scholarly journals Research on the influence of accounting computerization and networking on E-commerce

2021 ◽  
Vol 2021 (1) ◽  
Author(s):  
Wenquan Shi
Keyword(s):  
Internal Control ◽  
Rapid Development ◽  
Accounting Information ◽  
Internal Audit ◽  
Internal Auditing ◽  
Accounting Information System ◽  
Face To Face ◽  
Environmental Setting ◽  
And Control ◽  
The Impact

AbstractE-commerce has broken through the pattern and boundary of traditional commodity exchange, so that there is no need for face-to-face transactions between merchants and consumers. This has impacted the traditional accounting industry, which broke the environmental setting of traditional accounting industry. This requires the extension and expansion of the economic environment of the new accounting industry, which has led to the computerization of accounting and the network of further upgrades. Accounting computerization and networking have greatly improved the speed and accuracy of accounting information processing, and at the same time made the classification of accounting duties more clear. However, accounting computerization and higher-level networking have in turn affected the development of e-commerce. Due to the rapid development of e-commerce, the corresponding internal auditing schemes of traditional enterprises have been unable to meet accounting and computerization. The impact of this will constrain the further development of e-commerce. Accounting computerization and networking the internal audit of e-commerce is mainly reflected in clues, internal control, and content and environment issues. This paper analyses the impact of accounting computerization and networking on the internal auditing of e-commerce, and finally analyse the auditing setup and experience based on a company H in the accounting information system, and explore the accounting calculation. In the context of globalization and networking, the strategy of how to deal with the trial and control part of e-commerce.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture

2020 ◽  
Vol 12 (1) ◽  
pp. 205
Author(s):  
Qasim Ahmad Alawaqleh
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Audit Quality ◽  
Accounting Information ◽  
Internal Audit ◽  
Significant Variable ◽  
Accounting Information System ◽  
Internal Auditors ◽  
The Impact ◽  
The Relationship

This study advances the Accounting Information System (AIS) study by exploring the relationship between the AIS internal audit quality. It develops a model based on literature and considers one significant variable of mediation that is organizational culture. The AIS is expected to influence internal audit quality in different contexts, particularly in developing countries. The research model validated using AMOS and SPSS version 25. Based on a sample of 183 internal auditors in Jordanian industrial SMEs, empirical findings support the relationship between AIS and internal audit quality; however, the impact is direct while the organizational culture partially mediates this relationship. The results indicate that the AIS help enhance internal auditors' quality and the organizational culture, ultimately improving internal audit quality. The implications are useful for academics, administrators, and policymakers interested in evaluating the impact of intervening variables on the AIS and the internal audit quality relationship.

scholarly journals THE INFLUENCE OF ACCOUNTING RISKS ON THE QUALITY OF INFORMATION

2020 ◽  
pp. 179-190
Author(s):  
L.V. Gutsalenko ◽  
U.O. Marchuk
Keyword(s):  
Internal Control ◽  
Management System ◽  
Control Function ◽  
Accounting Information ◽  
Internal Audit ◽  
Management Control ◽  
Specific Information ◽  
Subjective Uncertainty ◽  
The Impact

The evolution of risk theory and its interpretation by economists of the neoclassical school are considered. The reasons that give rise to business risks are identified. It is emphasized that risk is objective, but correlated with subjective uncertainty or objective correlation of subjective uncertainty. The focus is on the impact of risk on the formation of performance of economic entities. It is proved that risk minimization is impossible without the availability of timely and reliable information about changes in the market environment, which is provided by accounting for the facts of economic situations. Accounting risks have been identified as an integral part of business risks. It is proved that in order to achieve efficient management, control is one of the important functions in the management system, because it combines accounting, analysis, forecasting, regulation of enterprises. It was found that control can be considered as a management function, and internal control (audit), which ensures the effectiveness of the control function of accounting - as a subsystem of accounting. It is determined that in order to minimize risks and ensure the usefulness of accounting information to users, it should have the following main characteristics: be objectively prepared (registration and reporting of accounting transactions should be presented from a neutral point of view, without any prejudices that could create the reader has a misconception about the financial condition, results or cash flows of the business); have a sequence of recording (fixation of information with consistent application of accounting standards, and presentation of consolidated results equally for all presented periods); the accountant prepares financial statements that contain specific information necessary for management to make a decision; be reliable and complete. It is noted that strengthening the effectiveness of the control function of accounting is possible under the condition of functioning in the management system of the internal audit service. The basic imperatives for reducing accounting risks are modeled. The strategic components that improve the quality of accounting information are identified.

