Revision with unchanged content. Failures in financial system auditing processes have had serious consequences for businesses. Fraudulent audit practices have resulted in loss of investment capital, jobs and businesses leading to a lack of trust in financial systems. These problems can be traced to irregular audit processes lacking adequate and verifiable audit models, processes and procedures. This book discusses how software engineering techniques used for modeling mission-critical systems can be used for modeling financial systems and their associated audit components. It outlines how accountability and trans-parency can be correctly and completely built into financial audit systems models using formal specifications. An approach for verifying the correctness of audit models is provided. The book is well suited for designers and model engineers working on finan-cial and audit control systems. Accounting students interested in finan-cial auditing as well as Computer Science students interested in mode-ling mision-critical software systems will find the book useful. It is a valuable resource for practitioners and researchers interested in modeling and building reliable financial systems.

About the Author

John A. Akinyemi: MBA and MSc Computer Science degrees. He has used IT to support operations and internal audit processes at Citibank and FSB International Bank, Nigeria. His research interests include financial systems modeling and systems integration. Dean Jin: Assistant Professor in Computer Science at the University of Manitoba. He has extensive experience consulting in accounting system automation and system maintenance practices.

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