A RESEARCH ON CONTROL PROBLEMS AND SUGESTIONS OF SOLUTION CAUSED BY USING COMPUTER ON ACCOUNTING - MUHASEBEDE B？LG？SAYAR KULLANIMINDAN KAYNAKLANAN KONTROL PROBLEMLER？ VE ？？ZüM ？NER？LER？ üZER？NE B？R ARA？TIRMA

In this research, because of opportunities for fraud by using computers in department of accounting, risks are identified and suggestions are created for suitable control actions by evaluating accounting control environment. In this regard prepared surveys were applied on 66 people whom are in the target group of dependent certified public accountants and members of profession in accounting departments in Kayseri and Malatya and whom are determined by using simple random sampling. According to the results of the study, problems such as unauthorized people’s access to computers, the employee’s being lack of software and hardware knowledge, computers being manipulated in accordance with user’s advantage, operating systems of computers not being in secure, computers lacks judgment, duties being concentrated within the computer, information being changed without physical traces, information being stolen and loosen is easy were identified. Suggestions of solution for these problems determined created by the way of evaluating participants’ opinions