{"id":"https://openalex.org/W4414260548","doi":"https://doi.org/10.38124/ijisrt/25sep331","title":"Automated UAT for Regulated Payment Systems: Property-Based Testing, Synthetic Data Generation, and IFRS/GAAP Revenue-Recognition Validation Gates","display_name":"Automated UAT for Regulated Payment Systems: Property-Based Testing, Synthetic Data Generation, and IFRS/GAAP Revenue-Recognition Validation Gates","publication_year":2025,"publication_date":"2025-09-13","ids":{"openalex":"https://openalex.org/W4414260548","doi":"https://doi.org/10.38124/ijisrt/25sep331"},"language":"en","primary_location":{"id":"doi:10.38124/ijisrt/25sep331","doi":"https://doi.org/10.38124/ijisrt/25sep331","is_oa":true,"landing_page_url":"https://doi.org/10.38124/ijisrt/25sep331","pdf_url":"https://www.ijisrt.com/assets/upload/files/IJISRT25SEP331.pdf","source":null,"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Innovative Science and Research Technology","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.ijisrt.com/assets/upload/files/IJISRT25SEP331.pdf","any_repository_has_fulltext":null},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5119514952","display_name":"Jennifer Amebleh","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1311688040","display_name":"Amazon (United States)","ror":"https://ror.org/04mv4n011","country_code":"US","type":"company","lineage":["https://openalex.org/I1311688040"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jennifer Amebleh","raw_affiliation_strings":["Financial Systems Research and Operations Services , Amazon , Austin Texas , USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Financial Systems Research and Operations Services , Amazon , Austin Texas , USA","institution_ids":["https://openalex.org/I1311688040"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5132606227","display_name":"Otugene Victor Bamigwojo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2800190170","display_name":"Federal University Lokoja","ror":"https://ror.org/018ced875","country_code":"NG","type":"education","lineage":["https://openalex.org/I2800190170"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Otugene Victor Bamigwojo","raw_affiliation_strings":["School of Preliminary and Remedial Studies , Federal University Lokoja"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Preliminary and Remedial Studies , Federal University Lokoja","institution_ids":["https://openalex.org/I2800190170"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5106280641","display_name":"Joy Onma Enyejo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I31959934","display_name":"Nasarawa State University","ror":"https://ror.org/04ybvje46","country_code":"NG","type":"education","lineage":["https://openalex.org/I31959934"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Joy Onma Enyejo","raw_affiliation_strings":["Department of Business Administration , Nasarawa State University , Keffi , Nasarawa State , Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Business Administration , Nasarawa State University , Keffi , Nasarawa State , Nigeria","institution_ids":["https://openalex.org/I31959934"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.6271,"has_fulltext":true,"cited_by_count":6,"citation_normalized_percentile":{"value":0.96407976,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":98},"biblio":{"volume":null,"issue":null,"first_page":"478","last_page":"493"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10743","display_name":"Software Testing and Debugging Techniques","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/1712","display_name":"Software"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10743","display_name":"Software Testing and Debugging Techniques","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/1712","display_name":"Software"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.002899999963119626,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10430","display_name":"Software Engineering Techniques and Practices","score":0.002099999925121665,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/property-based-testing","display_name":"property-based testing","score":0.9990000128746033},{"id":"https://openalex.org/keywords/synthetic-data-generation","display_name":"synthetic data generation","score":1.0},{"id":"https://openalex.org/keywords/revenue-recognition","display_name":"revenue recognition","score":0.7940000295639038},{"id":"https://openalex.org/keywords/ifrs-15","display_name":"IFRS 15","score":0.9990000128746033},{"id":"https://openalex.org/keywords/asc-606","display_name":"ASC 606","score":0.9929999709129333},{"id":"https://openalex.org/keywords/accounting-compliance","display_name":"accounting compliance","score":0.6579999923706055},{"id":"https://openalex.org/keywords/financial-compliance","display_name":"financial