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

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dc.contributor.authorTopçu, Güneş
dc.date.accessioned2025-05-29T05:42:53Z
dc.date.available2025-05-29T05:42:53Z
dc.date.issued2019
dc.departmentÇanakkale Onsekiz Mart Üniversitesi
dc.description.abstractThis paper examines whether fraudulent activities in financial statements have decreased with the use of computerized accounting information systems (CAIS) and what can be done by accounting information systems (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 (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.
dc.identifier.endpage92
dc.identifier.issn2791-6529
dc.identifier.issue1
dc.identifier.startpage81
dc.identifier.urihttps://hdl.handle.net/20.500.12428/33100
dc.identifier.volume1
dc.institutionauthorTopçu, Güneş
dc.language.isoen
dc.publisherÇanakkale Onsekiz Mart Üniversitesi
dc.relation.ispartofManagement and Political Sciences Review
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_DergiPark_20250529
dc.subjectInternal control
dc.subjectfraud
dc.subjectcomputerized accounting information systems
dc.titleThe Impact of Accounting Information Systems (AIS) on Fraud Detection
dc.typeResearch Article

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