The methods of measuring information technology used in accouanting audit process and CAP apllication
Is this your thesis?
This record came from a bulk archive import. If it’s yours, link it to your profile.
Abstract (EN)
Firms record their financial reserves related to their activities conducted both inside and outside the firm on the axis of the accounting information system. The transaction in question is completely carried out by means of computer in today's conditions.The reason why the computers take on the role of intermediary is doubtlessly that both the proliferation and the complicated structure of the information obtained from the transactions is such that they can not be manually recorded in the books of accounts It is inevitable that the check of whether the documents created on electronic platforms indicates the actual one or not and the audit processes also occur on the electronic platform. Thanks to developing computer software, information are recorded by saving both time and personnel costs. The objective of the audit is to achieve savings in the same way as the software in question and to produce much more truthful results. When (she is/ he is)analyzing the accounting records of the firm that he/she audits , the auditor has to complete and report the audit procedures with which he/she has to comply and the evidence concerning the audit they will finally bring together in a certain time.Certainly, when the auditor establishes the auditing process by using classical methods, he / she will increase the risk of finding by resorting to sampling, especially because of the lack of time. However, by means of using computerized audit software, that the information is passed through the test and examined makes it possible for the person who conducts the audit to reach the closest result or to the actual result The intention of the study is to prove the necessity of computerized audit programs in order to ensure effectiveness in audit of institutions as regards accounting in electronic platform. The practice which has been discussed in the study examines the CAP, the first and only audit program designed in accordance with the laws and practices of our country, which can provide practical solutions for auditing firms and auditors in our country. Keywords: Accounting Information System, Auditing, CAP (Computerized Audit Programme
Author
Hülya Kuzu
Institution
İstanbul Arel University
Muhasebe ve Denetim Bilim Dalı
How to Cite
Hülya Kuzu (Master Thesis). The methods of measuring information technology used in accouanting audit process and CAP apllication, 2017, İstanbul Arel University.
Keywords
License
Tüm Hakları Saklıdır
This work is shared under the specified license terms.
More theses from İstanbul Arel University
- ―Frankfurt Ekolü ve İngiliz Kültürel Çalışmalar Okulunun Karşılaştırılmalı Bir Okunması(2018)
- The examination of relation between parental attitudes and social emotional adaptation of primary school first grade students with and without diagnoses as gifted(2017)
- Usage of coca-cola and pepsi-cola brands in advertisement(2017)
- Institutional subject and management in health care(2017)
- Hats in the Ottoman society and reflection on the Ottoman poetry(2017)
- Market research impacts on the advertising industry(2017)