compliance","score":0.5640000104904175},{"id":"https://openalex.org/keywords/continuous-testing","display_name":"continuous testing","score":0.7210000157356262},{"id":"https://openalex.org/keywords/devops","display_name":"DevOps","score":0.7599999904632568},{"id":"https://openalex.org/keywords/payment-infrastructure","display_name":"payment infrastructure","score":0.5199999809265137},{"id":"https://openalex.org/keywords/auditability","display_name":"auditability","score":0.5440000295639038},{"id":"https://openalex.org/keywords/data-privacy","display_name":"data privacy","score":0.5199999809265137}],"concepts":[{"id":"https://openalex.org/C177212765","wikidata":"https://www.wikidata.org/wiki/Q627335","display_name":"Workflow","level":2,"score":0.6801999807357788},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.6265000104904175},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5540000200271606},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.42250001430511475},{"id":"https://openalex.org/C15845906","wikidata":"https://www.wikidata.org/wiki/Q1172338","display_name":"Data exchange","level":2,"score":0.3792000114917755},{"id":"https://openalex.org/C75949130","wikidata":"https://www.wikidata.org/wiki/Q848010","display_name":"Database transaction","level":2,"score":0.37709999084472656},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.37619999051094055},{"id":"https://openalex.org/C174348530","wikidata":"https://www.wikidata.org/wiki/Q188635","display_name":"Bridging (networking)","level":2,"score":0.37470000982284546},{"id":"https://openalex.org/C139458680","wikidata":"https://www.wikidata.org/wiki/Q12184942","display_name":"Interoperation","level":3,"score":0.36719998717308044},{"id":"https://openalex.org/C190978112","wikidata":"https://www.wikidata.org/wiki/Q17074350","display_name":"Payment processor","level":3,"score":0.36419999599456787},{"id":"https://openalex.org/C76844732","wikidata":"https://www.wikidata.org/wiki/Q4072285","display_name":"Conformance testing","level":3,"score":0.3573000133037567},{"id":"https://openalex.org/C43214815","wikidata":"https://www.wikidata.org/wiki/Q7310987","display_name":"Reliability (semiconductor)","level":3,"score":0.3553999960422516},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.32919999957084656},{"id":"https://openalex.org/C20136886","wikidata":"https://www.wikidata.org/wiki/Q749647","display_name":"Interoperability","level":2,"score":0.3276999890804291},{"id":"https://openalex.org/C92446256","wikidata":"https://www.wikidata.org/wiki/Q3306762","display_name":"Data validation","level":2,"score":0.3249000012874603},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3142000138759613},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.31290000677108765},{"id":"https://openalex.org/C9903902","wikidata":"https://www.wikidata.org/wiki/Q3025536","display_name":"DevOps","level":3,"score":0.3127000033855438},{"id":"https://openalex.org/C164516710","wikidata":"https://www.wikidata.org/wiki/Q1166072","display_name":"Financial transaction","level":3,"score":0.3061999976634979},{"id":"https://openalex.org/C116537","wikidata":"https://www.wikidata.org/wiki/Q2169973","display_name":"Service provider","level":3,"score":0.304500013589859},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.29789999127388},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.2750999927520752},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27489998936653137},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.27230000495910645},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.2689000070095062},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.2671000063419342},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.265500009059906},{"id":"https://openalex.org/C185822510","wikidata":"https://www.wikidata.org/wiki/Q1956140","display_name":"Payment service provider","level":3,"score":0.2653000056743622},{"id":"https://openalex.org/C2780616401","wikidata":"https://www.wikidata.org/wiki/Q1133673","display_name":"Cornerstone","level":2,"score":0.2606000006198883},{"id":"https://openalex.org/C2780385302","wikidata":"https://www.wikidata.org/wiki/Q367158","display_name":"Protocol (science)","level":3,"score":0.2587999999523163},{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.2540000081062317}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.38124/ijisrt/25sep331","doi":"https://doi.org/10.38124/ijisrt/25sep331","is_oa":true,"landing_page_url":"https://doi.org/10.38124/ijisrt/25sep331","pdf_url":"https://www.ijisrt.com/assets/upload/files/IJISRT25SEP331.pdf","source":null,"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Innovative Science and Research