Patent Publication Number: US-2015066576-A1

Title: Collaborative Audit Management System

Description:
BACKGROUND 
     Audits are performed in many organizations to ensure that processes are being followed and to detect potential fraud. Some prior systems facilitated uploading of documents created during an audit to a shared folder, allowing others to access data. Such systems may have included a manual menu driven list based approach to supporting auditing activities, and were usually very slow. 
     SUMMARY 
     A method includes recording audit results from an audit being conducted on a computer searchable storage device, recording supporting documentation on the computer searchable storage device, searching the storage device for similar prior audits to reveal fraud patterns utilizing a database search engine, and correlating the fraud patterns with the audit being conducted. 
     A computer readable storage device has code for causing a computer to execute a method. The method includes recording audit results from an audit being conducted on a computer searchable storage device, recording supporting documentation on the computer searchable storage device, searching the storage device for similar prior audits to reveal fraud patterns utilizing a database search engine, and correlating the fraud patterns with the audit being conducted. 
     A system includes a processor, a database system, a communications port to send and receive communications to and from auditing devices, and a storage device containing processor executable code to cause the processor to perform a method. The method includes recording audit results from an audit being conducted on the database system, recording supporting documentation on the database system, searching the database system for similar prior audits to reveal fraud patterns utilizing a database system search engine, and correlating the fraud patterns with the audit being conducted. 
    
    
     
       BRIEF DESCRIPTION OF THE DRAWINGS 
         FIG. 1  is a block diagram of a collaborative audit system according to an example embodiment. 
         FIG. 2  is a block diagram illustrating audit data, including unstructured data according to an example embodiment. 
         FIG. 3  is an illustration of an audit road map according to an example embodiment. 
         FIG. 4  is a flowchart illustrating an audit process using a collaborative audit system according to an example embodiment. 
         FIG. 5  is a representation of a user interface for relationship management for a collaborative audit system according to an example embodiment. 
         FIG. 6  is a representation of a user interface showing a list of identified risks for a collaborative audit system according to an example embodiment. 
         FIG. 7  is a representation of a user interface showing an identified audit candidate with a list of risks for the audit candidate according to an example embodiment. 
         FIG. 8  is a representation of a user interface illustrating an audit plan forecast and audit plan inventory for a collaborative audit system according to an example embodiment. 
         FIG. 9  is a representation of a user interface for managing a review of a selected audit candidate for a collaborative audit system according to an example embodiment. 
         FIG. 10  is a representation of a user interface for a work package for a collaborative audit system according to an example embodiment. 
         FIG. 11  is a representation of a user interface illustrating audit analytics according to an example embodiment. 
         FIG. 12  is a block diagram of a computer system for implementing one or more devices for a collaborative audit system according to an example embodiment. 
     
    
    
     DETAILED DESCRIPTION 
     In the following description, reference is made to the accompanying drawings that form a part hereof, and in which is shown by way of illustration specific embodiments which may be practiced. These embodiments are described in sufficient detail to enable those skilled in the art to practice the invention, and it is to be understood that other embodiments may be utilized and that structural, logical and electrical changes may be made without departing from the scope of the present invention. The following description of example embodiments is, therefore, not to be taken in a limited sense, and the scope of the present invention is defined by the appended claims. 
     The functions or algorithms described herein may be implemented in software or a combination of software and human implemented procedures in one embodiment. The software may consist of computer executable instructions stored on computer readable media such as memory or other type of storage devices. Further, such functions correspond to modules, which are software, hardware, firmware or any combination thereof. Multiple functions may be performed in one or more modules as desired, and the embodiments described are merely examples. The software may be executed on a digital signal processor, ASIC, microprocessor, or other type of processor operating on a computer system, such as a personal computer, server or other computer system. 
     An audit system and method includes central data storage having a data model covering an end-to-end audit process. The data model includes supporting documentation, such as interview transcripts, emails, photographs, and other information utilized during an audit to reach conclusions. The audit system further includes social and collaborative elements, mobile devices to facilitate mobile reporting and audit work, and an unstructured data search to re-use information, including supporting documentation from prior similar audits. The prior audit information may be used to facilitate identification and investigation of potential fraud situations by allowing quick identification and review of supporting documentation in similar fraud situations. In some embodiments, the central data storage may include a cloud based in memory database having analytic capabilities. 
