Razvoj metodike za računalno podržanu reviziju informacijskih sustava

Praksa pokazuje da brojne prijevare zasnovane na računalnoj tehnologiji predstavljaju novi i sofisticirani oblik suvremenog kriminala koji po svojim posljedicama može biti dramatičan, ne samo za pojedine poslovne sustave, već i globalno. Budući da se ovaj oblik kriminala realizira kroz informacijske sustave, njihova revizija, kao sastavni dio potrebnih kontrolnih mehanizama, danas postaje nezaobilazna. No, postojeće metode revizije informacijskih sustava tek se razvijaju i u ovom trenutku još ne postoji njihova metodika. Zbog toga je temeljni cilj ovog rada pokušati razviti računalno podržanu metodiku revizije informacijskih sustava. Polazna osnova za njeno oblikovanje je primjena Benfordovog zakona, kao poveznice postojećih revizijskih metoda. Analiza literature pokazuje da je ovo područje još nedovoljno istraženo. Zbog toga je navedena problematika temeljito obrađena, izrađen je model i razvijena je konkretna metodika za računalno podržanu reviziju informacijskih sustava, načinjen je niz testova i drugih ispitivanja, razvijena metodika je provjerena na reprezentativnom uzorku, te su dani naputci za daljnji razvoj ovog područja i pratećih revizijskih programskih alata. Područje istraživanja u disertaciji je financijska industrija (sustav deviznog platnog prometa), jer su se u ovom gospodarskom segmentu dogodile najveće pronevjere, koje su i bile moguće upravo zbog nedostatka adekvatnih kontrola, učinkovite i pravovremene revizije informacijskih sustava.A practice shows that numerous frauds based on computer technology represent new and sophisticated form of modern criminal which can cause dramatic consequences, not only for individual business systems but also globally. Since this criminal form is realized through information systems, their audit, as a constituent part of necessary control measures, becomes indispensable nowadays. However, existing methods for information systems auditing are still in the process of development and at this moment no methodology exists. Consequently, basic objective of this work is to develop such computer assisted information system auditing methodology. Foundation of such methodology is application of Benford's Law which links other existing auditing methods. Analysis of literature shows that this field of research is still insufficiently investigated. Therefore, these issues are thoroughly studied, model of methodology is designed, specificmethodology is developed, a number of tests and other examinations areperformed, methodology is checked on representative sample and recommendations for further development of information systems audit activities and corresponding auditing software tools are presented. A field of research is financial industry (cross border payment system), because major frauds occurred in financial industry segment. These frauds were possible because lack of adequate controls which should have been checked by information systems audit

Application of Benford\u27s Law in Payment Systems Auditing

Information systems auditing activities are mandatory in today business environments. There are numerous useful methods that can be conducted in such audits. One of contemporary methods is application of so-called Benford\u27s Law. In this paper we examine ways of application of this law in investigation of certain number set with aim to make a conclusion if number set conforms to Benford\u27s Law. As an examination target we used foreign payment system messages which are issued between foreign and domestic business entities i.e. commercial and central banks. We chose sample of 1.745.311 transactions and conducted examination for first, second and first two digits. We examine certain data subsets, created according to certain payment types, and investigate how Benford’s Law tests can be used in auditing. We also compare practical usefulness and note differences between various conformity tests in auditing environment. Results we achieved prove adequate potential of this law in audit practice

Analysis of Top 500 Central and East European Companies Net Income Using Benford\u27s Law

There are numerous useful methods that can be conducted in data analysis in order to check data correctness and authenticity. One of contemporary and efficient methods is application of so-called Benford\u27s Law. In this paper we examine ways of application of this law in investigation of specific net income number set. Our aim is to make a conclusion if this number set conforms to Benford\u27s Law. An examination target focus is set on values of top 500 central and east European companies according to their income. Data set contains 1,500 records and spans through 3 years (2007, 2008 and 2009) including 500 net incomes per year. Research is based on net income profit and loss subsets as well as absolute values of net income. Analysis covers first digit Benford\u27s Law test and proves conformance to Benford\u27s Law of all observed subsets

PROCJENA MOGUĆNOSTI PRIMJENE BENFORDOVOG ZAKONA U ANALIZI CIJENA I PROMETA DIONICA

Application of Benford\u27s Law in the field of financial analysis is very rarely covered. In this paper it is researched possibility of usage of this law in analysis of stock prices and stock turnover in Zagreb stock exchange. On the basis of online available and public data, sets of input numbers are prepared. These sets are checked against Benford\u27s Law. Results show that sets partially fit to this law. Stock turnover data conforms to Benford\u27s Law, while daily closing stock prices do not. Probably, psychological factors significantly influence daily closing stock prices, so these values do not conform to Benford\u27s distribution.O primjeni Benfordovog zakona u području financijskih analiza u literaturi postoji malo izvora. U ovom radu se istražuje mogućnost primjene ovog zakona u analizi kretanja cijena i prometa dionica na burzi, i to na primjeru Zagrebačke burze. Temeljem online raspoloživih podataka, oblikovani su skupovi ulaznih nizova na koje je primijenjen Benfordov zakon. Dobiveni rezultati ukazuju da je ovaj zakon djelomično primjenljiv i za takvu problematiku. Potpuno je primjenljiv za analize i procjene ukupnog dnevnog promete dionica, ali nije primjenljiv za analize i procjene zadnjih dnevnih cijena dionica. Vjerojatno na ove cijene na tržištu značajno utječu psihološki čimbenici, pa stoga ova pojava ne slijedi Benfordovu distribuciju

