Enhancing Auditors' Ability to Identify Opportunities to Commit Fraud: Instructional Resource Cases

2012 ◽  
Vol 27 (4) ◽  
pp. 1153-1169 ◽  
Author(s):  
Denise Dickins ◽  
John T. Reisch
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Case Studies ◽  
Accounting Information ◽  
General Information ◽  
Accounting Students ◽  
Team Members ◽  
Accounting Information Systems ◽  
Instructional Resource ◽  
Audit Team

ABSTRACT Research suggests that audit team members, especially staff, may lack the necessary training to be able to identify fraud risks and to develop appropriate responses to identified fraud risks (e.g., Pearson and Singleton 2008; Knapp and Knapp 2001; Braun 2000; Zimbelman 1997). This lack of training may be particularly acute with respect to the perpetration of fraud in automated environments (Filipek 2007). The case studies are designed to improve undergraduate auditing, accounting information systems, and forensic accounting students' abilities to recognize and respond to indicators of fraud and general information technology (IT) control weaknesses.

scholarly journals IT General Controls Testing: Assessing the Effectiveness of User Access Management

2019 ◽  
Vol 14 (1) ◽  
pp. 15-34 ◽  
Author(s):  
Lorraine Lee ◽  
Rebecca Sawyer
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Accounting Information ◽  
Access Management ◽  
Graduate Level ◽  
General Control ◽  
Accounting Information Systems ◽  
User Access ◽  
It Audit

ABSTRACT The verification of Information Technology (IT) controls is a core responsibility of IT auditors. This case places the student in the role of an IT auditor assigned to test the operating effectiveness of a specific IT general control: user access management. In addition to learning about IT controls, the case introduces several Excel functions such as VLOOKUP, MATCH, INDEX, and various text functions. The student documents the results of the IT controls tests by completing a testing matrix and writing a memo. General controls, user access management, and Excel applications are all topics taught in Accounting Information Systems (AIS) and Audit courses. As such, instructors can use this case at the undergraduate or graduate level in an IT Audit, Accounting Information Systems, or Audit class.

Designing Accounting Information Systems for Primary Cash Receipts and Expenditures in Open ERP-based Retail Units (ODOO)

2021 ◽  
Vol 4 (2) ◽  
pp. 199-208
Author(s):  
Ivana Larasati Putri Navalina ◽  
Ludfi Djajanto ◽  
Ari Kamayanti
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Customer Satisfaction ◽  
Accounting Information ◽  
Industrial Technology ◽  
Accounting Information Systems ◽  
Business People ◽  
Technology Revolution ◽  
Over Time

Over time, this type of cooperative business slowly begins to lose its existencedue to increasingly fierce business competition. This is because the role ofcooperatives, which is identical to the provision of basic foodstuffs for theneeds of the community, has now been taken over by the existence ofsupermarkets both in cities and in the regions. This is due to the influence ofthe industrial technology revolution 4.0 which requires business people tocontinue to be able to improve services and offer technology-basedconvenience so that it has an impact on customer satisfaction. This literaturereview aims to describe the role of the use of information technology systemsfor accounting for primary cash receipts and disbursements in cooperatives.

scholarly journals Pengaruh Komitmen Manajemen, Kemampuan Teknik Personal Dan Information Technology Sophistication Pada Kinerja Sistem Informasi Akuntansi

2019 ◽  
pp. 694
Author(s):  
Luh Gede Ira Pratiwi Swara ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Entire Study ◽  
Accounting Information Systems ◽  
Technical Ability ◽  
Management Commitment ◽  
Sample Technique

This study aims to empirically the effect of management commitment, personal technical skills and information technology sophistication on the performance of accounting information systems in rural banks in Badung Regency. The population of this study was 52 rural banks in Badung Regency. Sampling used saturated sample technique or census, where the entire study population will used samples, so that the samples used as many as 52 BPR. Respondents in this study then selected 3 people in each BPR. Data analysis technique used multiple linear regression analysis. The results show that: 1) management commitment has positive and significant effect on the performance of BPR accounting information systems in Badung Regency, 2) personal engineering skills have positive and significant effect on the performance of BPR accounting information systems in Badung Regency and 3) information technology sophistication positive and significant effect on the performance of the BPR accounting information system in Badung Regency. Keywords: Management commitment, personal technical ability, IT sophistication, SIA performance.

scholarly journals Pengaruh Efektivitas SIA, Kecanggihan Teknologi Informasi, dan Kemampuan Teknik Pemakai SIA pada Kinerja Individu

2019 ◽  
pp. 1735
Author(s):  
Luh Putu Radhakrishnan Dewi ◽  
Ida Bagus Dharmadiaksa
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Individual Performance ◽  
Accounting Information Systems ◽  
Technical Ability ◽  
Analysis Technique ◽  
Saturated Sample

The purpose of this study is to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems of individual performance. This research was conducted on 27 BPR in Gianyar Regency. The number of samples taken is 108 respondents with the method of determining the sample, namely the saturated sample method. Data collection is done by distributing questionnaires, documentation and interviews. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems have a positive effect of individual performance. Keywords: Effectiveness AIS, sophistication IT, technical ability users AIS, individual performance.

scholarly journals PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD

2020 ◽  
Vol 2 (1) ◽  
pp. 1-15
Author(s):  
Ni Made Kansa Dewi Putri ◽  
Ni Luh Putri Srinadi
Keyword(s):  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Validity And Reliability ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Library Research

