Python 审计风险预警 Dashboard：从底稿数据自动出风险热力表

{"type":"doc","content":[{"type":"paragraph","attrs":{"id":"cd07459a-e2d8-44f0-bfa5-3c5220a5aabf","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"问题"},{"type":"hardBreak","attrs":{"id":"e96c0476-10b2-4223-b83f-416ff4e2d1ab"}},{"type":"text","text":"一个项目几十张底稿，每张都有风险点，但分散在各 sheet 里，合伙人看不完。需要把各底稿科目的风险评分汇总成一张可排序的预警表，一眼定位高风险领域。"}]},{"type":"paragraph","attrs":{"id":"0844295b-365f-48a7-9bac-87a098216165","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"示例代码"}]},{"type":"paragraph","attrs":{"id":"f1745bff-f2bb-4f40-a74d-67d08e9912ab","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","marks":[{"type":"textStyle","attrs":{"color":"","background":""}}],"text":"plaintext"}]},{"type":"codeBlock","attrs":{"id":"d023bd6b-32b2-48ec-a354-33d7a4334f54","language":"javascript","theme":"atom-one-dark","runtimes":0,"isHoverDragHandle":false,"key":"","languageByAi":"javascript"},"content":[{"type":"text","text":"import pandas as pd\n\ndef risk_dashboard(scores):\n df = pd.DataFrame(scores) # columns: sheet, score(0-100)\n def level(s):\n return \"高\" if s >= 70 else (\"中\" if s >= 40 else \"低\")\n df[\"level\"] = df[\"score\"].apply(level)\n return df.sort_values(\"score\", ascending=False)\n\ndata = [\n {\"sheet\": \"收入\", \"score\": 82},\n {\"sheet\": \"存货\", \"score\": 65},\n {\"sheet\": \"货币资金\", \"score\": 20},\n {\"sheet\": \"应收\", \"score\": 74},\n]\nprint(risk_dashboard(data))\n"}]},{"type":"paragraph","attrs":{"id":"38309248-5ebd-4869-8984-c31bffe9ff2c","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"关键点"}]},{"type":"bulletList","attrs":{"id":"6aff4936-09ab-423f-9cd6-a799a733be43","isHoverDragHandle":false},"content":[{"type":"listItem","attrs":{"id":"854eb627-ba44-4554-8001-76d0a6c2690d"},"content":[{"type":"paragraph","attrs":{"id":"185ea718-1d59-4709-b8ca-c10578593ca3","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"每个底稿科目先有 0–100 风险分（由前面各篇测算函数产出），dashboard 只做汇总分层。"}]}]},{"type":"listItem","attrs":{"id":"37ae07ab-4554-4b24-8016-c9f53d6d9e0c"},"content":[{"type":"paragraph","attrs":{"id":"c5d5fa37-9f60-4293-a790-8359f980e77a","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"高(>=70) / 中(>=40) / 低 三档，红黄绿一目了然，所内一眼定位高风险领域。"}]}]},{"type":"listItem","attrs":{"id":"0aa0ebda-8086-408f-9647-00ee87aecfe5"},"content":[{"type":"paragraph","attrs":{"id":"8867368b-26e3-42c1-9404-3af497d68e45","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"可视化用 matplotlib 画条形/热力图交项目合伙人；代码层先出表，图是加分项。"}]}]}]},{"type":"paragraph","attrs":{"id":"6223e9d5-1c08-4d0f-909d-b64a0ef84072","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"小结"},{"type":"hardBreak","attrs":{"id":"805d8dd9-49ec-4538-934e-541fbccaffe6"}},{"type":"text","text":"风险预警第一步是把分散的科目风险分聚成一张可排序的表，dashboard 让合伙人 5 分钟掌握全局。"}]},{"type":"horizontalRule","attrs":{"id":"a139500f-f23b-43af-962e-eef7af1e846e","isHoverDragHandle":false}},{"type":"paragraph","attrs":{"id":"b29f4bd4-2957-46ed-b4cc-ea06aa167793","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"你希望风险分由\"人工评\"还是\"前面各篇函数自动算\"驱动？评论区说。"}]},{"type":"paragraph","attrs":{"id":"6cd04dac-fb39-45e7-907a-bf8b06381675","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"如果有用，点赞收藏关注，留下审计难题。下期预告：审计调整分录异常预警（频繁调整=盈余管理信号）。"}]},{"type":"paragraph","attrs":{"id":"dff766b3-252e-452c-996d-a823739c91d7","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"会计师事务所的一名注册会计师"}]}]}