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SÜREKLİ DENETİM SÜRECİ VE İÇ DENETİM İLE İLİŞKİSİ

Year 2011, Issue: 37, 145 - 162, 16.05.2015

Mehmet Memiş Kayahan Tüm

Abstract

Bilgi teknolojilerindeki yaşanan ve yaşanmakta olan gelişim, işletme muhasebesisteminde verilerin oluşturulması, kullanılması, bilgilerin üretilmesi ve nihayet üretilmişolan bilgilerin denetlenmesi süreçlerini etkilemiştir. Gelişen bilgi teknolojileri sayesinde, kullanılan verilerin ve beraberinde üretilen bilgilerin sayısında ve sunulma sıklığında öngörülemez oranda artışlar olmuştur. Nicel anlamda sağlanan bilgi artışının, niteliğe de yansımasıiçin, sunulan bilgilerin veri oluşturma ve giriş aşamalarıile bilginin oluşturulma süreçlerinde- sürekli bir şekilde gözlenmesi ve denetlenmesi gerekmektedir. Bu şekilde bir denetimin yapılmasına, bilgi teknolojilerindeki gelişmeler fazlasıyla imkan sağlamaktadır. Bu gereklilik ve imkan çerçevesinde, işletme yönetimine ve diğer ilgililere sunulan bilgilerin daha zamanlıve daha güvenilir olmasınısağlamak üzere sürekli denetim uygulamalarıgündeme gelmiştir. Sürekli denetim ve -işletme yönetimine, güvence sağlama ve danışmanlık etme işlevini üstlenmişolan- iç denetim uygulamalarının bir arada yürütülmesiyle, işletmede aksayan noktalar zamanında tespit edilebilecek, gerekli düzeltici eylemler zamanında yapılabilecek ve beraberinde işletme faaliyetlerinde etkinlik, verimlilik ve karlılık artışlarısağlanabilecektir. Bu çerçevede çalışmanın temel amacısürekli denetim ve iç denetim arasındaki ilişkiyi incelemektedir.

Keywords

Bilgi Teknolojileri Sürekli Denetim İç Denetim.

