Proposals concerning development of internal control recommendations applicable to accounting systems in IT environments
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2018, Vol 2018, Issue 100
Abstract
Developing appropriate legal regulations and taking specific actions are the basic tools for ensuring accounting information resources security (AIRS) in business entities. Since 1995 businesses have been following appropriate provisions of the Accounting Act with regard to AIRS. However, the author’s research on the current level of AIRS assurance level in businesses showed that AIRS level varies considerably in various types of businesses. The following hypothesis is proposed in the paper: entities that endorse additional regulations (standards or recommendations) concerning internal control have a more effective internal control system in the area of accounting in the IT environment. On the basis of the presented empirical results, this hypothesis was confirmed, as in entities which follow additional industry regulations in this respect, the management is more committed to ensuring the security of IT accounting resources. During the research, the respondents indicated that they expect to have regulations developed (recommendations, guidelines) that will help them improve internal control in this area. The objective of the paper is to present original contribution to developing a national internal control recommendation . The introduction of such a recommendation may help managers design new and improve existing internal control systems in the area of accounting in an IT environment. Research methods used by the author include analysis of literature and legislation, analysis of survey results and inference.<br/><br/>
Authors and Affiliations
Elżbieta Szczepankiewicz
Keywords
Related Articles
- EP ID EP423824
- DOI 10.5604/01.3001.0012.7316
- Views 105
- Downloads 0
Education in the field of management accounting/controlling at undergraduate (bachelor) and graduate (master) level studies in Finance and Accounting in Poland
The purpose of this article is to analyze the process of education in the field of management accounting in Poland and to evaluate this process from the viewpoint of tasks faced by specialists in management accounting/c...
Proposal for tax-oriented income statement A discussion paper
The article presents the author’s proposal for tax-oriented profit and loss statement which shows the performance of an entity in the fiscal environment. The construction of such a statement allows, on the one hand, to m...
Praktyczne zastosowanie założeń teorii bilansu przedsiębiorcy według Wilhelma Osbahra – studium przypadku
Celem artykułu jest przedstawienie możliwości praktycznego zastosowania założeń teorii bilansowej Osbahrajako jednej z wielu możliwych prób zamknięcia luki informacyjnej w sprawozdawczości finansowej XXIwieku. Wilhelm Os...
Słowne określenia prawdopodobieństwa jako przyczyna różnic w interpretacji Międzynarodowych Standardów Sprawozdawczości Finansowej – ku badaniom naukowym
Celem artykułu jest zidentyfikowanie możliwych przyczyn różnic w interpretacji słownych określeń prawdopodobieństwa występujących w Międzynarodowych Standardów Sprawozdawczości Finansowej. Wynikają one z niejednoznacznoś...
Audyt religijny w perspektywie islamu – wybrane zagadnienia
Audyt religijny w perspektywie islamu – wybrane zagadnienia<br/><br/>Celem artykułu jest rozpoznanie specyficznych cech audytu religijnego, sprawowanego w muzułmańskich instytucjach finansowych. Tezą opracowania staje si...