scholarly journals Auditing Techniques to Minimize Accounting Related Fraud and Errors: A Qualitative Analysis with the Interview Method

2021 ◽  
Vol 11 (1) ◽  
pp. 95-103
Author(s):  
Cevdet Kızıl ◽  
Erol Muzır ◽  
Vildan Yılmaz
Keyword(s):  
Qualitative Analysis ◽  
Analytical Methods ◽  
Simple Random Sampling ◽  
Internal Controls ◽  
Accounting System ◽  
Interview Method ◽  
Proactive Approach ◽  
Long Run ◽  
Audit Firms ◽  
Technological Developments

Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to the accounting profession. This causes misleading information for several stakeholders. Stakeholdes sometimes make false decisions based on the financial statements created as a result of false and fraudulent transactions. In order to minimize the errors and frauds concerning the accounting system of enterprises, effective internal controls and auditing systems should be in order. It is evident that, setting up the required internal controls and auditing systems reduce asset losses and provide great benefits in the long run for firms. Existence of strong internal controls and auditing systems in enterprises has gained great importance in Turkey. This study provides information about the audit techniques that can minimize accounting related frauds and errors in businesses. The research includes and employs an interview with auditing professionals as the research methodology. Auditors working within three audit firms were selected by simple random sampling via the LinkedIn social media. The three participants were directed 10 semi- structured and open-ended questions. Qualitative analysis was adopted for this study. According to the results of research, companies use a number of tools to prevent accounting related frauds and errors. These most effective tools to minimize the frauds and errors are detected as internal auditing, internal controls and independent (external) auditing. Auditing professionals have high awareness about accounting related fraud and errors. But, auditor independency should be higher, proactive approach must be utilized and auditors must closely follow the new laws and regulations in addition to being familiar with the firms’s operations and sectors to minimize the fraud and errors. The Benford's law, artificial neural networks, analytical methods, data mining, red flags and analytical methods are commonly used by the auditors against frauds and errors. In general, the internal controls and auditing professions are in a much better situation today in Turkey compared to the previous years. But, this is still not adequate and there is a long way to complete ahead based on the opinions of auditing professionals.

Enriching AIS Courses With SOX Compliance Activities

2010 ◽  
Vol 5 (1) ◽  
pp. 1-24 ◽  
Author(s):  
Joann Segovia ◽  
Carol M. Jessup ◽  
Marsha Weber ◽  
Sheri Erickson
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Internal Controls ◽  
Accounting Profession ◽  
Investor Confidence ◽  
Reporting Requirements ◽  
Sarbanes Oxley ◽  
Audit Firms ◽  
Significant Change

A very significant change to the accounting profession occurred in 2002 when the Sarbanes-Oxley Act of 2002 (SOX) was enacted. This legislation had a significant impact on corporations and their audit firms. The objective was to improve corporate governance and its quality of financial reporting to improve investor confidence. This paper provides instructors with a background on SOX and suggests readings and activities that reflect the requirements of SOX as it relates to the AIS environment and the analysis of internal controls. These activities can strengthen students' understandings of how corporations respond to the various reporting requirements of this Act.

scholarly journals A Model for Urban Environment and Resource Planning Based on Green GDP Accounting System

2013 ◽  
Vol 2013 ◽  
pp. 1-10 ◽  
Author(s):  
Linyu Xu ◽  
Bing Yu ◽  
Wencong Yue ◽  
Xiaodong Xie
Keyword(s):  
Urban Environment ◽  
Energy Use ◽  
Resource Planning ◽  
Planning Problem ◽  
Accounting System ◽  
Analytic Hierarchy ◽  
Urban Economic Development ◽  
Long Run ◽  
Green Gdp ◽  
Key Factor

The urban environment and resources are currently on course that is unsustainable in the long run due to excessive human pursuit of economic goals. Thus, it is very important to develop a model to analyse the relationship between urban economic development and environmental resource protection during the process of rapid urbanisation. This paper proposed a model to identify the key factors in urban environment and resource regulation based on a green GDP accounting system, which consisted of four parts: economy, society, resource, and environment. In this model, the analytic hierarchy process (AHP) method and a modified Pearl curve model were combined to allow for dynamic evaluation, with higher green GDP value as the planning target. The model was applied to the environmental and resource planning problem of Wuyishan City, and the results showed that energy use was a key factor that influenced the urban environment and resource development. Biodiversity and air quality were the most sensitive factors that influenced the value of green GDP in the city. According to the analysis, the urban environment and resource planning could be improved for promoting sustainable development in Wuyishan City.