     Unstructured data refers to information that either does not have a pre-defined data model, or does not fit well into relational tables. It may include text, numbers, facts, photographs, and other forms of information. An unstructured data search may involve different data mining techniques, such as text analytics and noisy text analytics to name a few. An unstructured information management architecture (UIMA) may be used in some embodiments to provide a common framework for processing unstructured information to extract meaning and provide some form of structure to unstructured data. 
       FIG. 1  is a block diagram of a collaborative audit system  100  according to an example embodiment. Audit system  100  includes an audit user interface  110  running on an audit platform  115  such as a governance risk and compliance product by SAP. A database  120  provides a searchable storage space for both structured and unstructured data. In one embodiment, an in memory database product, such as SAP HANA provides search capabilities for fraud management and detection. Mobile applications are provided at  125 , and a connection to social networks  130 , such as LinkedIn, Facebook, Twitter, Jam and others provides easy mechanisms to collect collaborative input from which to assess risk areas that might need auditing. 
     In one embodiment, system  100  provides stakeholder relationship management, allowing the tracking of relationships and interests that might be relevant to performing an audit. Audit planning is integrated into the system, along with flexible audit universe and risk assessment logic. A capacity calculation methodology may also be provided. Workpaper management is provided via drag and drop capabilities, automated referencing of working papers, unstructured data searching, and embedded collaborative audit documentation tools such as process flow and timeline of events. 
     Mobile audit tools via mobile devices include interview recording, taking photographs, collaboration on audit issues with colleagues, unstructured data searching, automatic voice transcripts and mobile integrated document management. Fraud management functions include industry specific data queries on live data and deployment of customized queries and analytics, such as via the in memory database  120  capabilities. 
       FIG. 2  is a block diagram illustrating audit data  200 , including structured data indicated at  210  and unstructured data  215  according to an example embodiment. The structured data  210  may include data that is common to many audits, such as dates, locations, people, and other sorts of data commonly stored in relational databases for various applications. The unstructured data may include many different types of data that supports an audit, such as interview text, photographs, emails, documents, and other types of evidence that may vary between different types of audits. 
       FIG. 3  is an illustration of an audit road map  300  according to an example embodiment. Audits may be driven by many different sources. Demand management  310  is used to keep track of potential audits, and may include an audit planning system  315  and an audit request  320 . Some audits may be performed on a periodic basis, and planned well out into the future. Others may be initiated based on management requests or various tips that may be received via phone, email, letter, social media, or other sources. 
     Based on the demand management  310 , delivery  325  includes as identified at  330 , audit announcement, work program, field work, and working papers. Audits then result in reporting  335 , including a draft report, discussion, and final report  340 . An audit file  345  is also created. Follow-up may occur as indicated at  350  with an audit confirmation  355  and follow-up audit  360 . 
       FIG. 4  is a flowchart illustrating an audit process  400  using a collaborative audit system according to an example embodiment. At  405 , audit candidates are collected, usually from multiple different sources as described above. Information is collected at  410  from many different collaborative sources, and the candidates are ranked. At  415 , candidates are selected, and auditing activities are started. Supporting documentation is generated and collected at  420 . Some of the supporting documentation is stored as unstructured data. As mentioned, the unstructured data may be text, and may also include photographs. Such supporting data may be collected via mobile devices and from collaborative sources in various embodiments. 
     At  425 , prior unstructured data may be searched for similar patterns and correlated with the unstructured supporting documentation. Such data can be very helpful in conducting an audit. For instance, a pattern may be found in one or more audits previously conducted. These previous audits may then be reviewed to see how they were handled, what methods were used to collect data and what data was indicative of risk. The ability to search the unstructured data can enhance the audit process and provides the ability to ensure best practices among auditors can be utilized. Further, collaboration is facilitated, as an auditor can discuss previous audits with the auditors and others involved in such audits. At  430 , the audit continues with this enhanced information, the results and supporting documentation are recorded such that they are available to learn from for future audits. In addition, since the supporting documentation is captured at the time of the audit as opposed to recreated from likely modified documentation over time, it is much easier to review the audit at later time since the contemporary evidence is stored with audit information. 
