Araştırma Makalesi
BibTex RIS Kaynak Göster

The Impact of IT Application Control on the quality of the Audit Evidence: An Application Example

Yıl 2022, Sayı: 66, 65 - 77, 31.01.2022
https://doi.org/10.26650/MED.1020306

Öz

In recent years, firms have started to invest millions of dollars on information technologies for a number of reasons, such as managing their operations more effectively, expanding trade channels, and preventing fraudulent activities. Parallel to these investments in IT, financial reporting processes have undergone serious changes. In addition to the creation of all accounting records that have bases on financial statement items with different IT applications, factors such as the expansion and diversification of companies’ operations have made it difficult to audit accounting records with classical methods. In the past, while accounting records were created by people in the classical way, thousands of records could be created automatically very quickly thanks to IT applications. For this reason, the reliability of audit evidence obtained by ignoring IT application controls has become questionable. In this study, first of all, the effect of IT on audit processes and audit evidence has been explained. Then, IT application control tests were applied in a manufacturing enterprise and the effect of the obtained audit evidence on the audit was investigated. Since our paper is one of the first studies to examine the effects of IT practices on audit quality in the literature, it will lead the further studies.

Kaynakça

  • Bellino, C., Hunt, S., & Wells, J. (2007). Auditing application controls. Altamonte Springs: IIA. google scholar
  • Chen, W., Smieliauskas, W. J., & Trippen, G. (2011, October). An audit evidence gathering model in online auditing environments. In 2011 IEEE International Conference on Systems, Man, and Cybernetics (pp. 1448-1452). IEEE. google scholar
  • Fowler, R. B., & Mar, S. (2017). Application control testing: control reviews can help ensure critical software applications function effectively and securely. Internal Auditor, 74(3), 18-20. google scholar
  • Henderson III, D. L., Davis, J. M., & Lapke, M. S. (2013). The effect of internal auditors’ information technology knowledge on integrated internal audits. International Business Research, 6(4), 147. google scholar
  • Jaksic, D. (2009). Implementation of Computer assisted audit techniques in application Controls testing. Management Information Systems, 4(1), 9-12. google scholar
  • Jordan Langford-Smith J., Aslam K., Tilbrook P., Bakhsh F., (2021), Western Australian Auditor General’s Report, AppliCation Controls Audits 2021, OffiCe of the Auditor General Western Australia google scholar
  • Karya, G., & Moertini, V. S. (2013). The Customization of the ISACA’s Framework as an Audit Model for Large SCale (Enterprise) Web AppliCations. ISICO 2013, 2013. google scholar
  • PadayaChee, L. G., & De Jager, H. (2015). Integrated auditing-an internal audit perspeCtive. Southern African Journal ofAccountability and Auditing Research, 17(2), 47-56. google scholar
  • Sayana, S. A. (2002). Auditing General and appliCation Controls. Information Systems Control Journal, 5, 16-19. google scholar
  • Wood, J., Brown, W., & Howe, H. (2013). IT Auditing and Application Controls for Small and Mid-Sized Enterprises: Revenue, Expenditure, Inventory, Payroll, and More (Vol. 573). John Wiley & Sons. google scholar

Bilgi Teknolojileri Uygulama Kontrollerinin Denetim Kanıtının Kalitesine Etkisi: Bir Uygulama Örneği

Yıl 2022, Sayı: 66, 65 - 77, 31.01.2022
https://doi.org/10.26650/MED.1020306

Öz

Firmalar, son yıllarda operasyonlarını daha efektif yönetmek, ticaret kanalları genişletmek, suiistimalleri engellemek gibi birtakım nedenlerden ötürü bilgi teknolojilerine milyonlarca dolar para harcamaktadırlar. BT’ye yapılan bu yatırımlara paralel olarak, finansal raporlama süreçleri de ciddi değişikliklere uğramıştır. Finansal raporlama süreçleri eskiden tek bir uygulama kullanılarak yönetilebilirken, günümüzde neredeyse finansal tabloları oluşturan bütün kalemler BT ’ye entegre edilen farklı uygulamalar ile yönetilmeye başlanmıştır. Finansal tablo kalemlerinin temelini oluşturan muhasebe kayıtlarının neredeyse tamamının farklı BT uygulamaları ile oluşturulmasına ek olarak firmaların operasyonlarının genişlemesi ve çeşitlenmesi gibi etkenlerde muhasebe kayıtlarının klasik yöntemler ile denetimini zorlaştırmıştır. Muhasebe kayıtları önceden insanlar tarafından klasik olarak oluşturulurken, BT uygulamaları sayesinde binlerce kayıt çok hızlı bir şekilde otomatik olarak oluşturulmaktadır. Bu nedenle, BT uygulama kontrollerinin göz ardı edilerek elde edilen denetim kanıtlarının güvenirliği sorgulanır hale gelmiştir. Bu çalışma da öncelikle BT’nin denetim süreçlerine ve denetimin kalitesine etkisi açıklanmış daha sonra bir üretim işletmesinde BT uygulama kontrol testleri uygulanmış ve elde edilen denetim kanıtlarının denetime etkisi araştırılmıştır. Çalışmamız da BT uygulamaların denetim kalitesine etkisini literatürde inceleyen ilk çalışmalardan biri olması nedeniyle sonraki çalışmalara öncelik edecektir.

