AFFECTING THE QUALITY AND CONTINUITY OF BUSINESS ACTIVITIES; EVALUATION OF OPERATIONAL RISKS IN ACCOUNTING INFORMATION SYSTEM

Abstract

In this study; After disclosing the Accounting Information System, which is an important part of the information systems in businesses, operational risks affecting the quality and continuity of the Accounting Information System and business activities will be evaluated.
In this study based on qualitative method; in businesses where accounting activities are carried out; The objectives of businesses, the importance of businesses, properties of businesses are mentioned. Within the scope of the success of the enterprises; The importance of quality in business success, the importance of quality auditing in business success, the importance of the qualitative characteristics of the information in the financial statements, the quality of accounting information and the importance of the stakeholder trust in the business and the importance of information in ensuring the competitive advantage of businesses. Preparation of business financial statements on the basis of continuity, preparation of financial statements on the basis of business continuity, preparation of financial statements on the basis of business continuity, continuity of the business within the scope of various events and transactions that will adversely affect the continuity of the business and the continuity of the business within the scope of financial statements management issues are mentioned. In order to explain the risk in accounting information systems, types of operational risks, the effects of an accounting information system to prevent operational risks; The effects of knowing the factors affecting the quality of information, human resource management, the acceptance of skilled workforce as an investment factor, the effect of accounting information systems to prevent unnecessary transactions and the effects of accounting information systems on the measurement of operational risk were examined