Öz
The increasing sophistication of technology has opened up the use of accounting information systems (AIS) to companies. These systems are important because they enable all levels of management to access comprehensive information that goes into the planning and controlling of activities within business organizations. In addition, AIS provide quality information to internal and external users and typically cover six main aspects: people, procedures, data, software, information technology infrastructure, and internal controls. This study uses a questionnaire survey to examine the influence of AIS on internal auditors in Turkey. AIS are vital for internal auditors because they process the transactions, that is, they maintain financial records. It is, to the best of my knowledge, the first study to do so. In all, I put 12 questions and 106 internal auditors were agreed to participate the survey and found that internal auditors in Turkey believe that AIS contribute positively to their work.
Anahtar Kelimeler
Accounting Information Systems; Internal Auditors; Questionnaire Survey
Kaynakça
- Bae, B. B. & Ashcroft, P. (2004) Implementation of ERP systems: Accounting and auditing implications. Information Systems Control Journal, 5 http://www.isaca.org/Journal/archives/2004/Volume-5/Documents/jpdf045-ImplementationofERPSystem.pdf). [23.04.2016]
- Qatawneh, A. M. (2012). The Effect of Electronic Commerce on the Accounting Information System of Jordanian Banks. International Business Research, 5(5), 158-163.
- Sambasivan, Y., & Assefa, K. B. (2013). Evaluating the Design of Accounting Information System and its Implementation in Ethiopian Manufacturing Industries. Research Journal of Sciences & IT Management, 2(7), 16-29.
- Nicolau, A. I. (2000). A Contingency Model of Perceived Effectiveness in Accounting Information Systems: Organizational Coordination and Control Effects. International Journal of Accounting Information Systems, 1, pp. 91-105.
- Boockholdt, J. (1999). Accounting Information Systems Transaction Processing and Control. New York: McGraw-Hill.
- Sajady, H., Dastgir, M., & Nejad, H. H. (2008). Evaluation of the Effectiveness of Accounting Information Systems. International Journal of Information Science and Technology, 6(2), 50-59.
- Definition of internal auditors. (2005). The Institute of Internal Auditors. (https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Definition-of-Internal Auditing.aspx). [15.11.2015].
- Codes of ethics. (2005). The Institute of Internal Auditors. (https://na.theiia.org/standards guidance/mandatory-guidance/Pages/Code-of-Ethics.aspx.) [15.11.2015]
- Neogy, T. K. (2014). Evaluation of Efficiency of Accounting Information Systems: A Study on Mobile Telecommunication Companies in Bangladesh. Global Disclosure and Economics and Business, 3(1), 40-55.
- Mndzebele, N. (2013). The Usage of Accounting Information Systems for Effective Internal Controls in the Hotels. International Journal Advanced Computer Technology, 2(5), 1-3.
- Alsharayri, M. (2012). Evaluating the Performance of Accounting Information Systems in Jordanian Private Hospitals. Journal of Social Sciences, 8 (11), 74-78.
Öz
Teknoloji kapsamında meydana gelen gelişmeler, muhasebe bilgi sistemlerinin (MBS) şirketler bünyesinde kullanımına ivme kazandırmıştır. Söz konusu sistemler, bütün idarî seviyelere, ticarî teşebbüsler dahilinde gerçekleştirilen faaliyetlerin planlanmasına ve denetlenmesine yönelik kapsamlı bilgilere erişim olanağı sunması nedeniyle önem arz etmektedir. Buna ek olarak, MBS, dahilî ve haricî kullanıcılara kalite bilgisi sunmakta ve genellikle kişi, prosedür, veri, yazılım, bilgi teknolojisi altyapısı ve dahilî denetim olmak üzere altı ana başlığı kapsamı içerisine almaktadır. Bu çalışmada, muhasebe bilgi sistemlerinin Türkiye’deki iç denetçiler üzerindeki etkisini incelemek amacıyla anket yönteminden faydalanılmıştır. Muhasebe bilgi sistemleri, iş lemlerin gerçekleştirilmesini, diğer bir deyişle malî kayıtların tutulmasını sağlamalarına bağlı olarak iç denetçiler açısından ciddi öneme sahiptir. Söz konusu çalışma, bu konuyu ele alan ilk çalışmadır. Ankette toplam 12 soruya yer verilmiş , 106 iç denetçi çalışmada yer almayı kabul etmiştir. Çalışma sonucunda Türkiye’deki iç denetçilerin, muhasebe bilgi sistemlerinin çalışmalarına katkı da bulunduğu görüşünde oldukları görülmüştür.
Anahtar Kelimeler
Kaynakça
- Bae, B. B. & Ashcroft, P. (2004) Implementation of ERP systems: Accounting and auditing implications. Information Systems Control Journal, 5 http://www.isaca.org/Journal/archives/2004/Volume-5/Documents/jpdf045-ImplementationofERPSystem.pdf). [23.04.2016]
- Qatawneh, A. M. (2012). The Effect of Electronic Commerce on the Accounting Information System of Jordanian Banks. International Business Research, 5(5), 158-163.
- Sambasivan, Y., & Assefa, K. B. (2013). Evaluating the Design of Accounting Information System and its Implementation in Ethiopian Manufacturing Industries. Research Journal of Sciences & IT Management, 2(7), 16-29.
- Nicolau, A. I. (2000). A Contingency Model of Perceived Effectiveness in Accounting Information Systems: Organizational Coordination and Control Effects. International Journal of Accounting Information Systems, 1, pp. 91-105.
- Boockholdt, J. (1999). Accounting Information Systems Transaction Processing and Control. New York: McGraw-Hill.
- Sajady, H., Dastgir, M., & Nejad, H. H. (2008). Evaluation of the Effectiveness of Accounting Information Systems. International Journal of Information Science and Technology, 6(2), 50-59.
- Definition of internal auditors. (2005). The Institute of Internal Auditors. (https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Definition-of-Internal Auditing.aspx). [15.11.2015].
- Codes of ethics. (2005). The Institute of Internal Auditors. (https://na.theiia.org/standards guidance/mandatory-guidance/Pages/Code-of-Ethics.aspx.) [15.11.2015]
- Neogy, T. K. (2014). Evaluation of Efficiency of Accounting Information Systems: A Study on Mobile Telecommunication Companies in Bangladesh. Global Disclosure and Economics and Business, 3(1), 40-55.
- Mndzebele, N. (2013). The Usage of Accounting Information Systems for Effective Internal Controls in the Hotels. International Journal Advanced Computer Technology, 2(5), 1-3.
- Alsharayri, M. (2012). Evaluating the Performance of Accounting Information Systems in Jordanian Private Hospitals. Journal of Social Sciences, 8 (11), 74-78.
Ayrıntılar
| Birincil Dil | İngilizce |
|---|---|
| Bölüm | Makale Başvuru |
| Yazarlar | |
| Yayımlanma Tarihi | 10 Ağustos 2016 |
| Yayımlandığı Sayı | Yıl 2016 Cilt: 12 Sayı: 46 |
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