Audit Validation Using Ontologies

Abstract

Requirements to increase quality audit processes in enterprises are defined. It substantiates the need for assessment and management audit processes using ontologies. Sets of rules, ways to assess the consistency of rules and behavior within the organization are defined. Using ontologies are obtained qualifications that assess the organization's audit. Elaboration of the audit reports is a perfect algorithm-based activity characterized by generality, determinism, reproducibility, accuracy and a well-established. The auditors obtain effective levels. Through ontologies obtain the audit calculated level. Because the audit report is qualitative structure of information and knowledge it is very hard to analyze and interpret by different groups of users (shareholders, managers or stakeholders). Developing ontology for audit reports validation will be a useful instrument for both auditors and report users. In this paper we propose an instrument for validation of audit reports contain a lot of keywords that calculates indicators, a lot of indicators for each key word there is an indicator, qualitative levels; interpreter who builds a table of indicators, levels of actual and calculated levels.Keywords: Audit, Reports, Ontology, Process, Validation, Governance(ProQuest: ... denotes formulae omitted.)1 Structures for the Audit ReportsI n [1], [2] audit is defined as activity that corrections are made on the way to include techniques, methods and models for analysis and control of information products.An audit process is an assurance service regarding to organizational process, risks and control environment and financial statements accuracy based on auditing methodology. Auditing processes have well defined task duration in time and tasks set for the team members are characterized by inputs and outputs described in procedures consistent, coherent and effective.According to ISACA Standards [3] the audit report should contain: scope, objectives, period of coverage and the nature, findings, conclusions and recommendations, timing and extent of the audit work performed.From our point of view an audit report is a qualitative structure of information and knowledge as a results of an audit process. In most of cases audit reports contains: auditor, audited entity, scope (or limitations of scope), reference to auditing standards, period, findings, conclusions, opinion and recommendations.Consider a real-world entity E to be undertaken by a team using the resources they appear financially restrictions. Entity E is a product, activity, process or a technology.It develops a project based on the objective that aims to achieve the entity's project containing: description of the entity to be performed; deadlines falling in the process of implementation; resources; risks; controls; activities; inputs; outputs; expenditure budget; implementation team and sharing tasks on each member.The audit is a complex activity, which is meant to establish the level of concordance between what is written in the draft with what happened in reality to obtain concrete form of the entity E. If there are computer applications programming specifications that define a virtual entity as E. When performing software have seen the extent to which it matches the description in the specification and implementation process concrete form to the entity E - computer application, was the same specifications defined.There is concern at the organization level to conduct and produce products and services at a defined quality level, so the market to satisfy demand / supply ratio, which means the liquidation realization of finished goods respectively maximum use of specific lines provide services.The audit process is one of the most important process of Corporate Governance. A good corporate governance means the coordination, collaboration, communication between all entities involved like shareholders, board of directors, managers, stakeholders and auditors (internal and external) for divergent objectives so [4],[5]:* transparency;* accountability;* minimizing risks;* performance;Also for a good corporate governance board of directors, management and auditors must focus on the following objectives:* not work on stock;* persons performing services respecting procedures have no goals in production;* the quality was not affected in any way and is unconditionally the procedures using materials exactly as specified; each person is so trained that makes self of what worked and responsible to control by those who provide quality management;* framing costs in limits that do not affect profit organization;* the deadlines in managing contracts and using additional delays that allow recovery delays. …