Financial accounting/asset accounting data model

In the framework of the digital data media provision for the tax inspection with the IDEA testing software, apart from the tax-relevant data stored in tables, the relationship of the individual data records to each other is also required. The storage of data in indexed sequential file systems does not permit the presentation of the foreign key relationships between files. In old systems, these are often stored in the program code or inadequately documented. The field descriptions of the data records mostly exist as included structures written in the relevant programming language, or have to be derived directly from the program code. A reverse engineering of the data model, especially the foreign key relationships, is therefore only possible by analyzing the programs and data record descriptions, while incorporating specialist knowledge from the area of asset and financial accounting.