Assessing data quality in accounting information systems

Assessing data quality in accounting information systems David Kaplan, Ramayya Krishnan, Rema Padman, and James Peters Assessing Data Quality in Information Using a decision support systems approach ”combining human judgment and model-based procedures ”allows auditor-determined variability in establishing quality thresholds. Accounting information systems maintain and produce the data used by organizations to plan, evaluate, and diagnose the dynamics of operations and financial circumstances [1]. In addition to intraorganizational usage, the data produced by these systems is reported to external stakeholders such as stockholders or government agen- cies. In light of these external reporting requirements, AIS have been subject to considerable scrutiny and the data produced by these systems ”financial statements are good examples ”is required to be certifiably free of specific types of errors. These data quality assessments of AIS are conducted by professional assessors known as auditors [2, 12]. February 1998/Vol. 41, No. 2 COMMUNICATIONS OF THE ACM Accounting Systems Figure 1. A simplified accounting information system Purchases (C,E,V) C1 C2 C3 Accounts Payable (C,E,V) C1 C4 C5 Control Coverage Control C1* C2 C3 C4 C5 C6 C7 C8 C9 C10 C11* C12 C13 C14 C15 C16 C17 Error-type C, E, V E, V C, E, V E, V C, E, V V E http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Communications of the ACM Association for Computing Machinery

Assessing data quality in accounting information systems

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Publisher
Association for Computing Machinery
Copyright
Copyright © 1998 by ACM Inc.
ISSN
0001-0782
D.O.I.
10.1145/269012.269024
Publisher site
See Article on Publisher Site

Abstract

David Kaplan, Ramayya Krishnan, Rema Padman, and James Peters Assessing Data Quality in Information Using a decision support systems approach ”combining human judgment and model-based procedures ”allows auditor-determined variability in establishing quality thresholds. Accounting information systems maintain and produce the data used by organizations to plan, evaluate, and diagnose the dynamics of operations and financial circumstances [1]. In addition to intraorganizational usage, the data produced by these systems is reported to external stakeholders such as stockholders or government agen- cies. In light of these external reporting requirements, AIS have been subject to considerable scrutiny and the data produced by these systems ”financial statements are good examples ”is required to be certifiably free of specific types of errors. These data quality assessments of AIS are conducted by professional assessors known as auditors [2, 12]. February 1998/Vol. 41, No. 2 COMMUNICATIONS OF THE ACM Accounting Systems Figure 1. A simplified accounting information system Purchases (C,E,V) C1 C2 C3 Accounts Payable (C,E,V) C1 C4 C5 Control Coverage Control C1* C2 C3 C4 C5 C6 C7 C8 C9 C10 C11* C12 C13 C14 C15 C16 C17 Error-type C, E, V E, V C, E, V E, V C, E, V V E

Journal

Communications of the ACMAssociation for Computing Machinery

Published: Feb 1, 1998

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