Razvoj metodike za računalno podržanu reviziju informacijskih sustava

Praksa pokazuje da brojne prijevare zasnovane na računalnoj tehnologiji predstavljaju novi i sofisticirani oblik suvremenog kriminala koji po svojim posljedicama može biti dramatičan, ne samo za pojedine poslovne sustave, već i globalno. Budući da se ovaj oblik kriminala realizira kroz informacijske sustave, njihova revizija, kao sastavni dio potrebnih kontrolnih mehanizama, danas postaje nezaobilazna. No, postojeće metode revizije informacijskih sustava tek se razvijaju i u ovom trenutku još ne postoji njihova metodika. Zbog toga je temeljni cilj ovog rada pokušati razviti računalno podržanu metodiku revizije informacijskih sustava. Polazna osnova za njeno oblikovanje je primjena Benfordovog zakona, kao poveznice postojećih revizijskih metoda. Analiza literature pokazuje da je ovo područje još nedovoljno istraženo. Zbog toga je navedena problematika temeljito obrađena, izrađen je model i razvijena je konkretna metodika za računalno podržanu reviziju informacijskih sustava, načinjen je niz testova i drugih ispitivanja, razvijena metodika je provjerena na reprezentativnom uzorku, te su dani naputci za daljnji razvoj ovog područja i pratećih revizijskih programskih alata. Područje istraživanja u disertaciji je financijska industrija (sustav deviznog platnog prometa), jer su se u ovom gospodarskom segmentu dogodile najveće pronevjere, koje su i bile moguće upravo zbog nedostatka adekvatnih kontrola, učinkovite i pravovremene revizije informacijskih sustava.A practice shows that numerous frauds based on computer technology represent new and sophisticated form of modern criminal which can cause dramatic consequences, not only for individual business systems but also globally. Since this criminal form is realized through information systems, their audit, as a constituent part of necessary control measures, becomes indispensable nowadays. However, existing methods for information systems auditing are still in the process of development and at this moment no methodology exists. Consequently, basic objective of this work is to develop such computer assisted information system auditing methodology. Foundation of such methodology is application of Benford's Law which links other existing auditing methods. Analysis of literature shows that this field of research is still insufficiently investigated. Therefore, these issues are thoroughly studied, model of methodology is designed, specificmethodology is developed, a number of tests and other examinations areperformed, methodology is checked on representative sample and recommendations for further development of information systems audit activities and corresponding auditing software tools are presented. A field of research is financial industry (cross border payment system), because major frauds occurred in financial industry segment. These frauds were possible because lack of adequate controls which should have been checked by information systems audit

PROCJENA MOGUĆNOSTI PRIMJENE BENFORDOVOG ZAKONA U ANALIZI CIJENA I PROMETA DIONICA

Application of Benford\u27s Law in the field of financial analysis is very rarely covered. In this paper it is researched possibility of usage of this law in analysis of stock prices and stock turnover in Zagreb stock exchange. On the basis of online available and public data, sets of input numbers are prepared. These sets are checked against Benford\u27s Law. Results show that sets partially fit to this law. Stock turnover data conforms to Benford\u27s Law, while daily closing stock prices do not. Probably, psychological factors significantly influence daily closing stock prices, so these values do not conform to Benford\u27s distribution.O primjeni Benfordovog zakona u području financijskih analiza u literaturi postoji malo izvora. U ovom radu se istražuje mogućnost primjene ovog zakona u analizi kretanja cijena i prometa dionica na burzi, i to na primjeru Zagrebačke burze. Temeljem online raspoloživih podataka, oblikovani su skupovi ulaznih nizova na koje je primijenjen Benfordov zakon. Dobiveni rezultati ukazuju da je ovaj zakon djelomično primjenljiv i za takvu problematiku. Potpuno je primjenljiv za analize i procjene ukupnog dnevnog promete dionica, ali nije primjenljiv za analize i procjene zadnjih dnevnih cijena dionica. Vjerojatno na ove cijene na tržištu značajno utječu psihološki čimbenici, pa stoga ova pojava ne slijedi Benfordovu distribuciju

Application of Benford's Law in Payment Systems Auditing

Information systems auditing activities are mandatory in today business environments. There are numerous useful methods that can be conducted in such audits. One of contemporary methods is application of so-called Benford's Law. In this paper we examine ways of application of this law in investigation of certain number set with aim to make a conclusion if number set conforms to Benford's Law. As an examination target we used foreign payment system messages which are issued between foreign and domestic business entities i.e. commercial and central banks. We chose sample of 1.745.311 transactions and conducted examination for first, second and first two digits. We examine certain data subsets, created according to certain payment types, and investigate how Benford’s Law tests can be used in auditing. We also compare practical usefulness and note differences between various conformity tests in auditing environment. Results we achieved prove adequate potential of this law in audit practice