ASSESSINGASSESSING THETHE PERFORMANCEPERFORMANCE OFOF A A COMPUTERIZEDCOMPUTERIZED ACCOUNTINGACCOUNTING SYSTEMSYSTEM作者作者: : Danciu, RaduAbstract: The study aims to present the criteria for assessing the performance of a computerized accounting system starting with completeness, ergonomics, information integration, flexibility, adaptability, accessibility, adaptability, accessibility, adaptability, safety and security in the operations. The study's conclusions formulate a set of minimum requirements for the creation, implementation and use of a computerized accounting system. Key words: computerized accounting system, ergonomics, information integration, flexibility, adaptability, accessibility, operational safety 1. Introduction The deliverance of an independent opinion, by a group of specialists, referring to the informational system used for organizing and conducting the accounting is one of the modern business management goals. Among the objectives that must be considered in the process of assessing the financial and accounting system we can mention: * checking the operating system's correctness, completeness, flexibility, adaptability, cost of maintenance, ergonomics and operational safety * expressing an opinion on the computerized accounting system's usage facilities and efficiency (computing and software), as well as on the business's place in the informational economic environments, before and after its purchase/creation. * formulating some proposals regarding the achievement of the objectives, the informatics system's development and the elimination of the deficiencies consigned in the assessment reports. In order to be able to quantitatively and qualitatively asses the computerized accounting system one must answer at least the following questions: What is the system's degree of flexibility? Is the system ergonomic and accessible? Is the system adaptable? Is the system complete? Does it cover the information management needs of the enterprise? What kind of operational safety does the system offer? Do the programming language and the databases satisfy the requirements of an enterprise's dynamic modelling system? What are the mutations produced by such a system in the financial and accounting management? After the acquisition or creation of a computerized accounting system and its implementation, the system must undergo an audit to determine the weaknesses in the system's usage. The auditing of the information systems is a very complex operation and it involves the auditor expressing his opinion on real time data processing, database management, system integration, the work with computer networks, etc. The claims for an audit of the computerized accounting system are very high, which involves the implication of some specialists in accounting and in the field of applications design and implementation. Computerized systems audit should include the general examination of the computerized accounting system and the analytical examination of each application individually. Among the objectives of the computerized accounting system's general examination we may include : * assessing the completeness of the information system, therefore the coverage degree of the accounting needs for organization and management * assessing the integration degree of the system's applications, of the way they communicate * assessing the flexibility and adaptability * assessing the accessibility, reliability and security * assessing the way the minimum conditions to be met by the computerized systems are being respected * assessing the delimitation procedure for the attributions and responsibilities of the people involved in the computerized systems management * assessing the way the computerized system complies with the accounting principles and methods * assessing the system's ergonomics. Among the objectives of the computerized accounting system's analytical examination we may include : * assessing each application's architecture * assessing the integrity and the integrality of the system's main functions and of their usage possibility * assessing the effects of using the application functions and of every function's usage degree * detecting function overlaps in the accounting's implementation * establishing and evaluating the application's additional functions * assessing the automation degree of accounting projects * assessing the degree of detail in the information description, namely the adequacy or inadequacy of the informational attributes necessary to identify the transactions, events and objects * assessing the menus of data collection and validation * assessing the fairness of the data processing and systematization procedures * assessing the manner of creating, consulting and printing the accounting reports as well as their informational content * assessing the manner of database presentation and consultation * assessing the level of maintenance and system administration functions accomplishment To facilitat。