Failures in financial system auditing processes have had serious consequencesfor businesses. Fraudulent audit practices have resulted in loss of investmentcapital, jobs and businesses leading to a lack of trust in financial systems.These problems can be traced to irregular audit processes lacking adequateand verifiable audit models, processes and procedures.This book discusses how software engineering techniques used for modelingmission-critical systems can be used for modeling financial systems and theirassociated audit components. It outlines how accountability and transparencycan be correctly and completely built into financial audit systemsmodels using formal specifications. An approach for verifying the correctnessof audit models is provided.The book is well suited for designers and model engineers working on financialand audit control systems. Accounting students interested in financialauditing as well as Computer Science students interested in modeling misioncriticalsoftware systems will find the book useful. It is a valuable resource forpractitioners and researchers interested in modeling and building reliablefinancial systems.
Financial Audit Systems Modeling- A Formal Specifications Approach
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Failures in financial system auditing processes have had serious consequencesfor businesses. Fraudulent audit practices have resulted in loss of investmentcapital, jobs and businesses leading to a lack of trust in financial systems.These problems can be traced to irregular audit processes lacking adequateand verifiable audit models, processes and procedures.This book discusses how software engineering techniques used for modelingmission-critical systems can be used for modeling financial systems and theirassociated audit components. It outlines how accountability and transparencycan be correctly and completely built into financial audit systemsmodels using formal specifications. An approach for verifying the correctnessof audit models is provided.The book is well suited for designers and model engineers working on financialand audit control systems. Accounting students interested in financialauditing as well as Computer Science students interested in modeling misioncriticalsoftware systems will find the book useful. It is a valuable resource forpractitioners and researchers interested in modeling and building reliablefinancial systems.
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