Formalization method of the first level variables in the audit systems IT

Abstract

Abstract. The article is devoted to the problem of creating information technologies for decision support systems in auditing. The problem is relevant because the created IT must provide analysis of large amounts of data. This analysis should be invariant with respect to the features of the economic and production activities of the enterprise and its accounting system. It is noted that the data characterizing an enterprise as an audit object is characterized by a global multi-level hierarchical structure of heterogeneous, multi-factorial, multifunctional connections, interdependencies and interactions of its subsystems, from IT control, accounting, management, business, to other IT and systems in structure of the information system of the national economy. It is noted that to create IT conforming to these requirements in previous works, the author proposed a method of generalized-multiple display of audit data. This paper addresses the problem of formalizing first-level variables for the tasks of audit accounting standards. The proposed method of variables formalization, invariant with respect to the characteristics of the enterprise, types of objects, accounting operations and correspondence relations between them. The method is based on the formalization of relations of correspondences of the characteristics of objects and operations of two tasks in the form of correspondence graphs. The variables are also structured in relation to their levels at which the calculation of the corresponding generalized indicators is carried out. This will allow for the analysis of interrelated levels. The technique is illustrated by the example of the first local task of calculations with suppliers, which is formalized in the form test of display a “paid-received”. Keywords: variable formalization method, information technology, audit DSS.