{"id":1383,"date":"2021-01-15T23:34:33","date_gmt":"2021-01-15T21:34:33","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=1383"},"modified":"2021-03-04T13:35:45","modified_gmt":"2021-03-04T11:35:45","slug":"%d0%bf%d0%be%d1%81%d1%82%d0%b0%d0%bd%d0%be%d0%b2%d0%ba%d0%b0-%d0%b7%d0%b0%d0%b4%d0%b0%d1%87-%d0%b0%d0%b2%d1%82%d0%be%d0%bc%d0%b0%d1%82%d0%b8%d0%b7%d0%b8%d1%80%d0%be%d0%b2%d0%b0%d0%bd%d0%bd%d0%be%d0%b3","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=1383","title":{"rendered":"\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043a\u0430 \u0437\u0430\u0434\u0430\u0447 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u0434\u0430\u043d\u043d\u044b\u0445 \u0432 \u043f\u043e\u0434\u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u0430\u0443\u0434\u0438\u0442\u0430 \u043f\u0440\u0435\u0434\u043f\u043e\u0441\u044b\u043b\u043a\u0438 \u0441\u0440\u0435\u0434\u043d\u0435\u0433\u043e \u0443\u0440\u043e\u0432\u043d\u044f \u0418\u0422 \u0421\u041f\u041f\u0420"},"content":{"rendered":"

\u041f\u041e\u0421\u0422\u0410\u041d\u041e\u0412\u041a\u0410 \u0417\u0410\u0414\u0410\u0427 \u0410\u0412\u0422\u041e\u041c\u0410\u0422\u0418\u0417\u0418\u0420\u041e\u0412\u0410\u041d\u041d\u041e\u0413\u041e \u0410\u041d\u0410\u041b\u0418\u0417\u0410 \u0414\u0410\u041d\u041d\u042b\u0425 \u0412 \u041f\u041e\u0414\u0421\u0418\u0421\u0422\u0415\u041c\u0415 \u0410\u0423\u0414\u0418\u0422\u0410 \u041f\u0420\u0415\u0414\u041f\u041e\u0421\u042b\u041b\u041a\u0418 \u0421\u0420\u0415\u0414\u041d\u0415\u0413\u041e \u0423\u0420\u041e\u0412\u041d\u042f \u0418\u0422 \u0421\u041f\u041f\u0420<\/p>\n

TASKS STATEMENT OF AUTOMATED DATA ANALYSIS \u00a0OF THE PREREQUISITES AUDIT SUBSYSTEM OF THE AVERAGE LEVEL DSS IT<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 99-104. \u041d\u043e\u043c\u0435\u0440: \u21163, 2020 (285)<\/strong>
\n\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0422. \u0412. \u041d\u0415\u0421\u041a\u041e\u0420\u041e\u0414\u0415\u0412\u0410
\n\u0414\u043e\u043d\u0435\u0446\u043a\u0438\u0439 \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0438\u043c\u0435\u043d\u0438 \u0412\u0430\u0441\u044b\u043b\u044f \u0421\u0442\u0443\u0441\u0430
\nT. NESKORODIEVA
\nDonetsk National University named Vasyl Stus
\nDOI:<\/strong> https:\/\/www.doi.org\/10.31891\/2307-5732-2020-285-3-16<\/a>
\n\u0420\u0435\u0446\u0435\u043d\u0437\u0456\u044f\/Peer review :<\/strong> 17.04.2020 \u0440.
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430\/Printed :<\/strong> 02.06.2020 \u0440.<\/p>\n

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\n\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430: \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043a\u0430 \u0437\u0430\u0434\u0430\u0447\u0438, \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u0430\u043d\u0430\u043b\u0438\u0437 \u0434\u0430\u043d\u043d\u044b\u0445, \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u0430\u044f \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u044f, \u0421\u041f\u041f\u0420 \u0430\u0443\u0434\u0438\u0442\u0430, \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u043e\u0431\u043e\u0431\u0449\u0435\u043d\u043d\u043e-\u043c\u043d\u043e\u0436\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u043e\u0442\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u0438\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438, \u0441\u0440\u0435\u0434\u043d\u0438\u0439 \u0443\u0440\u043e\u0432\u0435\u043d\u044c.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

The article discusses the problem of setting tasks for automated data analysis in the audit subsystem of the prerequisites for Accounting Regulations (standards) in IT DSS, as components of the generalized-multiple display of information. The functional features of accounting for the mappings of the sets of these tasks for the verification period in the mid-level subsystem are determined. This made it possible to determine that the direct mapping of these tasks is ambiguous, and the reverse is unambiguous, and also that the background check is not automatically decomposed into solving problems for each set of accounting objects and operations. Based on the methodology of generalized-multiple display of information, two types of tasks for automated data analysis for the period of verification in the audit subsystem of the medium level are formulated. Two types of tasks of automated data analysis for the period of verification in the audit subsystem of the medium level\u00a0 have been formulated. The first local sub-task is data analysis to determine equivalent and nonequivalent subsets when displaying data of an average level of sets of parallel consecutive operations during the verification period. The second local subtask is data analysis to determine equivalent and nonequivalent subsets when displaying data of an average level of accounting for sets of objects that are transformed as a result of many parallel sequential operations during the verification period. The problem statement data is invariant with respect to the enterprise features and is the basis for creating a solution automation technique of data analysis tasks in IT DSS. These statement of tasks are invariant with respect to the characteristics of the enterprise and are the basis for creating methods for automating the solution of problems of data analysis in IT DSS.
\nKey words:<\/strong> task statement, automated data analysis, information technology, audit DSS, generalized-plural presentation of information methodology, middle level.<\/p>\n

