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

Year 2019, Volume: 1 Issue: 1, 81 - 92, 15.03.2019

Güneş Topçu

Abstract

This 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.

Keywords

Internal control, fraud, computerized accounting information systems

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