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  5. Modeling method of the audit problems of analytical accounting in information technology automated information processing and management

Modeling method of the audit problems of analytical accounting in information technology automated information processing and management

T.V. Neskorodeva
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The technique of multiple-formal modeling problems of analytical accounting audit in accordance with the similar manner to the synthetic account, as part of the methodological foundations of information technology creation and application of automated information processing and management in the audit is offered. Audit problems requiring automated data processing are highlighted. The sequence of displaying of data sets on possible analysis is defined. Formalized analytic accounting audit problems. The technique is illustrated by the example of operating activities checking.
Keywords: Multiple-formal modeling, information technology of automated information processing, audit problems, analytical accounting, business operations, methods