METHOD OF FORMING GENERALIZED FUNCTIONAL STRUCTURE OF THE MULTIDIMENSIONAL TRANSFORMATION OF SYNTHETIC ACCOUNTING DATA OF ENTERPRISE COSTS IN INFORMATION TECHNOLOGY OF AUDIT

Abstract

The method of formation of functional structures of these expenses that characterize the dimensional data transformation in areas subordinated to three preconditions of accounting (diligence, completeness, frequency). The structural model of transformations set subordinates each premise to realize the generalized analysis of the data corresponding to the background, as well as the structural model of the transformations set on the three preconditions to realize the generalized analysis of the prerequisites for combinations of data. Based on these results, the technique of forming the functional structure of the generalized costs of the enterprise reflects the multidimensional (up to third order) transformation in the directions of transformations subordinated combinations of three prerequisites for accounting provisions. Opportunities and benefits of the generalized functional structure of enterprise costs transformation in the IT audit are identified. This technique is illustrated by the data operating expenses and can be the basis for the method of multidimensional complex generalized analysis of expenditure on three preconditions in IT audit.

Keywords

• функціональна структура, перетворення даних, передумови бухгалтерського обліку, інформаційні технології аудиту, синтетичний облік, операційна діяльність, методика.