Özet:

The article substantiates the necessity of formalization of expert knowledge and its further introduction into the information system of the enterprise through the documenting process (accounting and management). The review of literary sources and the position of scientists concerning the influence of the human factor on the economic activity of the enterprise are made as well as the possibility of minimizing the negative impact of the human factor through the computerization of control procedures. The article deals with the concept of multi-variance accounting, which is one of the factors that does not allow to unify the requirements for computer technologies. The possibility of implementing the self-control of the information system at the stage of data entry to the data base is substantiated, taking into account all the provisions of the accounting policy and the legal restrictions and provisions that are unacceptable for a certain period, the working out of access points of each employee, his rights and restrictions in the program. One of the ways to implement a self-regulated information system in the article is determined by the development of relevant formalized control procedures by relevant experts. As a result of the study, it was determined that when introducing expert knowledge in the form of the framed models into the computer system of the enterprise, it implements its self-control, the system can itself control the implementation of conditions prescribed in the frames. Only the experts can determine the necessary control points and formalize their knowledge on a particular algorithm (in this case using the framed model) in order not to overload the employees of the enterprise and the information system with unnecessary control procedures, and, at the same time, provide the system's ability to analyze the correctness of the document and its non-execution, if it does not meet the conditions and procedures specified in the frames. When introducing into the information system of the frames developed by experts in accounting, enterprise management, economic analysis, internal control, real-time monitoring will be carried out on relevant business operations as all the conditions and procedures described by experts will exclude negative human factor (inattentiveness, inexperience, ignorance of legislation, etc.), and the description of control procedures in the form of frames will provide specialists from the information and computer engineer quickly implement them into the information system of the company.

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