On data reliability assessment in accounting information systems

摘要

To present a structured methodology for data reliability assessment (RA) in accounting information systems (AIS). The paper comments on the relevance of the theme of the paper in that the recent SOX act passed by the US Congress requires a firm's CEO and CFO to certify the relability of the data reported in the financial statements, as well as the reliability and documentation of the information system that produced those data. The paper defines the process-oriented ontological meta model (OMM) of an AIS in terms of economic events, general ledger account, information transformation processes, control procedures, information flows, and target error classes and their interrelationships/semantic constraints.