számolhatóság
Számolhatóság, also known as auditability, refers to the ability to trace and verify the transactions and operations of a system, organization, or process. It is a fundamental principle in accounting, finance, and information technology, ensuring that financial records are accurate, reliable, and can be independently verified. Auditability is crucial for maintaining transparency, accountability, and trust in financial reporting and operational processes.
In accounting, auditability involves the systematic recording of financial transactions, the use of proper accounting principles,
In information technology, auditability refers to the ability to track and monitor system activities, user actions,
In organizational contexts, auditability is essential for governance, risk management, and compliance. It helps in identifying
Overall, auditability is a critical aspect of maintaining the integrity, transparency, and accountability of financial and