Financial Audit Systems Modeling
A Formal Specifications Approach
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Revision with unchanged content. Failures in financial system auditing processes have had serious consequences for businesses. Fraudulent audit practices have resulted in loss of investment capital, jobs and businesses leading to a lack of trust in financial systems. These problems can be traced to irregular audit processes lacking adequate and verifiable audit models, processes and procedures. This book discusses how software engineering techniques used for modeling mission-critical systems can be used for modeling financial systems and their associated audit components. It outlines how accou...
Revision with unchanged content. Failures in financial system auditing processes have had serious consequences for businesses. Fraudulent audit practices have resulted in loss of investment capital, jobs and businesses leading to a lack of trust in financial systems. These problems can be traced to irregular audit processes lacking adequate and verifiable audit models, processes and procedures. This book discusses how software engineering techniques used for modeling mission-critical systems can be used for modeling financial systems and their associated audit components. It outlines how accountability and trans parency can be correctly and completely built into financial audit systems models using formal specifications. An approach for verifying the correctness of audit models is provided. The book is well suited for designers and model engineers working on finan cial and audit control systems. Accounting students interested in finan cial auditing as well as Computer Science students interested in mode ling mision-critical software systems will find the book useful. It is a valuable resource for practitioners and researchers interested in modeling and building reliable financial systems.
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