knowledge ID15B5for trail of the control table15B0, and the knowledge and information table15C0are associated with the sampling target table1520, the checking target1530, and the control table15B0.

The operation test data table1510corresponds to the operation test data1401shown inFIG. 15.

The operation test data table1510includes a test ID column1511, a process ID column1512, a process name column1513, the control ID column1514, a test type column1515, an execution content column1516, a sampling number column1517, a deviation rate column1519, a reliability column1519, a sampling target ID column151A and a checking target ID column151B.

The sampling target table1520is included in the operation test data1401shown inFIG. 15.

The sampling target table1520includes a sampling target ID column1521, the column1522of a knowledge ID for trail, a sampling method column1523, a sampling attribute column1524, and a test target attribute column1525. Sampling target IDs stored in the sampling target ID column1521of the sampling target table1520are identifiers that uniquely identify respective sampling targets. The sampling target IDs are also used in the sampling target ID column151A of the operation test data table1510and a sampling target ID column1542of the operation test result table1540, and the sampling target table1520is associated with the operation test data table1510and the operation test result table1540. In addition, test target attribute IDs stored in the test target attribute column1525of the sampling target table1520are identifiers that uniquely identify respective test target attributes. The test target attribute IDs are also used in a test target attribute column1543of the operation test result table1540, and the sampling target table1520is associated with the operation test result table1540.

The checking target1530is included in the operation test data1401shown inFIG. 15.

The checking target1530includes a checking target ID column1531, a column1532of a knowledge ID for trail, the searching method column1533, a searching attribute column1534, and a checking attribute column1535. Checking target IDs stored in the checking target ID column1531of the checking target1530are identifiers that uniquely identify respective checking targets. The checking target IDs are also used in the checking target ID column151B of the operation test data table1510, and the checking target1530is associated with the operation test data table1510.

The operation test result table1540corresponds to the operation test result1403shown inFIG. 15.

The operation test result table1540includes a test ID column1541, the sampling target ID column1542, the test target attribute column1543, a checking result column1544, and a comment column1545. Test IDs stored in the test ID column1541of the operation test result table1540are identifiers that uniquely identify respective tests, which are operation assessments. The test IDs are also used in the test ID column1511of the operation test data table1510, and the operation test result table1540is associated with the operation test data table1510.

The operation test assessment1550is included in the operation test result1403shown inFIG. 15.

The operation test assessment1550includes a process ID column1551, a process name column1552, the control ID column1553, a response-to-primary-assessment column1554, a test continuation column1555, a comment column1556, an execution person column1557, an execution date column1558, a final assessment column1559, a deficiency content column155A, an assessing person column155B, and an assessment date column155C.

The deficiency list table1560is included in the operation test result1403shown inFIG. 15.

The deficiency list table1560includes a process ID column1561, a process name column1562, the control ID column1563, the alternative control column1564, a countermeasure column1565, and an improvement plan column1566.

The remaining risk list table1570is included in the operation test result1403shown inFIG. 15.

The remaining risk list table1570includes a process ID column1571, a process name column1572, the risk ID column1573, a complement control column1574, a column1575for indicating as to whether or not a countermeasure is required, an improvement plan column1576, a complement control column1577, a column1578for indicating as to whether or not a counter measure is required, and an improvement plan column1579.

The operation test review table1580is included in the operation test result1403shown inFIG. 15.

The operation test review table1580includes a voucher name column1581, a review result column1582, a reviewer comment column1583, a review date column1584, and a reviewer column1585.

Next, an example of screens, which the internal-control processing server2120display on an output device, such as a display, of the internal-control processing server2120when performing operation assessment that is a kind of assessment of the financial internal control, will be described with reference toFIGS. 17 to 22.

In addition, an outline of the operation assessment is as follows.

