Özet:

Social and economic developments have led to many changes. As the stages mentioned in the hierarchy of needs are overcome, the needs are diversified and the human being is constantly searching for new and better. In particular, the driving force of technological change has increased the comfort, shortened the distances, increased the speed of information transport, reduced access costs and facilitated life. The process, as in all areas, has led to radical changes in the business life. In addition to the ease of access to information and the conversion of processes accordingly, the question of the traditional management understanding established in has been opened. In addition to the increase in the value of information, the understanding of the importance of effective use of information has made it the most important tool in terms of competition. Therefore, the value given to the information systems has increased and has reached its highest level today. This study discussed the role of information systems that can be used in decision-making processes, which is one of the most important functions of management. This information system focuses on accounting information system, which has a more important function than recording financial events. As a result of globalization, corporationalization, which will contribute positively to decision makers' decision making, has been studied the relationship between audit and accounting information system in the position of guarantee of the reporting process. The survey form, prepared using various scales in the study, was applied to Karaman OSB companies. The general management decisions of the enterprise and the effective use of the Accounting Information System, the level of corporationalization and the effective use of the Accounting Information System and the level of corporationalization and the effective audit of the enterprises have been concluded that there is a significant and meaningful relationship between the use of the Accounting Information System, the level of corporationalization and the level of corporationalization and the effective audit of the enterprises.

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