History of Modern Accounting: A Self Audit Accounting System (SAAS)

• Author(s): Tri Junarso
• Paper ID: 1710287
• Page: 1285-1289
• Published Date: 31-08-2025
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 9 Issue 2 August-2025

Abstract

Modern accounting has moved beyond the static, periodic audit paradigm toward real time, self verifying systems. This article traces the evolution of accounting from double entry bookkeeping to the contemporary Self Audit Accounting System (SAAS), a framework that fuses two critical engines: the Financial Matrix—an automated, ledger wide balance verification engine—and the Braille Index—an AI driven anomaly detection algorithm. By embedding continuous validation and predictive risk analytics into the financial reporting pipeline, SAAS elevates data integrity, strengthens corporate governance, and restores confidence among shareholders and other stakeholders. The paper presents a benchmark comparison with legacy systems, illustrates a practical implementation, and delivers a board room ready risk dashboard.

Keywords

Self Audit Accounting, Financial Matrix, Braille Index, Continuous Assurance, Corporate Governance, AI Based Anomaly Detection, Financial Reporting.

Citations

IRE Journals:
Tri Junarso "History of Modern Accounting: A Self Audit Accounting System (SAAS)" Iconic Research And Engineering Journals Volume 9 Issue 2 2025 Page 1285-1289

IEEE:
Tri Junarso "History of Modern Accounting: A Self Audit Accounting System (SAAS)" Iconic Research And Engineering Journals, 9(2)