\u00a0<\/em>References<\/strong><\/p>\n

    \n
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  2. Ivahnenkov S. V. Informacionnye tehnologii audita i vnutrihozyajstvennogo kontrolya v kontekste mirovoj integracii : monografiya \/ Ivahnenkov S. V. \u2013 Zhitomir : ChP \u00abRuta\u00bb, 2010. \u2013 432 s.<\/li>\n
  3. Kirkos\u00a0E., Spathis\u00a0C., Manolopoulos\u00a0Y. Data mining techniques for the detection of fraudulent financial statement. Expert Syst. Appl., 2007. Vol. 32. Issue\u00a04. p. 995\u20131003.9. doi:10.1016\/j.eswa.2006.02.016.<\/li>\n
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  5. Iaremko S.A. Doslidzhennia problem vprovadzhennia suchasnykh informatsiinykh system audytu v kontrolno-reviziinii diialnosti \/ S.A. Yaremko, V.V. Kovalenko \/\/ Kompiuterno-intehrovani tekhnolohii osvita nauka vyrobnytstvo. \u2013 Lutsk, 2014. \u2013 \u2116 14 \u2013 S. 179\u2013182.<\/li>\n
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  7. Lin\u00a0Chi-Chen, Chiu\u00a0An-An, Yan\u00a0Huang\u00a0Shaio, C.\u00a0Yen.\u00a0David. Detecting the financial statement fraud: The analysis of the differences between data mining techniques and experts\u2019 judgments. Knowledge-Based Systems, 2015. \u2116 89. P.\u00a0459\u2013470: doi : 10.1016 \/j.knosys.2015.08.011.<\/li>\n
  8. Byuyul A. SPSS: Iskusstvo obrabotki informacii. Analiz statisticheskih dannyh i vosstanovlenie skrytyh zakonomernostej \/ Byuyul A., Cyofel P. ; per. s nem. \u2013 SPb : DiaSoftYuP, 2005. \u2013 608 s.<\/li>\n
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  10. Hu Z., Bodyanskiy Y. Tyshchenko O. Self-Learning and adaptive algorithms for business applications. Emerald Publishing Limited. 2019. 382 p. doi: 10.1108\/978-1-83867-171-620191001<\/li>\n
  11. Neskorodeva T.B. Postanovka zadach podsistemy audita predposylki srednego urovnya IT SPPR \/ Tetyana Neskorodeva \/\/ Visnik Cherkaskogo derzhavnogo tehnologichnogo universitetu. \u2013 2020. \u2013 \u2116 2. \u2013 S. 38\u201348. doi: 10.24025\/2306-4412.2.2020.194985.<\/li>\n<\/ol>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    \u041f\u041e\u0421\u0422\u0410\u041d\u041e\u0412\u041a\u0410 \u0417\u0410\u0414\u0410\u0427 \u0410\u0412\u0422\u041e\u041c\u0410\u0422\u0418\u0417\u0418\u0420\u041e\u0412\u0410\u041d\u041d\u041e\u0413\u041e \u0410\u041d\u0410\u041b\u0418\u0417\u0410 \u0414\u0410\u041d\u041d\u042b\u0425 \u0412 \u041f\u041e\u0414\u0421\u0418\u0421\u0422\u0415\u041c\u0415 \u0410\u0423\u0414\u0418\u0422\u0410 \u041f\u0420\u0415\u0414\u041f\u041e\u0421\u042b\u041b\u041a\u0418 \u0421\u0420\u0415\u0414\u041d\u0415\u0413\u041e \u0423\u0420\u041e\u0412\u041d\u042f \u0418\u0422 \u0421\u041f\u041f\u0420 TASKS STATEMENT OF AUTOMATED DATA ANALYSIS \u00a0OF THE PREREQUISITES AUDIT SUBSYSTEM OF THE AVERAGE LEVEL DSS IT \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 99-104. \u041d\u043e\u043c\u0435\u0440: \u21163, 2020 (285) \u0410\u0432\u0442\u043e\u0440\u0438: \u0422. \u0412. \u041d\u0415\u0421\u041a\u041e\u0420\u041e\u0414\u0415\u0412\u0410 \u0414\u043e\u043d\u0435\u0446\u043a\u0438\u0439 \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0438\u043c\u0435\u043d\u0438 \u0412\u0430\u0441\u044b\u043b\u044f \u0421\u0442\u0443\u0441\u0430 T. NESKORODIEVA Donetsk National University named Vasyl Stus DOI: […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/1383"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1383"}],"version-history":[{"count":3,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/1383\/revisions"}],"predecessor-version":[{"id":4114,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/1383\/revisions\/4114"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}