Commentary: A Qualitative Analysis of Newspaper Polls

1988 ◽  
Vol 9 (3) ◽  
pp. 105-114
Author(s):  
David Pearce Demers
Keyword(s):  
Data Analysis ◽  
Qualitative Analysis ◽  
Education And Training ◽  
Research Process ◽  
Long Run ◽  
News Organizations ◽  
Key Aspects ◽  
Scientific Standards ◽  
And Training

Previous research and this study's data suggest newspaper polls often fall short of “scientific” standards. Part of the problem is that many newspapers rely heavily on their news staff for many key aspects in the research process, including data analysis. News organizations are encouraged to rely more on “experts,” but for the long run they need to implement programs and policies that give journalists themselves the education and training necessary to handle all phases of the research process.

scholarly journals Sistem Informasi Pariwisata Berbasis Website Pada Taman Nasional Gunung Ciremai Jawa Barat

2020 ◽  
Vol 6 (1) ◽  
pp. 19-32
Author(s):  
Sagita Utarki ◽  
Eva Argarini Pratama ◽  
Corie Mei Hellyana
Keyword(s):  
Oil And Gas ◽  
Tourist Attractions ◽  
Interview Method ◽  
Tourism Sector ◽  
Technological Developments ◽  
Computer Based ◽  
The Government ◽  
Oil And Gas Sector ◽  
Collection Methods ◽  
New System

Abstract: Tourism sector in the country is one of the mainstay of foreign exchange earners for the country, especially in the non oil and gas sector, all efforts to attract tourists both archipelago and overseas continue to be done. One of the government's efforts to increase the flow of domestic and foreign tourists is to make improvements and arrangement of tourist attractions. In addition, by promoting. Therefore required a system that can facilitate the management of tourism in data processing, and facilitate members or tourists in obtaining information. Technological developments are increasing, then from the problems proposed a change in the old system into a new system with computer-based website technology. The method used in the development of this software uses Model Waterfall. Data collection methods that the authors use to collect the data needed in the writing of this research are: observation, interview method, and literature method. Through a computer connected to the internet network users can search and get various information, anywhere and anytime by accessing the website. With this system, is expected to overcome the various needs of users to obtain information and help the government to increase local revenue.Keywords: Information Systems, Tourism, Website, WaterfallAbstrak: Sektor pariwisata di tanah air merupakan salah satu andalan penghasil devisa bagi negara khususnya pada sektor non migas, segala upaya untuk menarik wisatawan baik nusantara maupun mancanegara terus dilakukan. Salah satu upaya pemerintah untuk meningkatkan arus wisatawan nusantara dan mancanegara adalah dengan melakukan pembenahan dan penataan objek wisata. Selain itu juga dengan melakukan promosi. Maka dari itu dibutuhkan sistem yang dapat mempermudah pengelola wisata dalam mengolah data, serta mempermudah anggota atau wisatawan dalam memperoleh informasi. Perkembangan teknologi yang semakin meningkat, maka dari permasalahan tersebut diusulkan adanya perubahan sistem lama kedalam sistem yang baru dengan teknologi komputer berbasis website. Metode yang digunakan pada pengembangan perangkat lunak ini menggunakan Model Waterfall. Metode pengumpulan data yang digunakan untuk mengumpulkan data-data yang diperlukan dalam penelitian ini yaitu: observasi, metode wawancara, dan metode pustaka. Melalui komputer yang terkoneksi dengan jaringan internet user dapat mencari dan mendapatkan berbagai informasi, dimana saja dan kapan saja dengan mengakses website. Dengan adanya sistem ini, diharapkan mampu mengatasi berbagai kebutuhan user untuk memperoleh informasi serta membantu pemerintah meningkatkan pendapatan daerah.Kata kunci: Sistem Informasi, Pariwisata, Website, Waterfall

scholarly journals MUSLIM AWARENESS IN SCIENCE OF FARAIDH SYSTEMS

2019 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Khifni Kafa Rufaida
Keyword(s):  
Data Collection ◽  
Qualitative Analysis ◽  
Analytical Methods ◽  
Field Research ◽  
Public Knowledge ◽  
Analysis Method ◽  
Inheritance Law ◽  
Muslim Society ◽  
Inheritance System ◽  
The World