       FIG. 5  is a representation of a user interface  500  for relationship management for a collaborative audit system according to an example embodiment. Interface  500  is an auditor specific interface, illustrating the auditor&#39;s audits at  505 , team members at  510  and list of to do&#39;s at  515 . A specific audit is shown as selected at  520 , and a relationships tab  525  is shown as selected, resulting in a list of stakeholders  530  from which one person, Collin, is selected at  535 . Collin&#39;s organization is shown at  540 , and information about Collin collected from various sources, such as the web, is shown at  545 . A measure tracking section  550  shows other audits involving Collin along with status. A comments section  555  illustrates comments that others have provided regarding Collin. A button  560  is also provided to organize meetings with Collin regarding the various audits he is associated with. 
       FIG. 6  is a representation of a user interface  600  showing a list  605  of identified risks for a collaborative audit system according to an example embodiment. A chart  610  shows a risk exposure as a function of strategic relevance, ranked low, medium, and high. A source section  615  provides information regarding the source of the risk identification. Buttons are also provided to add  620 , delete  625 , and provide assessments  630  for each identified risk. This interface results from selection of a demand management tab  636 . 
       FIG. 7  is a representation of a user interface  700  showing an identified audit candidate, Labs China Processes  705 , with a list of risks  710  for the audit candidate according to an example embodiment. Each risk is associated with an exposure estimate, which may vary from a subjective assessment of low, medium, or high, or actual monetary assessment. Comments may also be provided. A risk assessment result may also be included at  715 , as well as a history of audits at  720 . 
       FIG. 8  is a representation of a user interface  800  illustrating an identified risks audit plan three month forecast  805  and audit plan inventory  810  for a collaborative audit system according to an example embodiment. The risks may include a priority, risk level, strategy indicator, team identifier, amount of effort indication and timeline in various embodiments. A button may be provided at  815  to allow editing the audit plan. 
       FIG. 9  is a representation of a user interface  900  for managing a review of a selected audit candidate  905  for a collaborative audit system according to an example embodiment. Under a delivery management tab  910 , a text based audit goal  915  and audit scope  920  may be identified. These are examples of unstructured data in one embodiment. Further unstructured data is shown at  925  which illustrates a scope of audit activities with corresponding objectives and work items or packages. A checkbox is provided for each activity for indicating whether the activity is approved or not. At  930 , a list of queries is provided for searching prior audits. In this case, a preferred vendor process is selected for searching. 
       FIG. 10  is a representation of a user interface  1000  for a work package, WP Vendor Selection at  1005  for a selected audit  1010  according to an example embodiment. An objective is provided at  1015  along with a description of a work package consisting of tasks at  1020 . Work done is illustrated at  1025  and supporting documentation is illustrated at  1030 , in this case, an unstructured flow diagram. Audit notes  1035  may also be provided as unstructured data. 
       FIG. 11  is a representation of a user interface  1100  illustrating audit analytics  1105  according to an example embodiment. A number of attributes  1110  for a search may be selected. In this case, rental income for named persons is shown at  1115  and in bar chart form at  1120 . This information may be used for fraud analysis and may be based on real time data given the in memory database capabilities. 
       FIG. 12  is a block diagram of a computer system  1200  for implementing one or more devices for a collaborative audit system according to an example embodiment. In one embodiment, multiple such computer systems are utilized in a distributed network to implement multiple components in a transaction based environment. Mobile devices such as a laptop computers, tablets and smart phones may also be included to facilitate collaboration with the audit system. An object-oriented, service-oriented, or other architecture may be used to implement such functions and communicate between the multiple systems and components. One example computing device in the form of a computer  1200 , may include a processing unit  1202 , memory  1203 , removable storage  1210 , and non-removable storage  1212 . Memory  1203  may include volatile memory  1214  and non-volatile memory  1208 . Computer  1200  may include—or have access to a computing environment that includes—a variety of computer-readable media, such as volatile memory  1214  and non-volatile memory  1208 , removable storage  1210  and non-removable storage  1212 . Computer storage includes random access memory (RAM), read only memory (ROM), erasable programmable read-only memory (EPROM) &amp; electrically erasable programmable read-only memory (EEPROM), flash memory or other memory technologies, compact disc read-only memory (CD ROM), Digital Versatile Disks (DVD) or other optical disk storage, magnetic cassettes, magnetic tape, magnetic disk storage or other magnetic storage devices, or any other medium capable of storing computer-readable instructions. Computer  1200  may include or have access to a computing environment that includes input  1206 , output  1204 , and a communication connection  1216 . The computer may operate in a networked environment using a communication connection to connect to one or more remote computers, such as database servers. The remote computer may include a personal computer (PC), server, router, network PC, a peer device or other common network node, or the like. The communication connection may include a Local Area Network (LAN), a Wide Area Network (WAN) or other networks. 
