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Auditing of the software of computer accounting system

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conference contribution
posted on 2023-11-16, 14:16 authored by Oksana AdamykOksana Adamyk, Bogdan Adamyk, Nadiya Khorunzhak

The article is aimed at determining the order and methodology of auditing the software of the computer accounting system (CAS). It has been found that software auditing should be performed separately for each of its components. The components of the functional part of the CAS software are the database management system (DBMS) and the application software supporting the accountance automation. For auditing of the first component part are used such techniques as general evaluation, subject check of the embedded algorithms of information processing. Auditing the client software algorithms is carried out by means of the control data method, which is reduced to such procedures as creation of another database of test data with imaginary objects and its processing by the client program, as well as introduction in a copy of the real database of imaginary objects (employees, creditors, material values) and the formation of reporting. Not only the current methods of calculation or evaluation of accounting objects, but all of the software, are subject to mandatory verification. This will avoid errors if the enterprise accounting policy changes. 

History

School

  • Loughborough Business School

Published in

Proceedings of the 14th International Conference on ICT in Education, Research and Industrial Applications. Integration, Harmonization and Knowledge Transfer. Volume II: Workshops

Pages

251 - 262

Source

14th International Conference on ICT in Education, Research and Industrial Applications. Integration, Harmonization and Knowledge Transfer (ICTERI 2018)

Publisher

CEUR-WS.org

Version

  • VoR (Version of Record)

Rights holder

© The authors/owners

Publisher statement

Copyright © 2018 for the individual papers by the papers' authors. Copying permitted for private and academic purposes.

Acceptance date

2018-01-11

Publication date

2018-05-28

Copyright date

2018

ISSN

1613-0073

Book series

CEUR Workshop Proceedings; volume 2104

Language

  • en

Editor(s)

Vadim Ermolayev; Mari Carmen Suárez-Figueroa; Vitaliy Yakovyna; Vyacheslav Kharchenko; Vitaliy Kobets; Hennadiy Kravtsov; Vladimir Peschanenko; Yaroslav Prytula; Mykola Nikitchenko; Aleksander Spivakovsky

Location

Kyiv, Ukraine

Event dates

14th May 2018 - 17th May 2018

Depositor

Dr Oksana Adamyk. Deposit date: 6 September 2023

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