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IMPACT OF ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL |
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| รหัสดีโอไอ | |
| Creator | Seung Hwan Kang |
| Title | IMPACT OF ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL |
| Contributor | Jira Yammeesri |
| Publisher | University of the Thai Chamber of Commerce |
| Publication Year | 2560 |
| Journal Title | UTCC International Journal of Business and Economics |
| Journal Vol. | 9 |
| Journal No. | 1 |
| Page no. | 137-149 |
| Keyword | IMPACT, ACCOUNTING INFORMATION, INTERNAL CONTROL |
| URL Website | http://ijbejournal.com/ |
| Website title | ijbejournal |
| ISSN | 1906-5582 (paper) |
| Abstract | In the response of several financial scandals and corporation collapses, corporate governance, particularly internal control, comes to an attention of public. This research findings show that with effective internal control within the organizational boundary, management has reasonable assurance that it can enable businesses to achieve the objectives in accordance with compliance. It can be said that proper designed and functioning internal control mechanism can reduce the likelihood errors or fraud and hence organizations would perform as expected. Moreover, AIS provides financial information that is essential to monitor and manage organizational resources together with conventional accounting controls. Furthermore AIS provide reasonable assurance regarding the reliability of financial reporting, and the preparation of financial statement in accordance with international financial reporting standards. This study has built the internal control framework as the organization boundary in order to facilitate organization to design effective internal control. Moreover, this study found association between the impacts of AIS on the effectiveness of internal control |