Using the four documents created for the financial internal control and data which is stored as a database and which is a basis of the four documents (elements, such as the RCM data204, the resource data205, the knowledge and information data206, and the activity data202serving as key data thereof), a test content and a plan content for the operation assessment for planning the operation assessment (operation-test planning paper screen1700shown inFIG. 18) are input and the operation assessment test result for carrying out the operation assessment is input (refer to an operation-test procedure paper screen1800shown inFIG. 20and an operation-test detail sheet (execution) screen1900shown inFIG. 21). A test result of the operation assessment is assessed (see an operation-test assessment paper screen2000shown inFIG. 22), and a deficiency list and a remaining risk list are output as comprehensive assessment of the operation assessment (a deficiency list screen1100shown inFIG. 12and a remaining risk list screen1200shown inFIG. 13).

FIG. 17is an explanatory view illustrating an example of a screen of tree display and operation test.

A tree screen and operation test1600includes a tree screen1610, a progress screen1630, an operation assessment screen1650, and a processing screen1670. The tree screen1610displays a target of the operation assessment in a tree structure. The progress screen1630shows a progress of the operation assessment with respect to a process. The operation assessment screen1650shows test items for the operation assessment. The processing screen1670displays buttons used to perform processing for creation of a planning paper, creation of a procedure paper, and creation of an assessment paper in the operation assessment.

In the case of adding a test for the operation assessment, an operation test addition screen1620is displayed in the tree screen1610. An added test is defined by a test type column1621, a column1622of an ID of the test to be added, a process ID column1623, a process name column1624, and a control column1625.

The progress screen1630includes a process ID column1631, a process name column1632, an operation test plan table1633(the operation test plan table1633includes a plan/execution assessment column1634, a person-in-charge column1635, a reviewer column1636, an execution period column1637, and a review period column1638), and a test progress table1640(the test progress table1640includes a test target control number column1641, a completion column1642, an effective column1643, a deficiency column1644, an undecided column1645, an under-plan column1646, an under-execution column1647, and an under-assessment column1648.

The operation assessment screen1650includes a test ID column1651, a control ID column1652, a control column1653, a state column1654, an assessment column1655, a type column1656, a sample number column1657, a test result number column1658(OK column1659and NG column1660), a test result column1661, a review column1662, and a difference-from-plan column1663.

The processing screen1670displays a planning paper button1671, a procedure paper button1672, and an assessment paper button1673. When the planning paper button1671is pressed by an operator's operation, the operation-test planning paper screen1700(seeFIG. 18) is displayed. When the procedure paper button1672is pressed by the operator's operation, the operation-test procedure paper screen1800(seeFIG. 20) is displayed. In addition, when the assessment paper button1673is pressed by the operator's operation, the operation-test assessment paper screen2000(seeFIG. 22) is displayed.

FIGS. 18 and 19are explanatory views illustrating an example of screens of the operation-test planning paper.

On the operation-test planning paper screen1700, a test target period column1701, a company name column1702, a process ID column1703, a process name column1704, a control column1705, a procedure type column1706, an execution content column1707, a sampling number column1708, a modification reason column1710, a deviation rate1712, a reliability column1713and an allowable NG number column1714of an assessment criteria1711, a sampling target1715, a checking target1722, and a review screen1730are displayed with referencing to data, such as the activity data1402and the RCM data1404, stored in the database1400.

The test target period column1701is displayed to receive period data (for example, 2008/04/01 to 2009/03/31) input by an operator's operation.

A documentation process name corresponding to the test plan and control information corresponding to the test plan are displayed in the process name column1704and the control column1705, respectively.

By an operator's operation, a procedure type (question/observation/browse/check) is selectively input as test data by using the procedure type column1706, and an execution content of the test are input through the execution content column1707.

By an operator's operation, number of samples of test data is input through the sampling number column1709. In the case where modification is performed by pressing of the modification button1709after the input, a reason for the modification is input through the modification reason column1710.

