ПОСТАНОВКА ЗАДАЧ ПОДСИСТЕМЫ АУДИТА ПРЕДПОСЫЛКИ СРЕДНЕГО УРОВНЯ ИТ СППР

Abstract

Currently, an urgent scientific and technical problem of information technologies in financial and economic sphere consists in the automation of the analysis of large amounts of financial and economic information data of enterprises stored and received online in the database of local and global computer systems in order to formulate recommendations for decision-making during audits. In previous works the author formed a methodology for generalized-multiple data display in the express audit subsystem of the prerequisite “Correspondence of expenses and income” at the middle level. In the case of identifying nonequivalent subsets of data, the system switches (through the decision maker) to the audit subsystem " Completeness". To implement this technique, when checking the prerequisite “Completeness”, it is necessary to present the functional structure of data transformations of the middle level in the form of sequences of mappings of sets and distinguish subtasks. The article considers the problem of setting objectives for audit subsystems of the prerequisites of the Regulations (standards) of accounting at IT DSS as components of the generalized-multiple display of information. Two types of structural elements of mid-level audit that are invariant with respect to the characteristics of the enterprise are distinguished: sets of objects and operations. This allows to determine structural elements of the information model of the subject area: data characterizing sets of objects and data characterizing sets of operations. Two types of relationships between the elements of the subject area which subject to the rules of the prerequisite, formalized in the form of graphs of relationships, are determined. The first one is between two sets of series-parallel operations, the second one is between two sets of objects interconnected by a set of parallel operations. This makes possible to present the functional structure of data sets transformations in the form of a sequence of mappings, subject to the rules of the prerequisite. Two types of mappings according to their functional purpose are distinguished. The first one characterizes the data transformation at the accounting subsystem for objects set. The second one characterizes the data transformation during data transfer between subsystems. The functional fea-tures of accounting for the relationships forming the display data are determined. Two types of elementary sub-tasks of the audit of the prerequisite are distinguished. This allows to decompose the task of automating the prerequisite verification into the problems of checking the equivalence of two types of mappings. Further studies suggest the development of techniques for identifying nonequivalent data sets with appropriate mappings. This will allow to solve the problem of identifying inconsistencies in these sets in type 1 mappings: raw materials obtained – semi-finished products obtained, semi-finished products obtained – finished products produced; and in type 2 mappings: semi-finished products released – semi-finished products received, finished products released – finished goods capitalized.