Organization Settings of Reporting Package Management: Acts Director’ War Game. An Understanding of Accounting for IT Maintenance System

Organization Settings of Reporting Package Management: Acts Director’ War Game. An Understanding of Accounting for IT Maintenance System

Stefano de Nichilo * § Lectures Univeristy of Cagliari

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University of Cagliari

Organization Settings of Reporting Package Management: Acts Director’ War Game. An Understanding of Accounting for IT Maintenance System

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Abstract

The acts director’ are the most dangerous, as they influence management choices and can also influence the understanding of corporate’s financial statement; therefor knowing ex ante what the accounting effect of certain operations will be, will influence earnings quality. As regards the classification of creative accounting practices, the biggest distinction consists in separating the policies conducted through real operations and those based only on accounting choices. Therefore, the correctness of the financial statements cannot always be measured in terms of correspondence between facts and values, that is, according to an interpretation of truth in an objective sense. This is actually only possible by “Rituals of Verification”. What are IT controls for? What results do they produce on assurance of the financial statement? Why are they becoming widespread for the auditor? It is precisely the meaning, nature, and effects of this explosion that are the topics this research paper intends to address. Controls hide their obscurity behind a wide range of procedures and routines for Reporting Package Management that in order to function, there must appear: linear, rational, transparent activities, clear and auditable. The research paper refers to quali-quantitative methodology to analyze the sample of accounting frauds. The number of fraud cases included in the audit sample was determined following a careful review of literature on audit quality—comprising 530 articles published between 2016 and 2019. The sample in question comprises 63 accounting fraud events involving 55 Italian companies.