An Assessment of the Impact of Internal Auditing on the Financial Management of Local Government: A Study of Katagum Local Government Area of Bauchi State

2018 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Ibrahim Aliyu Gololo
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Local Government Area ◽  
Internal Auditing ◽  
Chi Square ◽  
Statistical Tool ◽  
The Impact ◽  
Regular Review

This study examines the impact of internal auditing on the financial management of local government, with particular reference and attention to the katagum local government area of Bauchi state. Staff of internal audit, finance and account constitutes the population of the study from which a sample size of forty (40) respondents was selected based on convenience sampling method. Chi-square (x2) method was adopted as a statistical tool of data analysis to analyze the collected data. The result indicates that internal audit impact positively and significantly on the financial management of Katagum local government. It is recommended that internal audit unit of the Katagum local government should be allowed to fully access all the local government account and records, properties and investments files to carry out their duties diligently. Internal audit unit staff should also be allow attending workshops, seminars, conferences in order to broaden their knowledge.  Adequate independence should be given to the unit to discharge their duties without due interference and regular review of the whole system of internal control in the local government should be carried out.

scholarly journals THE EFECT OF IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AND CONTROL ENVIRONTMENT ON THE EFFECTIVENESS OF INTERNAL CONTROL OF SALES AT CV. KURNIA AGUNG (CASE STUDY AT CV. KURNIA AGUNG REGIONAL JAWA BARAT)

2019 ◽  
pp. 73
Author(s):  
Rosi Mika Aditya Mustopa ◽  
Indah Umiyati ◽  
Trisandi Eka Putri
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Internal Control ◽  
Accounting Information ◽  
Control Environment ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis Techniques ◽  
Systems And Control ◽  
And Control

The purpose of this study to determine the effect of the implementation of accounting information systems and control environment to the effectiveness of internal control sales on the CV. Kurnia Agung. In this study was prepared using quantitative research methods, while the data analysis techniques in this study using descriptive data analysis techniques. Population and sample in this research is all employee CV. Kurnia Agung with 65 respondents with sample selection technique using purposive sampling method. The data used are primary data obtained directly from all employees CV. Kurnia Agung by distributing questionnaires. Data were analyzed using multiple linier regression method and hypothesis test with the help of using Statistical Program for Society Science (SPSS) V. 21. Based on the results of hypothesis testing in this study is the accounting information system affect the effectiveness of internal control sales, control environment affect the effectiveness of internal control sales, and accounting information systems and control environment simultaneously affect the effectiveness of internal control sales

Research on Internal Control of Accounting Information System under Network Environment

2014 ◽  
Vol 926-930 ◽  
pp. 2026-2029 ◽  
Author(s):  
Qing Xie
Keyword(s):  
Information System ◽  
Internal Control ◽  
Rapid Development ◽  
Accounting Information ◽  
System Control ◽  
Network Environment ◽  
Enterprise Information ◽  
Control Activity ◽  
Accounting Information System ◽  
Network Information

The rapid development of network information technology makes enterprise information systems expose to an open and complex environment, which brings a severe test to the enterprises internal control. This article mainly analyzes problems which internal control of accounting information system under the network environment may face in the aspects of control environment, risk evaluation, control activity, information and communication and supervision. It also advices that through strengthening the awareness of risk, strengthening supervision, employees training and system control to deal with these problems.

scholarly journals A Proposed Model on the Impact of Internal Control Quality on Accounting Information System Effectiveness in Nigeria

2018 ◽  
Vol 15 (2) ◽  
pp. 80
Author(s):  
Shamsudeen Ladan Shagari ◽  
Akilah Abdullah ◽  
Rafeah Mat Saat
Keyword(s):  
Information System ◽  
Internal Control ◽  
Banking Sector ◽  
Accounting Information ◽  
Target Population ◽  
Least Square ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Accounting Information System ◽  
The Impact

The overwhelmingly rapid adoption of e-business technology in theNigerian banking sector has resulted in new challenges particularly in thearea of internal control. Although there are conflicting findings on the useof Accounting Information System and internal problems in the bankingsector, the fact remains that internal control is associated with fraud. Inthis regards, for banks to effectively detect and prevent fraud, the use ofAccounting Information System as tool for effective internal control isnecessary. This study aims to propose a model of the effect of internal controlquality in Nigerian banking sector. it is hypothesised that administrativecontrol, data control, and output control has significant influence on internalcontrol quality. The study further hypothesised that internal control qualitywould significantly influence AIS effectiveness uses organisation as unitof analysis with commercial banks that are listed on the Nigerian StockExchange as the target population. A quantitative data will be gatheredusing cross-sectional survey approach. Ordinary least square will be usedfor data analysis. The findings of this study will provide a solution to bankmanagers and other stakeholders in the banking sector regarding internalcontrol weakness experiences over the years.

scholarly journals A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance

2017 ◽  
Vol 1 (2) ◽  
pp. 52-59
Author(s):  
Susan Peter Teru ◽  
Innocent Idoku ◽  
Jane Tinyang Ndeyati
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Business Environment ◽  
Global Business ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information Reliability ◽  
The Impact

