A PROPOSAL FOR A ROUTINE TO AUDIT THE QUALITY OF ACCOUNTANCY INFORMATION SYSTEM SOFTWARE

Abstract

This study proposes a routine for auditing the quality of accountancy information system software, taking into consideration the characteristics and sub-characteristics of the quality of the software. The procedures used in the study were observation and interviewing techniques. To achieve this, an exploratory study using a qualitative approach was carried out. A structured interview was conducted with an accountancy systems analyst, whose observations go from analysis of the software with its developers to attending the end user. The results of this research outline a routine whereby the quality of accountancy software can be audited with the steps and respective phases which highlight the levels of quality of the specific characteristics and sub-characteristics and the final quality of the software. The proposal of a system of auditing the quality of accountancy software is shown to be relevant, as much as from the perspective of those who develop the software as to those who use it. Keywords: routine for auditing the quality; software quality; accountancy information system software.