Sosyal Denetim Perspektifinden Sürdürülebilirlik Güvence Denetimi (SGD): Kamu Kurumlarındaki Mevcut Durumu ve Geleceği Hakkında Bir Literatür Araştırması

Abstract

İşletme ve diğer kuruluşların, toplum veya çıkar grupları ile gerçekleştirdikleri sosyal etkilerin güvenilirliğini ortaya çıkarmaya çalışan sosyal denetim kavramı, son yıllarda Birleşmiş Milletler başta olmak üzere uluslararası kuruluşlar tarafından hedef olarak gösterilen sürdürülebilirlik ilkeleri ile örtüşmektedir. Daha iyi bir gelecek temel hedefiyle ortaya çıkan sürdürülebilirlik ilkeleri, kurumların finansal bilgilerinden ziyade, finansal olmayan bilgilerinin kamuoyuna raporlanması ve denetlenmesi ile ilgilenmektedir. Böylece “Sürdürülebilirlik Güvence Denetimi (SGD)” kavramı, uluslararası kuruluşlarca ortaya konan hedeflere ulaşmada makul güvence sunma potansiyeli nedeniyle, güncel literatürde önemli bir tartışma konusu hâline gelmiştir. Bu çalışmanın amacı; sosyal denetim alanı altında sürdürülebilirlik güvence denetimi kavramını ele alarak, kamu kurumlarında SGD uygulamaları ile uluslararası beklentiler neticesinde ortaya çıkabilecek gelişmeleri incelemektir. Bunun için, Birleşmiş Milletlerin öne sürdüğü “Sürdürülebilir Kalkınma Hedefleri (SKH)” çatısı altında, kamu sektörüne yönelik yapılan çalışmalar incelenmiştir. Literatür analizi sonucunda bulgular; amaç, yöntem ve sonuç açısından sistematik bir şekilde sunulmuş ve değerlendirilmiştir. Elde edilen bulgular doğrultusunda, sürdürülebilirlik güvence denetiminin kamu sektörü başta olmak üzere, tüm alanlarda etkin biçimde uygulanabilmesi için sosyal denetim yaklaşımının kurumsal düzeyde benimsenmesi gerektiği sonucuna ulaşılmıştır. Ayrıca, Sürdürülebilir Kalkınma Hedeflerine (SKH) ulaşılabilmesi için güvence denetimi uygulamalarının, uluslararası muhasebe ve denetim komiteleri tarafından belirlenecek standartlara uygun olarak yürütülmesi ve bu uygulamaların iç denetim ve iç kontrol süreçleri ile entegre edilerek süreklilik kazandırılması gerekliliği ileri sürülmüştür. Buna ek olarak, kamusal alanlarda oluşabilecek çıkar çatışmalarını önleyebilmek adına farklı uzmanlık alanlarını kapsayacak ve güvence sağlayabilecek bağımsız denetim ekiplerinin önemi de vurgulanmıştır.

Keywords

• Sosyal Denetim
• Sürdürülebilirlik Güvence Denetimi
• Sürdürülebilir Kalkınma Hedefleri
• Kamu Sektörü

Sustainability Assurance Audit (SAA) from Social Audit Perspective: A Literature Review on the Current Status and Future of Public Institutions

Abstract

The concept of social auditing, which seeks to reveal the reliability of the social impacts of businesses and other organisations on society or interest groups, intersects with the principles of sustainability that have been targeted in recent years by international organisations, particularly the United Nations. Sustainability principles, which emerged with the fundamental aim of creating a better future, are concerned with the reporting and auditing of non-financial information to the public rather than the financial information of organisations. Thus, the concept of ‘Sustainability Assurance Audit (SAA)’ has become a significant topic of discussion in current literature due to its potential to provide reasonable assurance in achieving the targets set by international organisations. The purpose of this study is to examine the concept of sustainability assurance audit under the field of social auditing and to analyse developments that may arise in public institutions as a result of SAA practices and international expectations. For this purpose, studies conducted for the public sector under the United Nations' Sustainable Development Goals (SDGs) framework were examined. The findings from the literature review were systematically presented and evaluated in terms of purpose, method, and results. Based on the findings, it has been concluded that the social audit approach must be adopted at an institutional level in order for sustainability assurance audits to be effectively implemented in all areas, particularly in the public sector. Moreover, it has been argued that, in order to achieve the Sustainable Development Goals (SDGs), assurance audit practices must be conducted in accordance with standards to be determined by international accounting and auditing committees, and that these practices must be integrated with internal audit and internal control processes to ensure continuity. Additionally, the importance of independent audit teams covering different areas of expertise and providing assurance has been emphasised in order to prevent potential conflicts of interest in public sectors.

Keywords

• Social Audit
• Sustainability Assurance Audit
• Sustainable Development Goals
• Public Sector

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