When a deviation rate and reliability are input as assessment criteria through the reliability column1713, the allowable NG number is automatically calculated from the number of controls and is then displayed in the allowable NG number column1714.

The sampling target1715includes a knowledge and information (trail) column1716, a sampling attribute column1717, and a test target attribute column1718.

When an addition button1719is pressed by an operator's operation, a sampling target addition screen1750shown inFIG. 19Ais displayed.

A sampling target1751including a knowledge and information (trail) column1752and a sampling method column1753, a sampling method column1754, a sampling attribute column1755, and a test target attribute column1756are displayed on the sampling target addition screen1750. In addition, by an operator's operation, trail information (related document) and its sampling method (automatic extraction of data, random and automatic extraction of data, and manual extraction under a designated condition) are selected as a sampling target of test data in the knowledge and information (trail) column1752and the sampling method column1753or the sampling method column1754.

In addition, even in the case where an editing button1720is pressed by an operator's operation, the sampling target addition screen1750is displayed in the same manner as the case of the addition button1719such that contents can be edited. When a deletion button1721is pressed by an operator's operation, a selected trail in the sampling target1715is deleted.

The checking target1722includes a knowledge and information (trail) column1723, a sampling attribute column1724, and a test target attribute column1725.

When an addition button1726is pressed by an operator's operations a checking target addition screen1760shown inFIG. 19Bis displayed.

A sampling target1761including a knowledge and information (trail) column1762and a sampling method column1763, a searching method column1764, a searching attribute column1765, and a checking attribute column1766are displayed on the checking target addition screen1760. In addition, by an operator's operation, trail information (related document) and its sampling method (automatic extraction of data, random and automatic extraction of data, and manual extraction under a designated condition) are selected as a checking target for checking a test in the knowledge and information (trail) column1762and the sampling method column1763or the searching method column1764.

In addition, even in the case where an editing button1727is pressed by an operator's operation, the checking target addition screen1760is displayed in the same manner as the case of the addition button1726such that contents can be edited. When a deletion button1728is pressed by an operator's operation, a selected trail in the checking target1722is deleted.

In order to cause the operation-test planning paper to be reviewed, an E-mail is transmitted to a reviewer by pressing of a review completion button1735which is an operator's operation.

The review request allows the reviewer to perform input to a review result column1731, a reviewer comment column1732, a reviewer column1733, and a review date column1734in a review screen1730. That is, items in the review screen1730are activated. Moreover, on the operation-test planning paper screen1700viewed by the reviewer, a button display of the review completion button1735is set as ‘completion of review’ A review is fixed by pressing of the review completion button1735which is a reviewer's operation.

In addition, when an update button1736is pressed by an operator's operation, data stored in the database1400is updated with contents input onto the current operation-test planning paper screen1700. In addition, when a cancel button1737is pressed by an operator's operation, the contents are cancelled to return to a previous state.

FIG. 20is an explanatory view illustrating an example of a screen of the operation-test procedure paper.

A test target period column1801, a company name column1802, a process ID column1804and a process name column1805of a test target process1803, a control ID column1807and a control name column1808of a test target control1806, a test execution procedure column1810, an execution content column1811, a sampling number column1812, an extraction method column1622, an execution person column1113, an execution period column1814, a difference-from-plan column1815, a difference content column1823, a test result number1816, a result column1820, a comment column1821, and a review screen1830are displayed on the operation-test procedure paper screen1800with referencing to data, such as operation test data1401, stored in the database1400. When a test result sheet button1809is pressed by an operator's operation, a corresponding test result sheet is displayed on another screen.

A test target period column1801is displayed to receive period data (for example, 2008/04/01 to 2009/03/31) input by an operator's operation.

A documentation process name of a test target, control information of the test target, and information about test data created in the operation-test planning paper (seeFIGS. 18 and 19) are displayed in the process name column1805, the test target control1806, and the test execution procedure column1810.