Islamic Inheritance Law basically applies to all Muslims in the world. But in fact, a true Muslim society must obey Mawaris jurisprudence is actually more leave even forget this science. Because it is no longer a concern for Muslims, finally arose some disputes between families which is really due to the neglect of science faraidh which has been arranged by God for the benefit of his people. It is important for the writer to contribute how to build awareness of the existence of Muslim faraidh science in the division of inheritance system. In this study, the method used to address the problem is normative. Methods of data collection in this research is done by: Library Researchand Field Research. The analytical methods used this research is qualitative analysis method. Awareness of the importance of the science of inheritance can be grown in a way memperlajari faraidh science. By studying faraidh will automatically raise awareness faraidh to apply science in the division of the inheritance. The author argues that this faraidh science should be included in a curriculum in Madrasah Diniyyah. The principle of peace is a justifiable manner, so that the atmosphere can be established brotherhood. Throughout the peace was not meant to proscribe lawful or justify the unlawful, then it is allowed. The author thinks that the lack of public knowledge about the law faraidh a major cause of the low awareness of the use of science in the division of islamic inheritance/faraidh.

scholarly journals Farmers’ Perception on Climate Change: A Study in Tarai Region of Uttarakhand

2021 ◽  
pp. 581-591
Author(s):  
. Neha ◽  
Mohammad Aslam Ansari
Keyword(s):  
Climate Change ◽  
Negative Impact ◽  
Winter Season ◽  
Simple Random Sampling ◽  
Policy Formulation ◽  
Mitigation Measures ◽  
Peak Time ◽  
Adaptation Measures ◽  
Agriculture Sector ◽  
Long Run

Climate change has emerged as a potent threat disrupting the development process and is hurting several sectors of Indian economy, especially the agriculture sector. Knowledge about these disruptive factors can enable the farmers to mitigate the negative impact of climate change on agriculture. Therefore, the understanding of location-specific farmers’ perceptions and their adaptive behaviors can provide a better insight to design appropriate policy measures and guidelines to address these challenges effectively. The present study was aimed at determining farmers’ perceptions about climate change on agriculture. The study sample comprised 180 farmers selected using simple random sampling. The findings indicate that all the farmers (100%) were aware of climate change. All of them reported “increase in temperature” and “erratic rainfall” and “shortening of winter season” as the major indicators of climate change as experienced by them. Besides, 85.55 percent famers reported that “peak time of winter” has changed in Uttarakhand, a hilly state. Such perceptions about climate change can be seen as a precursor mediating the adoption of recommended practices and adaptation measures. Thus, the results of the study will enlighten the policy makers and agriculture scientists in preparing a roadmap for policy formulation regarding adaptation measures (short run initiatives) as well as undertaking mitigation measures (long run initiatives) of climate change besides helping the agriculture extension agencies to design and plan locale-specific adaptation strategies and agriculture development programs.

scholarly journals EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA TOKO MAHKOTA DIESEL MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Juwita Natalia Samuna ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Control System ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Spare Parts ◽  
Accounting System ◽  
Control Environment ◽  
Analysis Method ◽  
Serial Number ◽  
Internal Control System ◽  
Control Procedures

