Fraud auditıng in electronic accounting practices

Electronic accounting, which involves the documentation, tracking, recording, archiving and summarizing of transactions and events associated with a business entity as well as presenting related summary information to business entity’s interest groups in an electronic environment, is an exemplification of indispensable rise of technological progress. Today, due to technological progress, both the preparation of a document and arrangement of accounting records have been carried out in electronic environment. The rules recorded in electronic environment and documents arranged by electronic instruments which must be followed are defined by Tax Laws. The concept of electronic accounting includes e-taxing, e-banking, and e-pre accountancy practices. The determination of fraud auditing’s role in the effectiveness of electronic accounting practices comprises the objective of this study. Key words: Electronic accounting, fraud auditing.