The application of an accounting information system is an important investment for a company. The use of information systems can improve the competitiveness of companies so as not excluded in their environment. This research was conducted in LPD Sub-district of Ubud. The purpose of this study is to analyze the influence of the sophistication of information technology and the ability of personal techniques on the effective use of accounting information systems. Researchers use Multiple Linear Regression Analysis as a method of data analysis, where data collection is done by observation, interviews, library research, and questionnaires. As an initial stage of the analysis will be tested for validity and reliability of the research instrument. The results showed that the sophistication of Information Technology and Personal Engineering Capabilities had a positive and significant effect on the Effectiveness of the Use of Accounting Information Systems in LPD, Ubud Gianyar District. This research will recommend the formulation of a technology-based accounting information system so that it can compete in the midst of the tight and competitive world of competition.

scholarly journals Information Technology and Accounting Information Systems on Employee Performance

2019 ◽  
Vol 9 (1) ◽  
pp. 2925-2931
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Sampling Method ◽  
Employee Performance ◽  
Accounting Information ◽  
Sampling Technique ◽  
Accounting Information Systems ◽  
Purposive Sampling ◽  
The Republic

This study aims to examine the use of information technology and the effectiveness of accounting information systems on employee performance. The object of this research is the Ministry of Trade of the Republic of Indonesia. The population in this study was 50 employees in 3 units of the ministry of trade, namely the General Bureau unit, the Directorate of Export and Import Facilitation units and the Directorate of Agricultural and Forestry Product Exports. The sample of this research is 3 units in the Ministry of Trade. The sampling technique used in the study was purposive sampling method. The results of this study indicate that (1) the use of information technology has an effect on employee performance, (2) the effectiveness of accounting information systems has no effect on employee performance.

scholarly journals Introduction To Compilation Services As A Reinforcement Of Basic Accounting Concepts For Intermediate Accounting Students

2011 ◽  
Vol 5 (5) ◽  
pp. 9
Author(s):  
Evelyn A. McDowell ◽  
Wei Li ◽  
Karen McDougal
Keyword(s):  
Information Systems ◽  
Small Firms ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Students ◽  
Academic Experience ◽  
Accounting Firms ◽  
Accounting Information Systems ◽  
Accounting Firm

According to a recent survey of accounting firms in 2008, Compilation and write-up services make up 23% of accounting firm billing for small firms with less than $1 Million in fee billings and 14% overall for all types of firms (Anonymous 2008), yet accounting students are rarely exposed to these services in their accounting academic experience. This comprehensive case gives students an opportunity to develop proficiencies in providing accounting compilation and write-up services to small business clients. Specifically, the goals of the case are to help students review the steps of the accounting cycle, understand how each of the four basic financial statements are inter-related, improve their ability to prepare financial statements and related disclosures, and enhance their spreadsheet skills. This case has been classroom tested and is appropriate for an intermediate accounting; honors introduction financial accounting course; or an accounting information systems course.

scholarly journals Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 174-185
Author(s):  
Suprantiningrum Suprantiningrum ◽  
Aurora Diskayani Lukas
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Control Systems ◽  
Management Accounting ◽  
Accounting Information ◽  
Management Control ◽  
Management Control Systems ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
The City

The success of garment companies in increasing business competition is influenced by good managerial performance. Managers to achieve optimal performance in planning, control and decision making need the support of management accounting information systems, management control systems and information technology. This study aims to determine the effect of management accounting information systems and management control systems on managerial performance, the effect of management accounting information systems and management control systems on managerial performance with information technology as a moderating variable. The research object is the manager of a garment company in the city of Semarang with a population of 200, sampling using probability sampling, the sample used is 67 managers, determining the number of samples using the Slovin formula. The data used are primary data, data collection using a questionnaire with 5 Likert scale. The data analysis used in this research is validity test, reliability test, multiple linear regression and interaction regression. The results showed that the management accounting information system had a significant positive effect on managerial performance. The management control system has a significant positive effect on managerial performance. Information technology is a moderating variable on the effect of management accounting information systems and management control systems on managerial performance, meaning that information technology strengthens the influence of management accounting information systems and management control systems on managerial performance in garment companies in the city of Semarang.

scholarly journals KEPAHAMAN DAN KESIAPAN MAHASISWA ATAS PENGGUNAAN TEKNOLOGI INFORMASI DALAM SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN ETIKA SEBAGAI MODERATING VARIABLE

2021 ◽  
Vol 9 (1) ◽  
pp. 1-10
Author(s):  
Ahmad Hafidh Agustin ◽  
Merlyana Dwinda Yanthi
Keyword(s):  
Information Technology ◽  
Empirical Evidence ◽  
Information Quality ◽  
Accounting Information ◽  
Accounting Students ◽  
Absolute Difference ◽  
Sampled Data ◽  
Test Technique ◽  
Accounting Information Systems ◽  
Technology Users

This study aims to obtain empirical evidence regarding students' perceptions of their understanding and readiness as users of information technology in accounting information systems on information quality. Also, the following research was conducted to obtain empirical evidence of the influence of ethical aspects in the use of information technology on information quality. Purposive sampling was chosen as a method of collecting data from the respondents of undergraduate accounting students. Of the total population, 75 respondents were sampled. Data were analyzed using SPSS statistical analysis with descriptive test technique, multicollinearity test, heteroscedasticity test, classical assumption test, and absolute difference value test. The result is that the understanding and readiness of information technology users in the accounting information system affects the quality of accounting information and user ethics becomes a moderating variable that strengthens this influence.

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