Technology","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.38124/ijisrt/25sep331","doi":"https://doi.org/10.38124/ijisrt/25sep331","is_oa":true,"landing_page_url":"https://doi.org/10.38124/ijisrt/25sep331","pdf_url":"https://www.ijisrt.com/assets/upload/files/IJISRT25SEP331.pdf","source":null,"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Innovative Science and Research Technology","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4414260548.pdf","grobid_xml":"https://content.openalex.org/works/W4414260548.grobid-xml"},"referenced_works_count":44,"referenced_works":["https://openalex.org/W2085766370","https://openalex.org/W2119717320","https://openalex.org/W2137207434","https://openalex.org/W2151038494","https://openalex.org/W2565167788","https://openalex.org/W2765426316","https://openalex.org/W2895675303","https://openalex.org/W3022574011","https://openalex.org/W3034698100","https://openalex.org/W3091951858","https://openalex.org/W3138747318","https://openalex.org/W3176910388","https://openalex.org/W3201946767","https://openalex.org/W4200330769","https://openalex.org/W4205791736","https://openalex.org/W4213163770","https://openalex.org/W4352976831","https://openalex.org/W4396240221","https://openalex.org/W4399583384","https://openalex.org/W4401036912","https://openalex.org/W4402381970","https://openalex.org/W4410132778","https://openalex.org/W4410203325","https://openalex.org/W4410446970","https://openalex.org/W4410448020","https://openalex.org/W4410449449","https://openalex.org/W4410569806","https://openalex.org/W4411180739","https://openalex.org/W4411186810","https://openalex.org/W4411187160","https://openalex.org/W4411252857","https://openalex.org/W4412053020","https://openalex.org/W4412147672","https://openalex.org/W4412193458","https://openalex.org/W4413022321","https://openalex.org/W4413079679","https://openalex.org/W4413285514","https://openalex.org/W4413919085","https://openalex.org/W6911858494","https://openalex.org/W6912080994","https://openalex.org/W6912110785","https://openalex.org/W6912145674","https://openalex.org/W6949444157","https://openalex.org/W7171988444"],"related_works":["https://openalex.org/W4400587912","https://openalex.org/W7167424112","https://openalex.org/W4415721710","https://openalex.org/W7103997151","https://openalex.org/W7126189417","https://openalex.org/W7160146226","https://openalex.org/W7087711297","https://openalex.org/W6912437545","https://openalex.org/W4417415671","https://openalex.org/W7128167595"],"abstract_inverted_index":{"Automated":[0],"User":[1],"Acceptance":[2],"Testing":[3],"(UAT)":[4],"is":[5,78],"becoming":[6],"a":[7],"cornerstone":[8],"in":[9,21,138,175],"regulated":[10],"payment":[11,40,112,177],"systems,":[12],"where":[13],"technical":[14,157],"reliability":[15],"and":[16,34,52,70,88,111,124,141,173],"financial":[17,127,160],"compliance":[18,102,122,166],"must":[19],"operate":[20],"unison.":[22],"Traditional":[23],"manual":[24],"UAT":[25,59],"approaches":[26],"often":[27],"fail":[28],"to":[29,37],"provide":[30],"the":[31,79,131,147],"scalability,":[32,172],"accuracy,":[33],"coverage":[35],"required":[36],"validate":[38],"complex":[39],"workflows":[41],"under":[42],"stringent":[43],"accounting":[44,101],"standards.":[45],"This":[46],"review":[47,153],"explores":[48],"how":[49,116],"property-based":[50],"testing":[51,104,137,158],"synthetic":[53],"data":[54,72],"generation":[55],"can":[56],"enhance":[57],"automated":[58,150],"frameworks,":[60],"offering":[61],"systematic":[62],"validation":[63,97],"of":[64,81,133,149],"transaction":[65],"invariants,":[66],"expanded":[67],"scenario":[68],"coverage,":[69],"improved":[71],"privacy":[73],"protections.":[74],"A":[75],"central":[76],"focus":[77],"integration":[80],"International":[82],"Financial":[83],"Reporting":[84],"Standards":[85],"(IFRS":[86],"15)":[87],"Generally":[89],"Accepted":[90],"Accounting":[91],"Principles":[92],"(ASC":[93],"606)":[94],"through":[95],"revenue-recognition":[96],"gates,":[98],"which":[99],"embed":[100],"into":[103],"pipelines.":[105],"Case":[106],"studies":[107],"from":[108],"banking,":[109],"FinTech,":[110],"service":[113],"providers":[114],"illustrate":[115],"these":[117],"methods":[118],"strengthen":[119],"auditability,":[120],"reduce":[121],"risks,":[123],"support":[125],"transparent":[126],"reporting.":[128],"Emerging":[129],"trends\u2014including":[130],"adoption":[132],"artificial":[134],"intelligence,":[135],"continuous":[136],"DevOps":[139],"environments,":[140],"cloud-enabled":[142],"platforms\u2014are":[143],"identified":[144],"as":[145],"shaping":[146],"future":[148],"UAT.":[151],"The":[152],"concludes":[154],"that":[155],"bridging":[156],"with":[159],"governance":[161],"not":[162],"only":[163],"ensures":[164],"regulatory":[165],"but":[167],"also":[168],"enhances":[169],"operational":[170],"resilience,":[171],"trust":[174],"modern":[176],"infrastructures.":[178]},"counts_by_year":[{"year":2025,"cited_by_count":6}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2025-10-10T00:00:00"}