     Computer-readable instructions stored on a computer-readable medium are executable by the processing unit  1202  of the computer  1200 . A hard drive, CD-ROM, and RAM are some examples of articles including a non-transitory computer-readable medium. For example, a computer program  1218  capable of providing a generic technique to perform access control check for data access and/or for doing an operation on one of the servers in a component object model (COM) based system may be included on a CD-ROM and loaded from the CD-ROM to a hard drive. The computer-readable instructions allow computer  1200  to provide generic access controls in a COM based computer network system having multiple users and servers. 
     Examples 
     1. A method comprising: 
     recording audit results from an audit being conducted on a computer searchable storage device; 
     recording supporting documentation on the computer searchable storage device; 
     searching the storage device for similar prior audits to reveal fraud patterns utilizing a database search engine; and correlating the fraud patterns with the audit being conducted. 
     2. The method of example 1 wherein the supporting documentation includes text documenting discussions with people interviewed during the audit. 
     3. The method of any of examples 1-2 wherein the supporting documentation includes emails collected during the audit. 
     4. The method of example 3 wherein the emails are used to prioritize audit candidates prior to authorizing an audit. 
     5. The method of any of examples 1-4 wherein the supporting documentation includes third party comments regarding persons responsible for an area being audited. 
     6. The method of any of examples 1-5 wherein the searching comprises an unstructured search of both the audit results and supporting documentation. 
     7. The method of example 6 wherein the database search engine also performs the correlation of the fraud patterns. 
     8. The method of any of examples 6-7 wherein the storage device stores the audit results and supporting documentation in an in memory database. 
     9. The method of any of examples 1-8 wherein the supporting documentation includes mobile device originated photographs. 
     10. A computer readable storage device having code for causing a computer to execute a method, the method comprising: 
     recording audit results from an audit being conducted on a computer searchable storage device; 
     recording supporting documentation on the computer searchable storage device; 
     searching the storage device for similar prior audits to reveal fraud patterns utilizing a database search engine; and correlating the fraud patterns with the audit being conducted. 
     11. The computer readable storage device of example 10 wherein the supporting documentation includes emails and photographs collected during the audit. 
     12. The computer readable storage device of example 11 wherein the emails are used to prioritize audit candidates prior to authorizing an audit. 
     13. The computer readable storage device of any of examples 10-12 wherein the searching comprises an unstructured search of both the audit results and supporting documentation. 
     14. The computer readable storage device of example 13 wherein the database search engine also performs the correlation of the fraud patterns. 
     15. The computer readable storage device of any of examples 13-14 wherein the storage device stores the audit results and supporting documentation in an in memory database. 
     16. A system comprising: 
     a processor; 
     a database system; 
     a communications port to send and receive communications to and from auditing devices; and 
     a storage device containing processor executable code to cause the processor to perform a method, the method comprising: 
     recording audit results from an audit being conducted on the database system; 
     recording supporting documentation on the database system; 
     searching the database system for similar prior audits to reveal fraud patterns utilizing a database system search engine; and 
     correlating the fraud patterns with the audit being conducted. 
     17. The system of example 16 wherein the supporting documentation includes text documenting discussions with people interviewed during the audit. 
     18. The system of any of examples 16-17 wherein the supporting documentation includes emails and photographs collected during the audit. 
     19. The system any of examples 16-18 wherein the searching comprises an unstructured search of both the audit results and supporting documentation. 
     20. The method of example 19 wherein the database system comprises an in memory database including analytic capabilities. 
     Although a few embodiments have been described in detail above, other modifications are possible. For example, the logic flows depicted in the figures do not require the particular order shown, or sequential order, to achieve desirable results. Other steps may be provided, or steps may be eliminated, from the described flows, and other components may be added to, or removed from, the described systems. Other embodiments may be within the scope of the following claims.