The Self Audit Accounting System (SAAS) pioneered by Tri?Junarso represents a paradigm shift from periodic, external audits to continuous, embedded assurance. SAAS couples two interoperable engines: 1. Financial?Matrix – a rule based, transaction level balance validator that instantly propagates every debit/credit impact across the balance sheet, income statement, cash flow statement, and supporting schedules. 2. Braille?Index – an AI powered anomaly detection algorithm that monitors multidimensional financial data streams, flagging deviations such as revenue delivery mismatches, expense spikes, deferred tax irregularities, and inventory discrepancies. Together they create a real time governance fabric that improves data integrity, reduces audit costs, and builds higher confidence among shareholders, regulators, and other stakeholders. This article surveys the evolution of modern accounting, defines the core components of SAAS, benchmarks its performance against traditional ERP based audit cycles, illustrates a practical implementation, and delivers a board room ready risk dashboard.
Self Audit Accounting, Financial Matrix, Braille Index, Continuous Assurance, Corporate Governance, AI Based Anomaly Detection, Tri?Junarso
IRE Journals:
Tri Junarso
"Tri Junarso - The Founder of the Self Audit Accounting System (SAAS) and the “Father of Modern Accounting”" Iconic Research And Engineering Journals Volume 9 Issue 2 2025 Page 1290-1295
IEEE:
Tri Junarso
"Tri Junarso - The Founder of the Self Audit Accounting System (SAAS) and the “Father of Modern Accounting”" Iconic Research And Engineering Journals, 9(2)