References

  • AĞCA, Ahmet; (2006), “Sürekli Denetim: Denetimde Bir Devrim mi Yoksa Bir Hayal mi?”, Muhasebe Bilim Dünyası Dergisi, 8(1), ss. 63–78.
  • ALVES, Maria C.G.; (2010), “Information Technology roles in Accounting Tasks – A Multiple-case Study”, International Journal of Trade, Economics and Finance, 1(1), ss. 103–107.
  • ALLES, Michael; Alexander KOGAN and Miklos A. VASARHELYI; (2008), “Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations”, Journal of Information Systems, 22(2), pp. 195–214.
  • ALLES, Michael; Fernando TOSTES; Miklos A. VASARHELYI and Eson L. RICCIO; (2006), “Continuous Auditing: the USA experience and considerations for its implementation in Brazil”. Revista de Gestão da Tecnologia e Sistemas de Informação, 3(2), pp. 211–24.
  • BAYAZITLI, Ercan; (2002), “Sürekli Denetim: Geleceğin Denetimi” Muhase- be ve Denetime Bakış Dergisi, Yayın No:6, ss. 119–128.
  • CANKAR, İsa; (2006), “Denetimin Yeni Paradigması: Sürekli Denetim”, Sa- yıştay Dergisi, 61, ss. 69–81.
  • CHOU, Chie-Chun and C.Janie CHANG; (2010), “Continous auditing for web- released financial information”, Reviews of Accounting and Finance, 9(1), pp. 4-32.
  • CODERRE, David; (2006), “Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment”, A Summary of The IIA’s Global Technology Audit Guide, pp. 1-10.
  • CODERRE, David; (2005), “Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment”, Global Technology Audit Guide, Florida: The Institute of Internal Auditors, pp.1-33.
  • HEFFES, Ellen M.; (2006), “Theory to Practice:Continuous Auditing Gains”, Financial Executives, 22(7), Accounting&Tax Periodicals, pp. 17–18.
  • KOGAN, Alexander; Ephraim F. SUDIT and Miklos, A. VASARHELYI; (1999), “Continuous Online Auditing: A Program of Research”, Journal of Information Systems, 13(2), pp. 87–103.
  • LAI, Jung-Yu ve Chun-Chieh YANG; (2009), “Effects of employees' perceived dependability on success of enterprise applications in e-business”, Industrial Marketing Management, 38(3), pp. 263–274.
  • O’DONNELL, Joseph B.; (2010), “Innovations in Audit Technology: A Model of Continuous Audit Adoption”, Journal of Applied Business and Economics, pp. 11–20, Internet Address: http://www.na- businesspress.com/odonnellweb.pdf, Date of Access: 10.11.2010.
  • O’REILLY, Anthony; (2006), “Continuous auditing: wave of the future?”, Corporate Board, 24(6), ss. 1–4.
  • ÖMÜRBEK, Vesile; (2003), “Kurumsal kaynak planlamasında muhasebe bilgi sisteminin rolü: Gıda sektöründe uygulama”, Yayımlanmamış Doktora Tezi, Isparta: Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü.
  • PATHAK, Jagdish; Ben CHAOUCH and Ram SRIRAM; (2005), “Minimizing cost of continuous audit: counting and time dependent strategies” Journal of Accounting and Public Policy, 24, pp. 61–75.
  • PWC, Advisory Internal Audit; (2006), “Pricewaterhouse Coopers 2006 State of the internal audit profession study: Continuous auditing gains momen- tum”, Internet Address: http://www.pwc.com/en_US/us/internal-audit/ assets/ state_internal_audit_profession_study_06.pdf, Date of Access: 06.01.2010.
  • REZAEE, Zabihollah; Ahmad SHARBATOGHLIE; Rick ELAM and Peter L. MCMICKLE; (2002), “Continuous Auditing: Building Automated Auditing Capability”, Auditing: A Journal of Practice&Theory, 21(1), pp. 147–164.
  • REZAEE, Zabihollah; Rick ELAM and Ahmad SHARBATOGHLIE; (2001), “Continuous auditing: the audit of the future”, Managerial Auditing Journal, 16(3), pp. 150–158.
  • SARVA, Srinivas; (2006), “Continuous Auditing Through Leveraing Technology”, ISACA, 2, Internet Address: http://www.isaca.org/ Journal/Past-Issues/2006/Volume-2/Pages/Continuous-Auditing- Through-Leveraging-Technology1.aspx, Date of Access: 11.10.2010.
  • SEARCY, DeWayne and Jon WOODROOF; (2003), “Continuous Auditing: Leveraging Technology”, The CPA Journal, 73(5), pp. 46–48.
  • SELİMOĞLU, Seval; (2005), “Denetim Olgusunun Kurumsal Kaynak Planla- ması (ERP) Sistemleriyle Bütünleştirilmesi”, 7. Türkiye Muhasebe Denetimi Sempozyumu, Antalya, ss. 1–19.
  • SEVİMLİ, Abdullah; (2009), “Sürekli Denetim: Dünü Anla, Bugünü Değerlen- dir, Geleceği Denetle”, Dünya Gazetesi, 20.07.2009.
  • SUTTON, Steve G.; (2010), “The fundamental role of technology in accounting: Researching reality”, Advances in Accounting Behavioral Research, 13, pp. 1–11.
  • TEKİN, Mahmut; Muammer ZERENLER; Atıl BİLGE, Mehmet YILDIZ ve Derya ÖZİLHAN; (2005), “Bilişim Teknolojileri Kullanımının İşletme Performansına Etkileri: Lojistik Sektöründe Bir Uygulama”, V. Ulusal Üretim Araştırmaları Sempozyumu, İstanbul: İstanbul Ticaret Üni- versitesi, 25–27 Kasım 2005, ss. 385–391.
  • VASARHELYI, Miklos A.; Michael ALLES ve Katie T. WILLIAMS; (2010), Continuous Assurance for the Now Economy, Australia: Institute of Chartered Accountants, Internet Address: http://raw.rutgers.edu/docs/ previousprojects/ Continuous_ Assurance_ for_ the_ Now_ Economy_- _2nd_draft%20mav.pdf, Date of Access: 12.12.2010.
  • WILHIDE, Kathleen; (2010), “Internal Audit-Adding Value through Continuous Monitoring”, Beter Insight, Internet Address: www.better- insight.com, Date of Access: 24.12.2010.
  • WOODROOF, Jon and Searcy DEWAYNE; (2001), “Continuous Audit: Model development and implementation within a debt covenant compliance domain”, International Journal of Accounting Information Systems, 2, pp. 169–191.
  • ZHAO, Ning; David C.YEN and I.Chiu CHANG; (2004), “Auditing in the e- commerce era”, Information Management & Computer Security, 12(5), pp. 389-400.

