Proceedings of the 4th Management Science Informatization and Economic Innovation Development Conference, MSIEID 2022, December 9-11, 2022, Chongqing, China

Research Article

The Impact and Risks of Accounting Information System on Internal and External Audits Based on Experimental Analysis

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  • @INPROCEEDINGS{10.4108/eai.9-12-2022.2327626,
        author={Jiayu  Feng},
        title={The Impact and Risks of Accounting Information System on Internal and External Audits Based on Experimental Analysis},
        proceedings={Proceedings of the 4th Management Science Informatization and Economic Innovation Development Conference, MSIEID 2022, December 9-11, 2022, Chongqing, China},
        publisher={EAI},
        proceedings_a={MSIEID},
        year={2023},
        month={3},
        keywords={accounting information system internal audit effectiveness internal and external audits},
        doi={10.4108/eai.9-12-2022.2327626}
    }
    
  • Jiayu Feng
    Year: 2023
    The Impact and Risks of Accounting Information System on Internal and External Audits Based on Experimental Analysis
    MSIEID
    EAI
    DOI: 10.4108/eai.9-12-2022.2327626
Jiayu Feng1,*
  • 1: Accounting School, The University of Sydney Sydney
*Contact email: Jfen3529@uni.sydney.edu.au

Abstract

This research aims to study the impact of accounting information systems on internal and external auditing and risks among them. To achieve this purpose, this study followed the analysis procedure of previous researches, and found that the accounting information system has an important influence on internal and external auditing. And at the end, it also analysed the internal, external, and technical risks the current accounting information system is facing.