TY - JOUR AU - Ilić, Milena AU - Anđelić, Svetlana PY - 2017/06/30 Y2 - 2024/03/29 TI - THE ROLE OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEM IN DETECTING ACCOUNTING ERRORS AND ACCOUNTING FRAUD JF - BizInfo (Blace) Journal of Economics, Management and Informatics JA - home VL - 8 IS - 1 SE - Articles DO - 10.5937/bizinfo1701017I UR - http://bizinfo.edu.rs/index.php/bizinfo/article/view/36 SP - 17-30 AB - <p align="justify">The accounting information system plays an important role in business organisation. The paper presents the role of such system in preventing inadvertent accounting errors, in providing data and analysis for internal and external users on the basis of which the inadvertent accounting errors should be visible or deliberate attempts at accounting scam documented and recognized. In addition to software, hardware and telecommunications as part of computerized accounting information system, an important role in the detection of errors and attempts of fraudulent acts in accounting play human resources. It is crucial that employees have a high level of knowledge of accounting, both theory and practices, regulations and policies, but also ethnicity of people which makes an element of the accounting information system and ethnicity of users of obtained information. Problem of research work is the role of computerized information systems in preventing accounting errors and easier detection of intentional fraudulent acts. The study of authors is based on a review of available literature relating to information systems and accounting practices, gathering data on the problem of research and discussion on the facts found.</p> ER -