Information Technology in the COSO Internal Control System
Chapter from the book:
Hacıhasanoğlu,
T.
&
İğde,
M.
(eds.)
2023.
Accounting and Auditing on the Axis of Current Developments.
Synopsis
Information technology has become an indispensable bearer of accounting information, particularly in the worldwide information community, by playing an important role in the supply of new information. In addition, it helps business managers to perform internal control and risk management transactions effectively and efficiently. Information technology is also used in the evaluation of information technology-based control mechanisms. In this context, the aim of the study is to reveal the effect of the information technology governance framework on the internal control system. If the COBIT system is applied to the control environment component; It has been determined that managers can integrate their operational processes and overcome some of the limitations of the internal control system. As a result, information technologies; It is thought that it will help managers and auditors evaluate the technology-oriented internal control system and increase the awareness and importance of the use of information technology tools in the field of internal control.
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Copyright (c) 2023 Neşe Çoban Çelikdemir- M. A. İbrahim Sarıay- Abdulkadir Akan- Utku Şendurur- Saime Doğan- Mehmet Ös- Hüseyin Özyiğit- Mehmet Göl- Emine Serap Kurt- Gökçe Sinem Erbuğa- Nurettin Özdemir- Tansel Hacıhasanoğlu- Elçin Dalkılıç- Emrah Yıldız- Murat Kurtlar- Ersin Korkmaz- Yunus Doğan- Mehtab Çelik- Beyza Demir- Bekir Elmas- Mehtab Çelik- Beyza Demir- Bekir Elmas; Tansel Hacıhasanoğlu- Medet İğde