Year 2011, Issue: 37, 145 - 162, 16.05.2015

Mehmet Memiş Kayahan Tüm

Abstract

References

  • AĞCA, Ahmet; (2006), “Sürekli Denetim: Denetimde Bir Devrim mi Yoksa Bir Hayal mi?”, Muhasebe Bilim Dünyası Dergisi, 8(1), ss. 63–78.
  • ALVES, Maria C.G.; (2010), “Information Technology roles in Accounting Tasks – A Multiple-case Study”, International Journal of Trade, Economics and Finance, 1(1), ss. 103–107.
  • ALLES, Michael; Alexander KOGAN and Miklos A. VASARHELYI; (2008), “Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations”, Journal of Information Systems, 22(2), pp. 195–214.
  • ALLES, Michael; Fernando TOSTES; Miklos A. VASARHELYI and Eson L. RICCIO; (2006), “Continuous Auditing: the USA experience and considerations for its implementation in Brazil”. Revista de Gestão da Tecnologia e Sistemas de Informação, 3(2), pp. 211–24.
  • BAYAZITLI, Ercan; (2002), “Sürekli Denetim: Geleceğin Denetimi” Muhase- be ve Denetime Bakış Dergisi, Yayın No:6, ss. 119–128.
  • CANKAR, İsa; (2006), “Denetimin Yeni Paradigması: Sürekli Denetim”, Sa- yıştay Dergisi, 61, ss. 69–81.
  • CHOU, Chie-Chun and C.Janie CHANG; (2010), “Continous auditing for web- released financial information”, Reviews of Accounting and Finance, 9(1), pp. 4-32.
  • CODERRE, David; (2006), “Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment”, A Summary of The IIA’s Global Technology Audit Guide, pp. 1-10.
  • CODERRE, David; (2005), “Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment”, Global Technology Audit Guide, Florida: The Institute of Internal Auditors, pp.1-33.
  • HEFFES, Ellen M.; (2006), “Theory to Practice:Continuous Auditing Gains”, Financial Executives, 22(7), Accounting&Tax Periodicals, pp. 17–18.
  • KOGAN, Alexander; Ephraim F. SUDIT and Miklos, A. VASARHELYI; (1999), “Continuous Online Auditing: A Program of Research”, Journal of Information Systems, 13(2), pp. 87–103.
  • LAI, Jung-Yu ve Chun-Chieh YANG; (2009), “Effects of employees' perceived dependability on success of enterprise applications in e-business”, Industrial Marketing Management, 38(3), pp. 263–274.
  • O’DONNELL, Joseph B.; (2010), “Innovations in Audit Technology: A Model of Continuous Audit Adoption”, Journal of Applied Business and Economics, pp. 11–20, Internet Address: http://www.na- businesspress.com/odonnellweb.pdf, Date of Access: 10.11.2010.
  • O’REILLY, Anthony; (2006), “Continuous auditing: wave of the future?”, Corporate Board, 24(6), ss. 1–4.
  • ÖMÜRBEK, Vesile; (2003), “Kurumsal kaynak planlamasında muhasebe bilgi sisteminin rolü: Gıda sektöründe uygulama”, Yayımlanmamış Doktora Tezi, Isparta: Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü.
  • PATHAK, Jagdish; Ben CHAOUCH and Ram SRIRAM; (2005), “Minimizing cost of continuous audit: counting and time dependent strategies” Journal of Accounting and Public Policy, 24, pp. 61–75.
