Even if using computerized accounting systems in business has some variety positive sides, such as speed, accuracy, cost benefit, productivity growth, it is possible to say that it is included some risks either, which derives from the nature of computers. The accuracy, reliability and validity of financial statements which are the results of accounting practices are parallel to ability to eliminate any possible risks in computers that are belonging in its internal control system. Efficiency of internal control system is monitored by Computer Assisted Audit Techniques (CAATs). The purpose of study is to give some information about computerized accounting system's structural risks, control risks and finding risks. It will be also given various informations regarding Computer Aided Audit Techniques and supervision software which is using in real life.
@article{2016,title={AUDITING RISKS OF COMPUTERIZED ACCOUNTING SYSTEMS AND COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)},abstractNode={Even if using computerized accounting systems in business has some variety positive sides, such as speed, accuracy, cost benefit, productivity growth, it is possible to say that it is included some risks either, which derives from the nature of computers. The accuracy, reliability and validity of financial statements which are the results of accounting practices are parallel to ability to eliminate any possible risks in computers that are belonging in its internal control system. Efficiency of internal control system is monitored by Computer Assisted Audit Techniques (CAATs). The purpose of study is to give some information about computerized accounting system's structural risks, control risks and finding risks. It will be also given various informations regarding Computer Aided Audit Techniques and supervision software which is using in real life.},author={Cengiz GÜNEY},year={2016},journal={The Journal of Academic Social Science}}
Cengiz GÜNEY . 2016 . AUDITING RISKS OF COMPUTERIZED ACCOUNTING SYSTEMS AND COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) . The Journal of Academic Social Science.DOI:10.16992/ASOS.1234
Cengiz GÜNEY.(2016).AUDITING RISKS OF COMPUTERIZED ACCOUNTING SYSTEMS AND COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs).The Journal of Academic Social Science
Cengiz GÜNEY,"AUDITING RISKS OF COMPUTERIZED ACCOUNTING SYSTEMS AND COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)" , The Journal of Academic Social Science (2016)
Cengiz GÜNEY . 2016 . AUDITING RISKS OF COMPUTERIZED ACCOUNTING SYSTEMS AND COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) . The Journal of Academic Social Science . 2016. DOI:10.16992/ASOS.1234
Cengiz GÜNEY .AUDITING RISKS OF COMPUTERIZED ACCOUNTING SYSTEMS AND COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs). The Journal of Academic Social Science (2016)
Cengiz GÜNEY .AUDITING RISKS OF COMPUTERIZED ACCOUNTING SYSTEMS AND COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs). The Journal of Academic Social Science (2016)
Format:
Cengiz GÜNEY. (2016) .AUDITING RISKS OF COMPUTERIZED ACCOUNTING SYSTEMS AND COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) The Journal of Academic Social Science
Cengiz GÜNEY . AUDITING RISKS OF COMPUTERIZED ACCOUNTING SYSTEMS AND COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) . The Journal of Academic Social Science . 2016 doi:10.16992/ASOS.1234
Cengiz GÜNEY."AUDITING RISKS OF COMPUTERIZED ACCOUNTING SYSTEMS AND COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)",The Journal of Academic Social Science(2016)