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BÜYÜK VERİ ÇAĞINDA İÇ DENETİMİN DÖNÜŞÜMÜ

Year 2020, Volume: 22 Issue: 1, 127 - 163, 30.03.2020
https://doi.org/10.31460/mbdd.620837

Abstract

Büyük Veri kavramı ve uygulaması, son yıllarda işletme faaliyetlerini etkileyen en önemli gelişmelerden birisidir. 4. Endüstri Devrimiyle ortaya çıkan inovasyonlar ve teknolojiler, verinin özelliklerini değiştirmiştir. Büyük Veri; gelişmiş bilgi, karar verme ve süreç otomasyonunu mümkün kılan, maliyet etkin ve yenilikçi bilgi işleme biçimleri gerektiren yüksek hacimli, yüksek hızlı ve/veya çok çeşitli kaynaklardan derlenen veri kümeleri olarak tanımlanır. İç denetim, iç ve dış kaynaklardan elde ettiği veriyi, faydalı bilgiye dönüştürmek için ileri istatistiksel ve analitik teknikleri kullanmak zorundadır. Bu makalede Büyük Veri olarak tanımlanan verinin özellikleri, iç denetim faaliyetlerinde yaratacağı dönüşümle birlikte tartışılmıştır. Makalede büyük veri ve analitiğinin iç denetimin değer yaratma sürecine etkisi, etkinliği ve verimliliği artırma potansiyeli ve ortaya çıkardığı risk faktörleriyle birlikte değerlendirilmiştir.

References

  • AICPA. 2014. Reimagining Auditing in a Wired World (WhitePaper), American Institute of Certified Public Accountants, New York.
  • Alles, M., & Gray, G. L. 2015. “The Pros and Cons of Using Big Data in Auditing: a Synthesis of the Literature and a Research Agenda”, Awaiting Approval, 1-37.
  • Brown-Liburd, H., Issa, H., & Lombardi, D. 2015. “Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions”, Accounting Horizons, 29(2), 451-468.
  • Cackett, D. 2013. “Information Management and Big Data, A Reference Architecture”, White paper, Redwood Shores: Oracle Corporation.
  • Chartered Institute of Internal Auditors 2017. Data Analytics, Data Mining and Big Data, (WhitePaper), CIIA, Ireland.
  • Chartered Institute of Internal Auditors 2017. Data Analytics: Is it Time to Take the First Step? (WhitePaper), CIIA, United Kingdom, London
  • Earley, C. E. 2015. “Data Analytics in Auditing: Opportunities and Challenges”, Business Horizons, 58(5), 493-500.
  • Erdoğan, M. 2001. “Muhasebe Hilelerinin Ortaya Çıkarılmasında Benford Yasası”, Muhasebe ve Denetime Bakış, Ocak, 1-8.
  • Erdoğan, M. 2019. “Denetim 4.0 ve Ötesi”, Muhasebe ve Vergi Uygulamaları Dergisi, 12 (3), 809-834.
  • Fan, S., Lau, R. Y., & Zhao, J. L. 2015. “Demystifying Big Data Analytics for Business Intelligence Through the Lens of Marketing Mix”, Big Data Research, 2(1), 28-32.
  • Global Technology Audit Guide (GTAG) 2017. Understanding and Auditing Big Data, Institute of Internal Auditors (IIA), Florida.
  • Gray, G. L., & Debreceny, R. S. 2014. “A Taxonomy to Guide Research on The Application of Data Mining to Fraud Detection in Financial Statement Audits”, International Journal of Accounting Information Systems, 15(4), 357-380.
  • Institute of Internal Auditors (IIA). 2013. The Three Lines of Defense in Effective Risk Management and Control, Position paper, Altamonte Springs. Jackson, Russell, A. 2013. “Big Data”, Internal Auditor, 70 (1), 34-39.
  • Janvrin, D. J., & Watson, M. W. 2017. “Big Data: A New Twist to Accounting”, Journal of Accounting Education, 38, 3-8.
  • Krasavac, B., Soldic-Aleksic, J., & Petkovic, G. 2016. “The Big Data Phenomenon: The Business and Public Impact”, Industrija, 44(2), 117-144.
  • Lee, L. 2016. “Big Data and Internal Auditors”, Internal Auditor, October, 20-21.
  • Manyika, J., Chui, M., Brown, B., Bughin, J., Dobbs, R., Roxburgh, C., Byers., A. H. 2011. “Big Data: The Next Frontier for Innovation, Competition and Productivity”, White paper, McKinsey & Company: McKinsey Global Institute.
  • Rubinstein, I. 2012. “Big Data: The End of Privacy or a New Beginning? International Data Privacy Law” NYU School of Law, Public Law Research Paper, 12-56.
  • Russom, P. 2011. “Big Data Analytics”, TDWI Best Practices Report, fourth quarter, 19 (4), 1-34.
  • Setty, K & Bakhshi, R. 2013. Big Data: Impacts and Benefits, An ISACA WhitePaper, Information Systems Audit and Control Association, United States.
  • Sun, Z., Sun, L., Strang, K., 2018. “Big Data Analytics Services for Enhancing Business Intelligence” Journal of Computer Information Systems, 58(2), 162-169.
  • Tabuena, J. 2012. “What Internal Auditors Should Know About Big Data”, Compliance week, December.
  • Tang, F., Norman, C. S., & Vendrzyk, V. P. 2017. “Exploring Perceptions of Data Analytics in The İnternal Audit Function”, Behaviour & Information Technology, 36(11), 1125-1136.
  • Sezen, U. 2019. Gerçek Zamanlı Güvence Modelini Oluşturmada Öngörüsel Yaklaşım. A. K. Uzun, G. Yurtsever ve E. Yenigün (Ed.) Uluslararası Akademik Forum içinde (s. 279-295). İstanbul: Türkiye İç Denetim Enstitüsü Yayınları (Yayın No:15).
  • Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. 2015. “Big Data in Accounting: An Overview”, Accounting Horizons, 29(2), 381-396.
  • Yıldız, B. 2019. Sürekli Denetim Teknolojisi. A. K. Uzun, G. Yurtsever ve E. Yenigün (Ed.) Uluslararası Akademik Forum içinde (s. 279-295). İstanbul: Türkiye İç Denetim Enstitüsü Yayınları (Yayın No:15).
  • Yoon, K., Hoogduin, L., & Zhang, L. 2015. “Big Data as Complementary Audit Evidence”, Accounting Horizons, 29(2), 431-438.

