This thesis presents a formal model of a financial audit system, as well as an architecture and a classification of concepts and relationships in a financial audit system. The formal model uses the Unified Modeling Language to describe the financial audit system, and Predicate Logic to provide a formal specification for the requirements of the system. Finally, a prototype implementation of a financial audit system specified using Predicate Logic is presented, as it is used to collect financial audit data. This prototype uses a similar method as that used for collecting audit and administrative data in major operating systems. |