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This paper presents a methodology for formalizing knowledge about IT accounting and audit system users as a component of the audit system in the context of designing an information technology DSS audit, which includes the formalization of the following components: characteristics of audit system users; structure of the enterprise as an object of audit and management; functional features of accounting for enterprise characteristics as variables of the subject area; relationships of accounting variables as rules of the subject area of audit, and functional features of accounting information technologies. This knowledge base is invariant with respect to the industry affiliation of the audit object, type of production, and accounting features, which allows it to be used to automate audit tasks.

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Intelligent Audit Technology Knowledge Base

  • 章节

  • 发表日期：

    2026年

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  • Tetiana Neskorodieva,
  • Eugene Fedorov,
  • Pavlo Kulakov,
  • Volodymyr Kucheruk,
  • Anait Karapetyan,
  • Roman Lishchuk,
  • Irina Miroshkina,
  • Alla Nesterenko,
  • Anastasiia Neskorodieva

摘要

This paper presents a methodology for formalizing knowledge about IT accounting and audit system users as a component of the audit system in the context of designing an information technology DSS audit, which includes the formalization of the following components: characteristics of audit system users; structure of the enterprise as an object of audit and management; functional features of accounting for enterprise characteristics as variables of the subject area; relationships of accounting variables as rules of the subject area of audit, and functional features of accounting information technologies. This knowledge base is invariant with respect to the industry affiliation of the audit object, type of production, and accounting features, which allows it to be used to automate audit tasks.