Kaynakça

  • Bellino, C., Hunt, S., & Wells, J. (2007). Auditing application controls. Altamonte Springs: IIA. google scholar
  • Chen, W., Smieliauskas, W. J., & Trippen, G. (2011, October). An audit evidence gathering model in online auditing environments. In 2011 IEEE International Conference on Systems, Man, and Cybernetics (pp. 1448-1452). IEEE. google scholar
  • Fowler, R. B., & Mar, S. (2017). Application control testing: control reviews can help ensure critical software applications function effectively and securely. Internal Auditor, 74(3), 18-20. google scholar
  • Henderson III, D. L., Davis, J. M., & Lapke, M. S. (2013). The effect of internal auditors’ information technology knowledge on integrated internal audits. International Business Research, 6(4), 147. google scholar
  • Jaksic, D. (2009). Implementation of Computer assisted audit techniques in application Controls testing. Management Information Systems, 4(1), 9-12. google scholar
  • Jordan Langford-Smith J., Aslam K., Tilbrook P., Bakhsh F., (2021), Western Australian Auditor General’s Report, AppliCation Controls Audits 2021, OffiCe of the Auditor General Western Australia google scholar
  • Karya, G., & Moertini, V. S. (2013). The Customization of the ISACA’s Framework as an Audit Model for Large SCale (Enterprise) Web AppliCations. ISICO 2013, 2013. google scholar
  • PadayaChee, L. G., & De Jager, H. (2015). Integrated auditing-an internal audit perspeCtive. Southern African Journal ofAccountability and Auditing Research, 17(2), 47-56. google scholar
  • Sayana, S. A. (2002). Auditing General and appliCation Controls. Information Systems Control Journal, 5, 16-19. google scholar
  • Wood, J., Brown, W., & Howe, H. (2013). IT Auditing and Application Controls for Small and Mid-Sized Enterprises: Revenue, Expenditure, Inventory, Payroll, and More (Vol. 573). John Wiley & Sons. google scholar
Toplam 10 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm ARAŞTIRMA MAKALELERİ
Yazarlar

Nabi Küçükgergerli 0000-0003-2995-5188

Ayşe Atılgan Sarıdoğan 0000-0001-5160-7687

Yayımlanma Tarihi 31 Ocak 2022
Yayımlandığı Sayı Yıl 2022 Sayı: 66

Kaynak Göster

APA Küçükgergerli, N., & Atılgan Sarıdoğan, A. (2022). The Impact of IT Application Control on the quality of the Audit Evidence: An Application Example. Muhasebe Enstitüsü Dergisi(66), 65-77. https://doi.org/10.26650/MED.1020306
AMA Küçükgergerli N, Atılgan Sarıdoğan A. The Impact of IT Application Control on the quality of the Audit Evidence: An Application Example. MED. Ocak 2022;(66):65-77. doi:10.26650/MED.1020306
Chicago Küçükgergerli, Nabi, ve Ayşe Atılgan Sarıdoğan. “The Impact of IT Application Control on the Quality of the Audit Evidence: An Application Example”. Muhasebe Enstitüsü Dergisi, sy. 66 (Ocak 2022): 65-77. https://doi.org/10.26650/MED.1020306.
EndNote Küçükgergerli N, Atılgan Sarıdoğan A (01 Ocak 2022) The Impact of IT Application Control on the quality of the Audit Evidence: An Application Example. Muhasebe Enstitüsü Dergisi 66 65–77.
IEEE N. Küçükgergerli ve A. Atılgan Sarıdoğan, “The Impact of IT Application Control on the quality of the Audit Evidence: An Application Example”, MED, sy. 66, ss. 65–77, Ocak 2022, doi: 10.26650/MED.1020306.
ISNAD Küçükgergerli, Nabi - Atılgan Sarıdoğan, Ayşe. “The Impact of IT Application Control on the Quality of the Audit Evidence: An Application Example”. Muhasebe Enstitüsü Dergisi 66 (Ocak 2022), 65-77. https://doi.org/10.26650/MED.1020306.
JAMA Küçükgergerli N, Atılgan Sarıdoğan A. The Impact of IT Application Control on the quality of the Audit Evidence: An Application Example. MED. 2022;:65–77.
MLA Küçükgergerli, Nabi ve Ayşe Atılgan Sarıdoğan. “The Impact of IT Application Control on the Quality of the Audit Evidence: An Application Example”. Muhasebe Enstitüsü Dergisi, sy. 66, 2022, ss. 65-77, doi:10.26650/MED.1020306.
Vancouver Küçükgergerli N, Atılgan Sarıdoğan A. The Impact of IT Application Control on the quality of the Audit Evidence: An Application Example. MED. 2022(66):65-77.