Internal control system is a way or system that can prevent the occurrence of irregularities in the company. Internal control system of the inventory aims to protect the company's assets from theft. The research object is taken at the Manado Diesel Crown Store is one of the stores in Manado that runs the business by selling machines and spare parts. This study aims to evaluate the effectiveness of the application of internal control system merchandise inventory at Diesel Manado.The method of analysis used in this research is descriptive qualitative analysis method. Based on the results of internal control inventory of merchandise inventory at Manado Diesel Crown Store, then in the control environment that occurs in the company, there is a double position between the sales and the warehouse. In the accounting system, the documents used are not serial number printed. In control procedures, authorization system is only on certain transactions.Keywords: internal control system, merchandise inventory

scholarly journals MONOIDIOM IDEOGRAPHIC DICTIONARY: TYPOLOGICAL AND LEXICOGRAPHICAL PARAMETRIZATION

2021 ◽  
pp. 19-24
Author(s):  
Hromko T.V.
Keyword(s):  
Qualitative Analysis ◽  
Quantitative Methods ◽  
Lexical Unit ◽  
Language System ◽  
Long Run ◽  
Lexical Structure ◽  
New Type ◽  
Methodological Problems ◽  
The Common ◽  
Linguistic Basis

Purpose. The article considers methodological problems of mono-verbal ideographic dictionary as a separate lexicographic set of dialectal usus, built on the onomasiological principle, on the semantic relations of words from the concept to its lexical counterparts. By typology, ideographic and explanatory dictionaries are complementary, which determines the equipolent connection of the ideographic dictionary with the thesaurus of a separate language system. Methods. The monophonic ideographic dictionary proposed by the author offers a methodology for developing an ideographic dictionary of speech on a purely linguistic basis, in the direction “from the core to the periphery”, because the lexical structure of the idiom, in contrast to the common language, is narrowly accessible for speakers of the literary idiom and widely available for scientific interpretation of the lexicon of speech, and given the completeness of the presentation allows the use of quantitative methods. They ensure the objectivity of the obtained results and significantly reduce the time for their receipt and processing, which in the long run will provide objective results for further qualitative (qualitative) analysis – a monographic description of the language system of speech. Results. Monographic ideographic dictionary is a new type of dictionary – linguistic dialectological ideographic dictionary of scientific and linguodidactical purpose. Methodologically, its conclusion involves the stratification of vocabulary by functional, syntagmatic, paradigmatic and epidigmatic system parameters. Conclusions. Improving the method of parametric analysis for a one-word ideographic dictionary involves in the process of compiling the author of the “Ideographic Dictionary of the dialect of Pishchany Brid village of Dobrovelychkivsky district of Kirovohrad region” conducting various typological studies: continuing to collect natural dialect material, representation of the place of this lexical unit in its structure, etc., as well as ideographic lexicographic parameterization for component analysis of dialectal vocabulary, which will extrapolate the spoken material, and in the future will serve to solve a number of theoretical and practical problems of linguistics, and research will enter the linguistic picture of the world and give objective scientific results.Key words: dialectology, lexicography, monoidiom research, ideographic method, quantitative methods, qualitative analysis of vocabulary. Анотація.Мета. У статті розглядаються методологічні проблеми моноговіркового ідеографічного словника як окремого лексикографічного зводу діалектного узусу, побудованого за ономасіологічним принципом, за смисловими відношеннями слів від поняття до його лексичних відповідників. За типологією ідеографічні й тлумачні словники є взаємодоповню-вальними, що й визначає еквіполентний зв’язок ідеографічного словника з тезаурусом окремої мовної системи. Методи.Пропонований автором моноговірковий ідеографічний словник пропонує методологію розробки ідеографічного словника говірки за суто лінгвістичною основою, у напрямі «від ядра до периферії», оскільки лексичний склад ідіому, на відміну від загальномовного, є вузькодоступним для носіїв літературного ідіому і широкодоступним для наукової інтерпретації лексикону говірки, а з огляду на повноту представлення дозволяє використовувати квантитативні методи. Вони забезпечують об’єктивність отриманих результатів і значно скорочують час на їх отримання і обробку, що у перспективі дасть об’єктивні результати для подальшого квалітативного (якісного) аналізу – монографічного опису мовної системи говірки. Результати. Моноговірковий ідеографічний словник є новим типом словника – лінгвістичним діалектологічним ідеографічним словником наукового та лінгводидактичного призначення. Методологічно його укладання передбачає стратифікацію лексики за функціональним, синтагматичним, парадигматичним й епідигматичним системними параметрами. Висновки. Удосконалення методу параметричного аналізу для моноговіркового ідеографічного словника передбачає у процесі укладан-ня автором «Ідеографічного словника говірки села Піщаний Брід Добровеличківського району Кіровоградської області» проведення різного роду типологічних досліджень: продовження збирання польового діалектного матеріалу, проведення квалітативного аналізу лексики на предмет ядра й периферії мовної системи, наочного представлення того, яке місце посідає така лексична одиниця в його структурі тощо, а також ідеографічної лексикографічної параметризації для проведення компонентного аналізу діалектної лексики, що екстраполюватиме говірковий матеріал, а в перспективі прислужиться для вирішення низки теоретичних і практичних завдань лінгвістики, і проведені за ним дослідження увіллються в мовну картину світу та дадуть об’єктивні наукові результати.Ключові слова: діалектологія, лексикографія, моноговіркові дослідження, ідеографічний метод, квантитативний метод, квалітативний аналіз лексики.

