内部控制对会计信息质量的影响

Olena Dovzhyk
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引用次数: 1

摘要

所有组织都需要信息作为决策的基础。信息已经成为大多数组织的主要资源,无论是营利性组织还是非营利性组织。近年来,会计信息系统(AIS)已经成为一个系统,在一个组织中是非常重要的,因为它为组织产生重要的信息。为了防止和减少会计信息系统应用中的错误和欺诈行为,需要在系统内部应用内部控制来产生信息。本文调查的目的是为了获得内部控制对会计信息质量影响的证据。本研究的目的是探讨影响会计信息系统成功与会计信息质量的因素。
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IMPACT OF INTERNAL CONTROL ON THE QUALITY OF ACCOUNTING INFORMATION
All organizations need information as a basis for decision making. Information has become a major resource for most organizations, both for profit and nonprofit organization. In recent years, Accounting Information Systems (AIS) has become a system that is very important in an organization because it generates important information for the organization. To prevent and minimize errors and frauds in applying accounting information system in order to generate the information an internal control needs to be applied inside the system. The aim of this investigation is to get the eviden the influence of internal control on the quality of accounting information. The purpose of this study is to investigate factors that affect accounting information system success and accounting information quality.
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