  • PWC, Advisory Internal Audit; (2006), “Pricewaterhouse Coopers 2006 State of the internal audit profession study: Continuous auditing gains momen- tum”, Internet Address: http://www.pwc.com/en_US/us/internal-audit/ assets/ state_internal_audit_profession_study_06.pdf, Date of Access: 06.01.2010.
  • REZAEE, Zabihollah; Ahmad SHARBATOGHLIE; Rick ELAM and Peter L. MCMICKLE; (2002), “Continuous Auditing: Building Automated Auditing Capability”, Auditing: A Journal of Practice&Theory, 21(1), pp. 147–164.
  • REZAEE, Zabihollah; Rick ELAM and Ahmad SHARBATOGHLIE; (2001), “Continuous auditing: the audit of the future”, Managerial Auditing Journal, 16(3), pp. 150–158.
  • SARVA, Srinivas; (2006), “Continuous Auditing Through Leveraing Technology”, ISACA, 2, Internet Address: http://www.isaca.org/ Journal/Past-Issues/2006/Volume-2/Pages/Continuous-Auditing- Through-Leveraging-Technology1.aspx, Date of Access: 11.10.2010.
  • SEARCY, DeWayne and Jon WOODROOF; (2003), “Continuous Auditing: Leveraging Technology”, The CPA Journal, 73(5), pp. 46–48.
  • SELİMOĞLU, Seval; (2005), “Denetim Olgusunun Kurumsal Kaynak Planla- ması (ERP) Sistemleriyle Bütünleştirilmesi”, 7. Türkiye Muhasebe Denetimi Sempozyumu, Antalya, ss. 1–19.
  • SEVİMLİ, Abdullah; (2009), “Sürekli Denetim: Dünü Anla, Bugünü Değerlen- dir, Geleceği Denetle”, Dünya Gazetesi, 20.07.2009.
  • SUTTON, Steve G.; (2010), “The fundamental role of technology in accounting: Researching reality”, Advances in Accounting Behavioral Research, 13, pp. 1–11.
  • TEKİN, Mahmut; Muammer ZERENLER; Atıl BİLGE, Mehmet YILDIZ ve Derya ÖZİLHAN; (2005), “Bilişim Teknolojileri Kullanımının İşletme Performansına Etkileri: Lojistik Sektöründe Bir Uygulama”, V. Ulusal Üretim Araştırmaları Sempozyumu, İstanbul: İstanbul Ticaret Üni- versitesi, 25–27 Kasım 2005, ss. 385–391.
  • VASARHELYI, Miklos A.; Michael ALLES ve Katie T. WILLIAMS; (2010), Continuous Assurance for the Now Economy, Australia: Institute of Chartered Accountants, Internet Address: http://raw.rutgers.edu/docs/ previousprojects/ Continuous_ Assurance_ for_ the_ Now_ Economy_- _2nd_draft%20mav.pdf, Date of Access: 12.12.2010.
  • WILHIDE, Kathleen; (2010), “Internal Audit-Adding Value through Continuous Monitoring”, Beter Insight, Internet Address: www.better- insight.com, Date of Access: 24.12.2010.
  • WOODROOF, Jon and Searcy DEWAYNE; (2001), “Continuous Audit: Model development and implementation within a debt covenant compliance domain”, International Journal of Accounting Information Systems, 2, pp. 169–191.
  • ZHAO, Ning; David C.YEN and I.Chiu CHANG; (2004), “Auditing in the e- commerce era”, Information Management & Computer Security, 12(5), pp. 389-400.
There are 29 citations in total.

Details

Primary Language Turkish
Journal Section Makaleler
Authors

Mehmet Memiş This is me

Kayahan Tüm This is me

Publication Date May 16, 2015
Published in Issue Year 2011 Issue: 37

Cite

APA Memiş, M., & Tüm, K. (2015). SÜREKLİ DENETİM SÜRECİ VE İÇ DENETİM İLE İLİŞKİSİ. Erciyes Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi(37), 145-162.

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