Formulation of elementary tasks of audit subsystems of accounting provisions precondition in IT decision support system
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The purpose of the article. Perform the task of auditing the precondition of the accounting Provisions (standards) in IT DSS as components of the methodology of information formalization in the design IT, which are invariant with respect to the features of the enterprise. It was determined that there is a problem of universality of automated analysis tools, as well as the completeness and complexity of IT audit design techniques. Two types of structural elements of the domain of verification of primary accounting are identified, which are invariant with respect to the enterprise features: object and operation. This allowed us to determine the structural elements of the information model of the subject area: the data characterizing the object and the data characterizing the operation. Two types of interconnections are defined, between the elements of the subject domain of primary accounting, subordinate to the rules of the subject, which are formalized in the form of graphs of correspondence relations. The first between two successive operations, the second - between two interrelated objects. This made it possible to determine that the verification of the multiple interrelationships of primary accounting data subordinate to the premise can be decomposed into the verification of two types highlighted above. Based on the method of generalized-plural mapping of information, two types of elementary tasks for audit of a premise were set. This allows decomposing the task of automating the verification of a prerequisite into two types of tasks.
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