By an operator's operation, an execution person, an execution period, a difference (Yes/None) from a plan, and a difference content are input as test results through the execution person column1813, the execution period column1814, the difference-from-plan column1815, and the difference content column1823.

The total number of tests, the number of CK cases, and the number of NG cases are displayed as the number of test results on a test number column1817, an OK column1818, an NG column1819of the test result number1816. Moreover, with comparing with the allowance NG number in the allowable NG number column1714of the operation-test planning paper (seeFIGS. 18,19A and19B), OK and NG are displayed as a result of a test on the result column1820. In response to an operator's operation, a comment is input through the comment column1821.

In order to cause an operation-test procedure paper to be reviewed, an E-mail is transmitted to a reviewer by pressing of a review request button1840which is an operator's operation.

The review request allows the reviewer to input to a review result column1831, a reviewer comment column1832, a reviewer column1833, and a review date column1834in the review screen1830, That is, items in the review screen1830are activated. Moreover, on the operation-test procedure paper screen1800viewed by the reviewer, a button display of the review request button1840is set as ‘completion of review’. The review is fixed by pressing of the review request button1840which is a reviewer's operation.

In addition, when an update button1898is pressed by an operator's operation, data stored in the database1400is updated with contents input onto the current operation-test procedure paper screen1800. In addition, when a cancel button1899is pressed by an operator's operation, the contents are cancelled to return to a previous state.

FIG. 21is an explanatory view illustrating an example of a screen of the operation-test detail sheet (execution).

A process ID column1902and a process name column1903of a test target process1901, a control ID column1905and a control name column1906of a test target control1904, a manual extraction method column1908, and a test execution result1910are displayed on the operation-test detail sheet (execution) screen1900with referencing to data, such as the operation test data1401, stored in the database1400.

A documentation process name of a test target and control information of the test target are displayed in the process name column1903and the test target control1904, respectively.

When an extraction execution button1907is pressed by an operator's operation, a sampling target is extracted on the basis of a method input into the manual extraction method1908.

The test execution result1910includes a sampling attribute column1911of a sampling target trail, a test attribute column1912of the sampling target trail, a searching attribute column1913of a checking target trail, a checking attribute column1914of the checking target attribute, a reference column1915(a sampling target trail column1916and a checking target trail column1917), and a result column1918(a checking result (1) column1919and a comment column1920) The test executed result1910displays an export for acquiring sampling data and exported data as a list.

In addition, when an export button1921is pressed by an operator's operation, data contents of the test execution result1910are output in the form of a CSV (comma separated value). In addition, when an import button1922is pressed by an operator's operation, external data in the form of a CSV is read and displayed on the test execution result1910.

In addition, when an update button1998is pressed by an operator's operation, data stored in the database1400is updated with contents input onto the current operation-test detail sheet (execution) screen1900. In addition, when a cancel button1999is pressed by an operator's operation, the contents are cancelled to return to a previous state.

FIG. 22is an explanatory view illustrating an example of a screen of the operation-test assessment paper.

A test target period column2001, a company name column2002, a process ID column2004, a process name column2005, a control ID column2006and a control content column2007of a test target process2003, a test content/result screen2010, an alternative control screen2040, a response-to-primary-assessment screen2050, a test continuation screen2060, a final assessment screen2070, and a review result screen2080are displayed on the execution test assessment paper screen2000with referencing to data, such as the operation test result1403, stored in the database1400.

A documentation process name of the test target, control information of the test target, and information of a test result of the test target are displayed in the process name column2005, the control content column2007, and the test content/result screen2010, respectively.

In addition, when a control detail button2008is pressed by an operator's operation, a corresponding control detail screen900is displayed.

