Using data processing technologies as an internal control mechanism to prevent errors and frauds at business enterprise accounting system

VI ABSTRACT In paralel to the recent advences in computer hardware and software, the developments in data processing and computer networks are observed. With these developments data banks and on-line applications are generalized especially in the developped countries.Since 1980 s, because of increasing number of events fraudulent financial repoting and bankruptcy in the world, there have been increasing efforts to improve effectiveness of internal auditing function of the business. These efforts increased the importance of data processing technology for and internal control, internal auditing and external auditing. This paper attempted to explore the importance of relationship of data processing technology, internal auditor and external auditor in preventing error and fraud and improving effectiveness of internal auditing. All these developments will be covered and the impacts to the accounting education will be discussed.