AUDITING RISKS OF COMPUTERIZED ACCOUNTING SYSTEMS AND COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)
BİLGİSAYARLI MUHASEBE SİSTEMLERİNDE DENETİM RİSKLERİ ve BİLGİSAYAR DESTEKLİ DENETİM TEKNİKLERİ (BDDT)

Author : Cengiz GÜNEY
Number of pages : 344-364

Abstract

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.

Keywords

Computerized Accounting Systems, Auditing Risks, Risk Assessment, Computer Assisted Audit Techniques

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