The relationship between accounting information system and internal control in electronic environment in businesses and an application

The rapid developments of information and communication technologies have influenced businesses as they have done for all areas. Traditional methods of doing business are being abandoned and they are being transformed to a system called e-business in which every transaction is implemented through computers and internet. The transactions done manually by using paper and pencil have been started to be done today in computer and internet environment. The transformation in the structure of accounting information systems naturally has made it necessary to restructure the internal control systems of the businesses. For that purpose, in this study, the relationship between accounting information system and internal control system in electronic environment in businesses is attempted to be explained and a sample business applications are analyzed and suggestions regarding applications are made.This study contains four chapters. The first chapter explains e-transformation, e-business and e-business integration concepts. In the second chapter, the structure and development of accounting information system, accounting information system as integrated information system and sub-systems are explained. The third chapter examines the concept and importance of internal control, internal control system in electronic business and the relationship between accounting information system and internal control. In the last section of the dissertation, by examining the accounting information system and internal structure of a business that implements all of its business activities electronically, suggestions regarding applications made.