Impacts of the accounting information system on the existence of fraud and errors in small and medium-sized enterprises in Tra Vinh province

This study identifies and measures the impact of the accounting information system on the existence of fraud and errors in small and medium-sized enterprises (SMEs) in Tra Vinh province. Based on the study’s results, some measures are proposed to limit the frauds and errors in Tra Vinh province’s SMEs. These measures are expected to help managers make appropriate strategic decisions to improve their businesses’ performance. The study’s results show that there are six factors affecting the fraud and errors of SMEs in Tra Vinh province, including: Auditing activities; Degree of duality; Frequency of reconciliation; Information technology; Degree of distraction; and Management role.