Introduction of self-control of enterprise information system through accounting documentation process of
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 38, Issue 3
Abstract
The research is devoted to determining the possibility of implementing self-control of an enterprise information system, describing the criteria for building an information system in an enterprise that will be self-organized and capable of self-analysis. The article considers the concept of self-control, its main criteria as well as the possibility of implementing the self-control in the information system of the enterprise. The current study provides the definition of intelligent information systems and how to use expert knowledge in them. The article presents the place of the self-control (in terms of its organization at the enterprise) in the economic activity of the enterprise and its correlation with internal control; as a result, it is suggested to consider the self-control of the information system as the unit included in the methods of internal control. The paper carries out the comparison of the response to the error in the information system under the usual control (from the subject of the control to the person) and the self-control, that made it possible to determine the latter as the method of preventing errors, that is, real-time control during the data entry in the information system of the enterprise. It is proposed to divide the control mechanisms in the information system into informational (protection of the information system from a technical point of view) and special (accounting, legal, technological, etc.). The special control mechanisms of the information system should initially be formed by the experts of the relevant profile and who should present them in the form of algorithms for preventing any possible errors that will allow IT-professionals to describe them at the software level and implement one of the criteria for self-control of the information system, namely, a self-examination. The article proposes to implement the self-control at the input of the information system, when entering the data of the primary documents into the database, as there is a high probability of occurrence of errors right here.
Authors and Affiliations
K. О. Volskа
Keywords
Related Articles
- EP ID EP288707
- DOI -
- Views 98
- Downloads 0
Accounting transformation for socially responsible management: ethical approach
Focusing on the managerial aspect, the author analyzes the three-dimensional model of corporate social responsibility in terms of managers’ aims in decision-making process in order to determine the directions of accounti...
Peculiarities of organization and methodology of indicative control in nonbudget unprofitable organizations
The stability of development and the results of activity of organizations representing noncommercial economic sector depend on a properly organized and effectively operated system of control about payments and funds, pro...
Development of conceptual and categorical apparatus of control of NBFIs
The article researches the essence of the term «provision of pensions». The author finds out the imperfection of conceptual and categorical apparatus of certain issues leading to the conflict between the interpretations...
Systematization of falsification risk factors in financial statements: accounting aspect
The presence of false information in the financial statements significantly undermines the confidence of investors and creditors of a company. This necessitates finding and identifying risk factors for falsifying financi...
Analysis of approaches to assessment methods of company’s labor potential
This research defines the essence of labor potential and considers its basic elements. The article examines the concept of labor potential and its main characteristics, which include the key factors of its formation. The...