Businesses today operate in a highly competitive and changing global business environment and therefore require information system that provides speedy responses to the complex business issue. The rapid development in information technology (IT) has aided companies to generate and make use accounting information systems (AIS), and the qualitative characteristics of any accounting information system to make it effective can be sustained if there is proper internal control system. When companies and businesses adjust and regulate their computerized technique of internal control machinery according to accounting information system (AIS), there would be assurances of the reliability of financial information processes, the control measures of effectiveness and efficiency of the information reliability will be boasted, effectual and improved operative goals and enhanced performance. Therefore, this study focused and look at the influence of accounting information systems (AIS) for effective internal control on firm's performance and found out that when controls are operated efficiently and effectively, there will be improved performance, better accounting information reliability for better decision making for both the internal and external users.

scholarly journals THE IMPACT OF AUDITING AND INTERNAL CONTROLS ON THE MANAGEMENT OF A BUSINESS ORGANIZATION. A CASE STUDY OF PRUDENTIAL BANK LIMITED (WEIJA BRANCH)

2019 ◽  
pp. 51-64
Author(s):  
Alex Acquah ◽  
Takyi Kwabena Nsiah ◽  
Ebenezer Yaw Ofosuhene ◽  
Elizabeth Naa Akushia Antie
Keyword(s):  
Internal Control ◽  
Research Work ◽  
Internal Audit ◽  
Secondary Data ◽  
Internal Controls ◽  
Control Practice ◽  
Set Up ◽  
And Control ◽  
The Impact

For system-based auditing to work effectively the auditor will like to rely on internal controls to reduce the volume of substantive testing. It is therefore important for the auditor to examine the internal control practice and procedures that are in place in the client’s business. Where weaknesses are revealed, the auditor recommends ways of improving the systems. This research examines the relationship between some components (risk assessment, control environment and control activate) of internal control systems and the effectiveness of audit program in prudential bank Weija branch. The study exploited information by the help of both primary and secondary data from questionnaires and interview schedules. However, the purposive method of sampling was used in this research work. In all 10 respondents were sampled from the fifty (50) respondents under review. The data captured in this study, was analyzed and interpreted through descriptive method by the help of frequency tables, graphical presentation and tables. Based on the investigations carried, the internal control system was seen to be significant in detection of fraud in banks in Ghana; there is therefore the need for an effective and acceptable internal control structure in banking organizations. It was therefore recommended that Prudential Bank Limited set up internal audit units at their various branches all over the country, so that there shall always be internal audit personnel to ensure adherence to the internal controls that exist in the organization. In view of this, the internal audit personnel should also be revolved at regular intermissions to prevent any form of professional misconducts.

The Development of Internal Auditing as a Profession in the U.S. During the Twentieth Century

2017 ◽  
Vol 44 (2) ◽  
pp. 47-67 ◽  
Author(s):  
Susan Parker ◽  
Lynn A. Johnson
Keyword(s):  
Professional Identity ◽  
Internal Control ◽  
Self Regulation ◽  
Internal Audit ◽  
Professional Community ◽  
Internal Auditing ◽  
Internal Auditor ◽  
Business World ◽  
Internal Auditors ◽  
The Impact

ABSTRACT This paper traces the development of internal auditing from the standpoint of its professional identity. The question of how internal auditors have historically seen themselves bears on how they function as integral parts of internal control systems, and may help researchers formulate future empirical studies of internal auditing. Over the years, the self-perception of the internal audit profession's function has varied greatly. Internal auditing has lived, to some extent, in the shadow of the public accounting profession, while struggling to achieve public recognition, status in the business world, and a defined role separate from that of an internal monitor, subsidiary to the external auditor. While there have been many changes in terms of the formation of a professional community, belief in the importance of the work, and the growth of a system of self-regulation, the demands of various constituents and the desires of internal auditors for professional status have led to a persistent struggle to define the appropriate functions and organizational placement of internal audit. This struggle continues up to the present time. Several things stand in the way of a complete professional identity for internal auditing. Internal auditing cannot lay claim to a clearly defined role that is uniquely its own. The internal audit function (IAF) does not own a skill set or knowledge base that is not shared by the external auditors. The impact on the ability to distinguish the internal auditor from the external consultant is detrimental to the profession. Neither has the internal auditor been able to attain complete autonomy. While the IAF now reports to the Board of Directors or its audit committee more frequently than in the past, its continuing strong connection with management hinders its ability to be truly self-determining. On the other hand, the contributions that internal auditors make to their organizations are very real, and the lack of an externally mandated role allows them to be utility players. For management, the availability of a utility player who can provide internal consulting or assistance that saves overall compliance costs is valuable, as is the ability for boards to rely on an IAF with a deep knowledge of the organization.

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