（1998）Assessing Data Quality in Accounting Information Systems.pdfVIP

Assessing Data Quality in Information 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 pro- fessional assessors known as auditors [2, 12]. Accounting Systems Figure 1. Accounts Purchases A simplified (C,E,V) Payable Control Coverage C1 C2 C3 (C,E,V) accounting C1 C4 C5 Control Error-type information C1* C, E, V