The Evaluation of the Risk and Opportunities of Information Technologies in the Scope of IEPS 2 by Professional Members: Sample of Izmir Province

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The Evaluation of the Risk and Opportunities of Information Technologies in the Scope of IEPS 2 by Professional Members: Sample of Izmir Province, 01 January 2019, vol.0, pp.377-388 identifier

  • Publication Type: Conference Paper / Full Text
  • Volume: 0
  • Doi Number: 10.25095/mufad.607182
  • Page Numbers: pp.377-388
  • Ondokuz Mayıs University Affiliated: Yes


The accounting profession, in which the enterprises have a mutual interaction, has entered into a digital accounting process as a result of thedevelopments. The digital accounting process made it necessary for the professionals to adapt to electronic applications without any resistance. However,considering the number of taxpayers and the number of users registered in the electronic invoice application; It is understood that the members of the professionresisted the electronic applications implemented in 2010 by the Electronic invoice application. It is considered that vocational trainings on InformationTechnologies, which are taken during the internship period, are important in terms of breaking the resistance and increasing thelevel of competence inpractice.Information Technologies also presentthreats to the professionals. Information technologies to users; It offers competition and equal opportunity,control mechanism, long term cost advantage and flexible working opportunities. In addition to the opportunities offered by information technologies, they alsocarry important risk factors such as technical errors, planned actions and human-based risks. For this reason, it is considered that more attention should be paidto the risks and opportunities of information technologies compared to the other courses offered before licensing in order to increase the awareness level on theopportunities and risks of information technologies. IEPS 2 (Information Technology for Professional Accountants); IFAC member professional organizationsare an accounting professional education program prior to licensing. Within the scope of IT component; current and future IT environment, IT strategyplanning, IT experts, IT impact on business models, processes and solutions of the business, IT security management, IT organization, performance monitoringon IT resources, financial control and risks and opportunitiesrelatedto IT comprising. In this study, the risks and opportunities related to IT in the content ofIEPS 2 (Information Technology for Professional Accountants) are examined. Considering the e-trainee training given by TESMER, it can be seen that thecourses that can create awareness about, Risks and Opportunities related to IT, within the scope of IEPS 2 courses are Information Technologies and BusinessInformation System, Information Technology Supervision, Risk Management and Use of Information Technologies in Auditing. The aim of the study is toinvestigate the awareness level of the professionals about TESIS by taking courses at TESMER and their thoughts on IT risk and opportunity beforelicensingunder IEPS 2.Thesample of the study is composed of professionals with intermediate level knowledge in the field of information technologies related tothe Chamber of Certified Public Accountants of Izmir. A semi-structured interview technique on the subject of IT Risk and Opportunity was made forprofessionals. According to thequalitative research findings made by the professionals working in the Chamber of Certified Public Accountants of İzmir;professionals believe that the risks posed by information technologies may be caused by technical errors, planned actions, and human origin, but minimizes dataloss by systems such as cloud computing. Most of the members of the profession think that thecyberattacksagainstcompanies can lead to the loss of data as aresult of the loss of data. Responses to the advantages of information technologies can be listed as time, convenience, cost advantage and control.