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İşletmelerde Muhasebe Bilgi Sistemine Yaklaşım
2005
Dergi:  
Muhasebe ve Finansman Dergisi
Yazar:  
Özet:

The aim of this study is to present the Accounting Information Systems(AIS) and approach in companies which is the new area in the accountancy practices. The Accounting Information Systems is a kind of subsystem within the organization’s Management Information Systems (MIS) which in itself is a subsystem of the organization. Database and information are among a company’s most important assets that concern about data reliability and security are relevant not only to accountants, but also to all information systems professionals. On the other hand accountant are auditors.

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4. The Art of Audit: Unveiling the Essence of Financial Oversight Eğitim Bilimleri Araştırmaları Dergisi Dergi ana sayfası Amaç ve Kapsam / Aim & Scope Yazım Kuralları / Author Guidelines Arşiv / Archive Editör Kurulu / Editorial Board İletişim / Contact Gönderim Kuralları / Submission Guideline Dizinler Telif / Copyright Açık Erişim / Open Access Policy Yayın Ücreti / Publication Fees Perspective - (2023) Volume 13, Issue 3 View PDF Download PDF The Art of Audit: Unveiling the Essence of Financial Oversight Andrew Taylor*   *Correspondence: Andrew Taylor, Department of Educational Sciences, NS Hopkins University, USA, Author info » Introduction In the complex world of business and finance, the term “audit” holds significant weight. Audits are indispensable tools for ensuring the accuracy, transparency, and integrity of financial records, making them a crucial aspect of corporate governance. In this article, we will explore the concept of audits, their various types, their importance, and the key players involved in this intricate process. An audit, in its simplest form, is an examination of financial statements, records, and transactions to determine their accuracy and compliance with established regulations and accounting standards. It serves as an essential safeguard against financial fraud, mismanagement, and error, providing stakeholders with confidence in a company’s financial health. These are the most common type of audits, primarily focused on reviewing a company’s financial statements, including the balance sheet, income statement, and cash flow statement. Description The goal is to ensure that these statements accurately reflect the company’s financial position. Conducted by an organization’s internal audit department, these audits assess internal controls, risk management, and compliance with company policies and procedures. They help identify and mitigate potential issues before they escalate. Performed by independent external auditors, external audits examine an organization’s financial statements for accuracy and adherence to accounting standards. These audits are often mandatory for publicly traded companies to instill investor confidence. These audits delve into the efficiency and effectiveness of an organization’s operations, helping identify areas for improvement in processes and resource allocation. Compliance audits ensure that a company adheres to applicable laws and regulations, industry standards, and internal policies. These are essential for industries subject to strict regulatory oversight. Audits build trust among stakeholders, such as investors, creditors, and employees, by providing assurance that financial information is accurate and reliable. Conclusion Organizations have internal audit departments responsible for conducting internal audits, monitoring controls, and improving operational efficiency. Company management plays a crucial role in preparing financial statements and cooperating with auditors during the audit process. They are ultimately responsible for the accuracy of financial records. In the intricate world of finance, audits serve as a cornerstone of transparency and accountability. They provide a systematic and objective evaluation of financial records, ensuring that companies adhere to regulations, maintain the trust of stakeholders, and operate efficiently. The various types of audits, from financial to compliance and operational audits, cater to the diverse needs of organizations. Author Info Andrew Taylor*   Department of Educational Sciences, NS Hopkins University, USA   Received: 30-Aug-2023, Manuscript No. JESR-23-117248; , Pre QC No. JESR-23-117248(PQ); Editor assigned: 01-Sep-2023, Pre QC No. JESR-23-117248(PQ); Reviewed: 15-Sep-2023, QC No. JESR-23-117248; Revised: 20-Sep-2023, Manuscript No. JESR-23-117248(R); Published: 27-Sep-2023, DOI: 10.22521/JESR.2023.13.3.23 Copyright:This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Online Paper Submission»
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Muhasebe ve Finansman Dergisi

Alan :   Sosyal, Beşeri ve İdari Bilimler

Dergi Türü :   Uluslararası

Metrikler
Makale : 1.227
Atıf : 10.129
2023 Impact/Etki : 0.72
Detaylı İncele
Muhasebe ve Finansman Dergisi