Furthermore, a test execution procedure column2011, an execution content column2012, a sample number column2013, an extraction method column2015, a deviation rate2016, a reliability column2017, and an allowable NG number column2018of an assessment criteria2014, a test result number2019(a test number column2020, an OK column2021, and an NG column2022), a result (primary assessment) column2023, a difference-from-plan column2024, a difference content column2025, a comment column2026, an execution person column2027, an execution date column2028, a reviewer comment column2029, a reviewer column2030, and a review execution date column2031are displayed on the test content/result screen2010with referencing to data, such as the operation test result1403, stored in the database1400.

A list of alternative controls with which the target control can be replaced is displayed on the alternative control screen2040on the basis of the RCM data1404in the database1400.

In addition, the alternative control screen2040includes an alternative control table2041, which includes a risk ID column2042, a risk content column2043, a control ID column2044, a control content column2045, an assessment result column2046, and a test record column2047, and an alternative control assessment result column2048.

Designation of ‘continuation of a test’ or ‘final assessment execution’ is input through the response-to-primary-assessment screen2050, as a response to the primary assessment that is an operator's determination based on the test result.

In the case where the test continuation is selected, selection of any one of a re-test, an alternative control test, and an improvement planning; comments; an execution person; and execution date and time are input by an operator's operation through the test continuation screen2060(a comment column2061, an execution person column2062, and an execution date column2063).

In the case where the final assessment is selected, selection of ‘effective’ or ‘deficient’ as a conclusion is input through the final assessment screen2070(a conclusion (assessment result) column2071, a deficiency content column2072, an assessing person column2073, and an assessment date column2074. Particularly in the case of ‘deficient’, deficiency contents are input through the final assessment screen2070.

In order to cause the operation-test assessment paper to be reviewed, an E-mail is transmitted to a reviewer by pressing of a review request button2085which is an operator's operation.

The review request allows the reviewer to input to a review result column2081, a reviewer comment column2082, a reviewer column2083, and a review date column2084in the review result screen2080. That is, items in the review result screen2080are activated. Moreover, on the operation-test assessment paper screen2000viewed by the reviewer, a button display of the review request button2085is set as ‘completion of review’ The review is fixed by pressing of the review request button2085which is a reviewer's operation.

In addition, when an update button2098is pressed by an operator's operation, data stored in the database1400is updated with contents input onto the current operation-test assessment paper screen2000. In addition, when a cancel button2099is pressed by an operator's operation, contents are cancelled to return to a previous state.

Next, the deficiency list screen1100at the time of the operation assessment will be described with reference toFIG. 12.

A deficiency list1110is displayed on the deficiency list screen1100with referencing to data, such as the deficiency list table1560, stored in the database1400. The deficiency list1110includes a process ID column1111, a process name column1112, a control ID column1113, a control content column1114, an alternative control column1115, a countermeasure column1116, and an improvement plan column1117.

On the deficiency list screen1100, a process ID, a process control ID, and a control content all of which are related to a control in which the number of test results exceeds the allowable NG number in the assessment criteria of the operation-test assessment paper (seeFIG. 22) are displayed in the process ID column1111, the process name column1112, the control ID column1113, and the control content column1114, respectively.

In the alternative control column1113, a list of alternative controls with which a target control can be replaced is displayed using the RCM data1404in the database1400. In addition, existence of a countermeasure and an improvement plan with respect to a corresponding control are displayed so as to allow the operator to input into the countermeasure column1116and the improvement plan column1117, respectively.

Next, the remaining risk list screen1200at the time of the operation assessment will be described with reference toFIG. 13.

A remaining risk list1210is displayed on the remaining risk list screen1200with referencing to data, such as the remaining risk list table1570, stored in the database1400. The remaining risk list1210includes a process ID column1211, a process name column1212, a risk ID column1213, a risk content column1214, a complement control column1215, a column1216for indicating as to whether or not a countermeasure is required, an improvement plan column1217, a column1218for indicating financial importance, an occurrence probability column1219, and a comprehensive assessment column1220.

