Development of Information Technology in Accounting and Fraud Reduction
Professional Accountants operate in a complex environment that is constantly changing, and advances in technology will continue with increasing speed. Information technology changes the way things are run, and converts them into electronic form. Rapid changes in information technology, widespread deployment of multiple systems and the willingness of organizations to develop and implement new software systems, cause computers to be used very simple and more rapid than previous, and accounting functions be will be more accurate and rapid than before. Using information technology, companies are to develop the activities with the lowest cost and highest profit.
Information technology changes the nature of the accounting system and development tools such as the Internet, e-commerce, database, electronic data interchange and artificial intelligence and on the whole affects the technical performance for the essential commercial activities of the firms. Computer Accounting is the application process for each type of computer auditing system based on information technology in order to assist accountants in planning, implementation, monitoring, completing, and conducting auditing operations.
Information technology has enabled auditors on all activities and transactions to have continuous monitoring and detect and report any deviation or mistake in taking the rules.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.