The effect of IT controls on financial reporting

Grant, Gerry H.; Miller, Karen; Alali, Fatima

doi:10.1108/02686900810899536

Cited by 39 publications

(32 citation statements)

References 14 publications

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“…Firm has a clear information and security policy for its stakeholders (e.g., customers, employee) (Jordan & Silcock, 2005;Trites, 2004) IT support for the accounting and to address certain framework (e.g., Basel II) (Damianides, 2005;Ghose, 2007;Grant, Miller, & Alali, 2008) 7…”

Section: Appendix It Governance Disclosure Frameworkmentioning

confidence: 99%

An Empirical Assessment of IT Governance Transparency: Evidence from Commercial Banking

Joshi

Bollen

Hassink

2013

Information Systems Management

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We have developed an IT governance disclosure framework to examine how firms communicate their IT governance activities. Using this framework for a sample of 200 commercial banking firms, our empirical assessment indicates that differences in the level of disclosure are systematically related to differences in institutional settings. We also find that firms with relatively good corporate governance practices consider IT performance measurement matters to be highly important when informing and communicating with shareholders.

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Section: Appendix It Governance Disclosure Frameworkmentioning

confidence: 99%

An Empirical Assessment of IT Governance Transparency: Evidence from Commercial Banking

Joshi

Bollen

Hassink

2013

Information Systems Management

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“…Kesalahan akuntansi pendapatan dan piutang salah satunya disebabkan kelemahan pengendalian internal atas teknologi informasi (Grant, Miller, & Alali, 2008). Ditegaskan pula oleh Burks (2015), letak kesalahan teratas pada organisasi non profit adalah pendapatan dan piutang.Beberapa penyebab masalah sistem informasi diantaranya yaitu kesalahan perhitungan manual, pertukaran dokumen, kelemahan, dan ketidakcukupan pengendalian internal (Bell, Knechel, Payne, & Willingham, 1998).…”

Section: Pendahuluanunclassified

Evaluasi Sistem Informasi Akuntansi Penerimaan Perpajakan Direktorat Jenderal Bea Dan Cukai

Arif¹,

Daniel²

2017

JAAP

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AbstrakPenerimaan perpajakan Direktorat Jenderal Bea dan Cukai (DJBC) menjadi temuan Badan Pemeriksa Keuangan setiap tahun. Oleh karena itu, setiap transaksi penerimaan perlu dijaga validitasnya. Tujuan penelitian ini adalah memperbaiki kelemahan sistem informasi akuntansi agar menghasilkan nilai penerimaan yang valid dan selaras dengan proses bisnis di DJBC. Metode penelitian menggunakan metode kualitatif dengan pendekatan eksploratif. Teknik analisis menggunakan pendekatan wawancara, observasi, dokumen, rekaman arsip dengan melihat dari aspek pengendalian input, proses, dan output. Hasil penelitian menunjukkan adanya ketidakselarasan antara sistem informasi akuntansi penerimaan dengan proses bisnis kepabeanan. Keduanya berjalan terpisah dimana sistem yang dibangun untuk keperluan akuntansi dan proses bisnis berbeda. CEISA sebagai sistem komputerisasi pelayanan, tidak terhubung dengan sistem penerimaan, sehingga diperlukan suatu proses lebih lanjut untuk menghasilkan laporan akuntansi. Selain itu, lamanya proses validasi penerimaan Sistem Akuntansi Umum mempersulit DJBC dalam meyakini validitas penerimaan yang tercatat dalam Sistem Akuntansi Instansi.Kata Kunci: Billing, CEISA, DJBC, Kepabeanan, Proses Bisnis ACCOUNTING INFORMATION SYSTEM EVALUATION OF TAX ACCEPTANCE OF DIRECTORATE GENERAL OF CUSTOMS AND EXCISESAbstract Tax revenues of the Directorate General of Customs and Excise (DJBC) become the findings of the Supreme Audit Board annually. Therefore, each revenue transaction needs to be maintained for its validity. The purpose of this study is to improve the weaknesses of accounting information systems to generate valid acceptance value and aligned with business processes at DJBC. The research method used qualitative method with explorative approach. Analytical techniques used interview approach, observation, document, recording archive by looking from the aspect of control input, process, and output. The result of the research shows that there is not aligned between accounting information system of revenue with customs business process. Both run separately where systems built for different accounting and business processes are different. CEISA as a computerized service system, is not connected to the revenue system, so it needs a further process to produce accounting reports. In addition, the length of the validation process of validation of the General Accounting System makes it difficult for DJBC to believe in the validity of revenue recorded in the Institution Accounting System.

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“…Because IT control deficiencies lead to accounting and financial reporting errors (Alaali, Grant, and Miller, 2008), it is important that auditors be able to identify IT problems that affect financial reporting, evaluate the extent and nature of the problems and be familiar with steps to correct these weaknesses . The Forensic Continuous Audit Model is shown in Figure 1.…”

Section: Auditing For Fraudmentioning

confidence: 99%

Developing a Forensic Continuous Audit Model

Kearns¹,

Barker²,

Danese³

2011

JDFSL

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Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuous auditing as a method to detect and deter corporate fraud. The purpose of this paper is to show how such an approach is possible. A model is presented that supports the acceptance of forensic continuous auditing by auditors and management as an effective tool to support the audit function, meet management's regulatory objectives, and to combat fraud. An approach to developing such a system is presented.

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The effect of IT controls on financial reporting

Cited by 39 publications

References 14 publications

An Empirical Assessment of IT Governance Transparency: Evidence from Commercial Banking

An Empirical Assessment of IT Governance Transparency: Evidence from Commercial Banking

Evaluasi Sistem Informasi Akuntansi Penerimaan Perpajakan Direktorat Jenderal Bea Dan Cukai

Developing a Forensic Continuous Audit Model

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