For each control belonging to the deficiency list (seeFIG. 12), a process ID, a process name, a risk ID, a risk name, and indication as to whether or not a complement control exists which are all related to a risk which have no effective control are displayed in the process ID column1211, the process name column1212, the risk ID column1213, the risk content column1214, and a complement control column1215, respectively, using data such as the RCM data204stored in the database1400.

Indication as to whether or not a countermeasure is required, an improvement plan, financial importance, an occurrence probability, and comprehensive assessment regarding the corresponding risk are displayed in the column1216for indicating as to whether or not a countermeasure is required, the improvement plan column1217, the column1218for indicating financial importance, the occurrence probability column1219, and the comprehensive assessment column1220, respectively, so as to allow the operator input thereinto.

In addition, as shown inFIG. 24, the hardware configuration of a computer in which a program according to the exemplary embodiment is executed is the same as that of a typical computer. Specifically, the client2110is a personal computer, for example, and the internal-control processing server2120is a computer that can serve as a server. The hardware configuration of a computer in which a program according to the exemplary embodiment includes: a CPU2201for executing programs of modules, such as the WT planning paper output module221, the WT detail sheet (plan) output module222, the WT procedure paper output module223, and the WT detail sheet (execution) output module224or the operation planning paper output module1421, the operation detail sheet (plan) output module1422, the operation procedure paper output module1423, and the operation detail sheet (execution) output module1424; a RAM2202in which the programs and data are stored; a ROM2203in which a program used to start the computer and the like are stored; an HD2204that is an auxiliary storage device; an input device2206used to input data, such as a keyboard or a mouse; an output device2205, such as a CRT or a liquid crystal display; a communication line interface2207used for connection with a communication network; and a bus2208that connects those described above so that data can be exchanged therebetween. The plurality of computers may be connected to each other through a network.

In addition, the hardware configuration shown inFIG. 24is an example of the configuration. A configuration that allows the modules explained in the exemplary embodiment to be executable may be adopted in the exemplary embodiment without being limited to the configuration shown inFIG. 24. For example, some of the modules may be realized using dedicated hardware (for example, ASIC). In particular, in addition to the personal computer, the program according to the program may be included in a portable information terminal such as a personal digital assistant, an information appliance, a copying machine, a facsimile, a scanner, a printer, a composite machine (also referred to as a multi-functional copying machine and has functions of a scanner, a printer, a copying machine, a facsimile, and the like), and the like.

Furthermore, the program described above may be provided in a state in which the program is stored in a recording medium or the program may be provided through a communication unit. In this case, the program described above may be regarded as the invention of a ‘computer-readable recording medium in which a program is recorded’, for example.

The ‘computer-readable recording medium in which a program is recorded’ refers to a recording medium that can be read by a computer recorded with a program, which is used for installation, execution, distribution, and the like of the program.

For example, recording mediums include: in association with a digital versatile disk (DVD), ‘DVD-R, DVD-RW, DVD-RAM, and the like’ that are standards established by a DVD forum and ‘DVD+R, DVD+RW, and the like’ that are standards established by a DVD+RW forum; in association with a compact disk (CD), a read only memory (CD-ROM), a CD recordable (CD-R), and a CD rewritable (CD-RW), and the like; a magneto-optic disk (MO); a flexible disk (FD); a magnetic tape; a hard disk; a read only memory (ROM); an electrically erasable and programmable read only memory (EEPROM); a flash memory; and a random access memory (RAM).

In addition, the program or a part of the program may be stored or distributed in a state in which the program or a part of the program is recorded in the recording medium. Furthermore, the program may be transmitted through communication, for example, a wireline network such as a local area network (LAN), a metropolitan area network (MAN), a wide area network (WAN), Internet, an intranet, and an extranet or a wireless communication network. Alternatively, the program may be transmitted through a transmission medium obtained by combination of those described above or may be carried on a carrier.

Moreover, the program described above may be a part of another program or may be recorded on a recording medium together with a separate program.