文章基本信息

标题：THE RELATION BETWEEN THE CONTINUOUS AUDIT PROCESS AND INTERNAL AUDIT
其他标题：SÜREKLİ DENETİM SÜRECİ VE İÇ DENETİM İLE İLİŞKİSİ
本地全文：下载
作者：Mehmet Ünsal MEMİŞ ; Mehmet Ünsal MEMİŞ ; Kayahan TÜM 等
期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2011
期号：37
页码：145-162
语种：English
出版社：Erciyes University
摘要：Encountered and current developments in information technologies have affected the periods of data generating,usage,production of information and the audit of these information in business accounting system.Thanks to the developing information technologies,there has been an unpredictable increase in the number and presentation frequency of data used and information produced.In order to reflect the quantitatively obtained information increase to the qualification,presented information-in data formation and input stages and information generating periods must be monitored and audited continuously.Developments in information technologies dreadfully enable to perform such an audit.Within the framework of this necessity and opportunity,continuous applications have come up to provide more timely and reliable information for the management administration and those who are concerned.By carrying out continuous audit and internal audit which undertakes assurance supply and consulting for business administration collectively,breakdowns of management would be detected on time,adjusting actions would be performed on time and together with,effectiveness,productivity and profitability increases would be provided in management activities.In this respect,the main aim of the study analyzes the relationship between the continuous audit and internal audit.
其他摘要：Bilgi teknolojilerindeki yaşanan ve yaşanmakta olan gelişim,işletme muhasebe sisteminde verilerin oluşturulması,kullanılması,bilgilerin üretilmesi ve nihayet üretilmiş olan bilgilerin denetlenmesi süreçlerini etkilemiştir.Gelişen bilgi teknolojileri sayes
关键词：Information Technologies;Continuous Audit;Internal Audit
其他关键词：Bilgi Teknolojileri;Sürekli Denetim;İç Denetim