Auditoria da qualidade de softwares de sistemas de informações contábeis

by Marçal, Elizabeth Krummenacher

This study specifies a proposal of a schedule for the software quality audit of accounting information systems, considering the specific characteristics and sub-characteristics of thesoftware quality. The general objective suggests an exploratory research with a qualitative approach. A structured interview was used as a research instrument for data attainment and as the manner to verify the viability of the schedule application. The research instrument wasapplied on the assessment of an accounting information system software in a company that has allowed the on-site verification of the proposed schedule for the software quality audit. Based on the results obtained from the interview, and following the proposed schedule, it was concluded that its application is viable. The characteristics suggested by literature resources are possible to be evaluated by means of the proposed schedule for the software quality audit.The proposition of a schedule for the software quality audit of accounting information systems reveals to be relevant in the perspective of those who develop the software as well asits users. It also presents a theoretical contribution for being inserted into the Management Control research line of the Postgraduation Program in Accountancy of UniversidadeRegional de Blumenau