scholarly journals White Collar Fraud: A Case Study of KOSS

2016 ◽  
Vol 3 (1) ◽  
pp. 22
Author(s):  
Gagan Kukreja ◽  
Robert Brown
Keyword(s):  
Audit Committee ◽  
Internal Audit ◽  
White Collar ◽  
Internal Controls ◽  
Accounting System ◽  
Financial Statement Fraud ◽  
External Auditors ◽  
Executive Staff ◽  
American Express

Fraud does not draw community and political reaction like other crimes (Chapman & Smith, 2001) yet many believe that fraud can be as serious or even more serious than certain types of street crimes (Rebovich & Kane, 2002). The financial statement fraud of KOSS, an American company of more than $34 million was discovered in 2009 after the tipoff from American Express to Michael Koss, CEO. The fraud was significant relative to the size, turnover and profit of the organization perpetrated by senior accounting professional (white collar). KOSS would be classified as an SME and this fraud emphasizes that it is not only large organizations that need to be vigilant regarding accounting frauds and internal controls, but smaller companies as well. Because of its size, KOSS had little segregation of duties and, as was later revealed, massive weaknesses in internal controls. The external auditors, (Grant Thornton, LLP or “GT”) upon whom management were relying, did not have a full understanding of the business and clearly did not meet the expectations of senior management. It is also appeared that auditors failed to apply required audit standards during the audit. Later on, the external auditors agreed to pay KOSS compensation worth $8.5 million in July 2013 as a settlement.The board of directors including audit committee appeared to be unconcerned regarding effective internal controls, risk management and (wrongly) assumed that they could trust their senior executive staff. The board’s limited policy of ethics and compliance was outdated and did not include a whistleblowing policy. There was no internal audit function reporting to the board. Further, the computerized accounting system was outdated and lacked the application controls found in more modern applications. The purpose of this case study is to analyze what went wrong at KOSS, who was involved in fraud and how such kind of frauds can be avoided in future.

Blockchain and its implications for accounting and auditing

2019 ◽  
Vol 27 (5) ◽  
pp. 725-740 ◽  
Author(s):  
Enrique Bonsón ◽  
Michaela Bednárová
Keyword(s):  
Information Quality ◽  
Full Potential ◽  
Accounting System ◽  
Business And Society ◽  
Accounting Quality ◽  
Content Type ◽  
General Overview ◽  
Blockchain Technology ◽  
Digital Era ◽  
Technological Developments

Purpose Technological developments such as blockchain seem to be the next step in a digital era and might reshape the way we do business. They are expected to have an impact on both business and society in the next few decades. This paper aims to provide general insights into blockchain technology and the extent to which it might transform the accounting system. Design/methodology/approach Analysing the previous literature, the paper provides a general overview of this phenomenon, identifying pending technical as well as non-technical issues that will have to be addressed for the full potential of blockchain technology to be embraced. The paper also proposes ways in which the information quality dimension might be improved. Findings The paper identifies the pending challenges for blockchain, such as scalability, flexibility, a suitable architecture and cybersecurity. Additionally, to integrate blockchain technology fully into a real accounting ecosystem, a consensus between regulators, auditors and other parties is needed. Originality/value A general overview of this new phenomenon, as well as a summary of how the quality of accounting information might be improved, is provided. Given that it features elements such as decentralization and transparency, blockchain certainly has the potential to improve information and accounting quality.

Sign in / Sign up

Export Citation Format

Share Document