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1、本科畢業(yè)論文(設(shè)計(jì))外文翻譯外文題目OnDataReliabilityAssessmentinAccountingInfmationSystems外文出處InfmationSystemsResearchVol.16No.3September2005p.307–326外文作者JamesPetersRamayyaKrishnanDavidKaplan原文:原文:OnDataReliabilityAssessmentinAccountingI
2、nfmationSystemsAbstractTheneedtoensurereliabilityofdataininfmationsystemshaslongbeenrecognized.HoweverrecentaccountingscalsthesubsequentrequirementsenactedintheSarbanesOxleyActhavemadedatareliabilityassessmentofcriticali
3、mptancetoganizationsparticularlyfaccountingdata.Usingtheaccountingfunctionsofmanagementinfmationsystemsasacontextthispaperdevelopsaninterdisciplinaryapproachtodatareliabilityassessment.Ourwkbuildsontheliteratureinaccount
4、ingauditingwherereliabilityassessmenthasbeenatopicofstudyfanumberofyears.Whilefmalprobabilisticapproacheshavebeendevelopedinthisliteraturetheyarerarelyusedinpractice.Theresearchreptedinthispaperattemptstostrikeabalancebe
5、tweentheinfmalheuristicbasedapproachesusedbyauditsfmalprobabilisticreliabilityassessmentmethods.Wedevelopafmalprocessientedontologyofanaccountinginfmationsystemthatdefinesitscomponentssemanticconstraints.Weusetheontology
6、tospecifydatareliabilityassessmentrequirementsdevelopmathematicalmodelbaseddecisionsupptmethodstoimplementtheserequirements.Weprovidepreliminaryempiricalevidencethattheuseofourapproachimprovestheefficiencyeffectivenessof
7、reliabilityassessments.FinallygiventherecenttrendtowardInthispaperwedevelopafmalapproachtodatareliabilityassessmentmotivatedbyafieldstudyofamajinternationalaccountingfirm.Thefieldstudyfocusedondatareliabilityassessmentof
8、accountingfunctionsofmanagementinfmationsystems.“Accountingfunctions”areallinfmationcapturingprocessingactivitiesthatleadtothemaintenanceofgeneralledgeraccountbalancesinamanagementinfmationsystem(MIS)regardlessofwhethert
9、hosefunctionsareembeddedinanintegratedMISinafreestingaccountinginfmationsystem(AIS).2Generalledgeraccountbalancesarethecefinancialdatausedbyganizationstomakemanagerialdecisionstoreptthefinancialstatusofanganizationtoexte
10、rnalstakeholders.Thefieldstudyidentifiedimptantdecisionsupptrequirementsadatareliabilityassessmenttaskconsideredtobeimptanttoaudits—theprofessionalstaskedwithconductingdatareliabilityassessmentsofganizationalinfmationsys
11、tems.Theapproachwehavedevelopedconsistsof(a)anontologicalmetamodelthatpermitstherepresentationofkeyconceptsneededtoassessdatareliability(b)asetofalgithmsthatcanprocessinstancesoftheontologicalmodeltosupptdecisionmakingby
12、audits.Weprovidepreliminaryevidencethattheuseofthisapproachimprovestheeffectivenessofauditsengagedindatareliabilityassessment.2.TheKeyControlionProblem2.1.DeionoftheFieldStudyWeconductedafieldstudyinalargeinternationalac
13、countingfirmtoundersttheirdatareliabilityassessmentpractices.Thefieldstudyconsistedofextensiveinterviewswithsevenauditmanagersinthreedifferentofficesoftheauditfirm.Thefirmsdirectofauditresearchedthemanagerstointerviewbas
14、edontheirextensiveknowledgeexperiencewithAISreliabilityassessment.Allinterviewswiththeauditmanagerswererecdedtranscribedffurtheranalysis.Thepurposeoftheinterviewstheanalysisoftheircontentwastoidentifytheprocessauditsused
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