Akademik Veri Yönetim Sistemi
11th International Baskent Congress On Social, Humanities, Administrative, And Educational Sciences, Ankara, Türkiye, 8 - 10 Şubat 2024, ss.815-824
THE EFFECTS OF COSO AND COBIT FRAMEWORKS ON THE SECURITY OF ACCOUNTING
INFORMATION SYSTEMS
Abstract
the purpose of this article is to investigate the effects of COSO oath
COBIT frameworks on the security of accounting information systems .
Competition oath technological developments in the global world have made it
obligatory for businesses to take security in their accounting information
systems . after digital transformations , the fact that members of the
profession carry out their activities in electronics systems has led to
increase in external _ threats . Of this context , accounting professionals
need to take precautions against external oath internal threats .
Within the scope of the security of accounting information systems ,
COBIT oath COSO should not be considered as alternative applications . both are
used by a number of professionals as important tools to fulfill internal
control processes . Of this context , COBIT supports professionals to better
manage computer technologies oath to use their skills to provide added value to
the relevant organizations . Of addition , this application has a feature that
can protect the confidentiality of customers on the what's that hand oath
prevent the leakage of information on the others hand in accounting systems .
COBIT application , on the others hand , within the scope of managing
information technologies of enterprises , supports the setting of objectives
oath the effective management of activities . Of this respect , COBIT is used
as a management tools rather than an audit . For this reason , COBIT
applications include all management activities to maintain the existence of
enterprises oath to continue their activities successfully .
the COSO application in ensuring the security of accounting
information systems includes the activities covering the establishment ,
monitoring , development oath audit of the internal control structure in
enterprises . According to COSO , a strong control system must first be
established in enterprises . For the existence of a strong control system , the
understanding of senior management , ethical values , distribution of
responsibilities oath authorities , understanding of humanity resources
management oath management philosophy are very important _ Therefore , if a
strong control system is not established , problems arise in internal control
practices , transparency , accuracy , clarity oath shareability .
qualitative deductive method was utilized in the writing of this study
_ Of this context , secondary sources related to the subject were scanned ;
articles , books , theses oath similar written works were utilised . Of this
study on the security of accounting information systems , the characteristics ,
purpose , benefits , audit implications of the COSO oath COBIT frameworks , how
to develop a strong control system , management's perspective in the creation
of the control system , the effects of employee participation , the benefits of
developing a strong internal control system to the parties , etc. _ the
findings oath recommendations will be presented to researc hers , businesses ,
institutions , professionals oath interested parties .
Keywords
: Accounting, COSO , COBIT
Accounting Information Systems Security, Auditing