The role of the use of information technologies in the detection and prevention of errors and frauds in accounting

Constant change in economic conditions in the world, increasing competition among businesses and the rapid development of information technologies have begun to affect businesses both positively and negatively. As the activity volumes of the enterprises grow, the firms start to become more complex with the accounting system records due to the increasing transactions. While this complexity makes it difficult for businesses to control financial transactions, it also creates suitable environments for fraudulent transactions. Technology, which is in development and change, has aimed to eliminate the concepts of error and fraud by taking the business world under its influence. Today, even faster developing information technologies provide benefits to businesses. Among the information technologies, computer systems and programs appeal to all segments of the business world. Information technologies have influenced accounting as well as every field of business. Accounting processes are becoming more efficient with information technologies. In the study, the effect and importance of the use of information technologies in the detection and prevention of error and fraud has been tried to be emphasized. In addition, error detection and error prevention, fraud detection and fraud prevention will contribute to a good understanding and development of measurements and reports written about the purpose, technique, limitations, applications as well as how it relates to information technologies. It is desired to investigate the role of using information technologies in the detection and prevention of error and fraud. As a result of the analysis, it has been determined that the role of information technologies is important in the detection and prevention of error and fraud. In addition, the study is important in terms of emphasizing the importance of information technologies and is thought to contribute to the literature.