The Impact of Accounting Information Systems (AIS) on Fraud Detection

Authors : Güneş TOPÇU

Pages : 81-92

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Publication Date : 2019-03-15

Article Type : Research Paper

Abstract :This paper examines whether fraudulent activities in financial statements have decreased with the use of computerized accounting information systems insert ignore into journalissuearticles values(CAIS); and what can be done by accounting information systems insert ignore into journalissuearticles values(AIS); to decrease fraud in financial statements. Studies show that using computerized accounting information systems do not decrease fraud each time because top management instead of lower level employees is the one who commits crimes. Although enterprise resource planning systems insert ignore into journalissuearticles values(ERP); provide controls such as segregation of duties, they may not be sufficient to detect fraud. Instead, data mining techniques such as neural networks, decision trees and Bayesian Belief Networks may be used.
Keywords : Internal control, fraud, computerized accounting information systems