METAMORPHOSIS OF INTERNAL AUDIT IN THE BIG DATA AGE

Year 2020, Volume: 22 Issue: 1, 127 - 163, 30.03.2020
https://doi.org/10.31460/mbdd.620837

Abstract

Big Data is one of the most important developments affecting business activities in recent years. Innovations and technologies that emerged with the Industrial Revolution IV changed the characteristics of data. Big Data is defined as high-volume, high-speed and / or compiled data sets that require cost-effective and innovative forms of information processing that enable advanced information, decision-making and process automation. Internal audit is required to use advanced statistical and analytical techniques to convert data from internal and external sources into useful information. In this article, the characteristics of the data defined as Big Data are discussed together with the transformation it will create in internal audit activities. In this article, the effect of big data and analytics on the value creation process of internal audit is evaluated together with the potential to increase efficiency and effectiveness and the risk factors it creates.

References

  • AICPA. 2014. Reimagining Auditing in a Wired World (WhitePaper), American Institute of Certified Public Accountants, New York.
  • Alles, M., & Gray, G. L. 2015. “The Pros and Cons of Using Big Data in Auditing: a Synthesis of the Literature and a Research Agenda”, Awaiting Approval, 1-37.
  • Brown-Liburd, H., Issa, H., & Lombardi, D. 2015. “Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions”, Accounting Horizons, 29(2), 451-468.
  • Cackett, D. 2013. “Information Management and Big Data, A Reference Architecture”, White paper, Redwood Shores: Oracle Corporation.
  • Chartered Institute of Internal Auditors 2017. Data Analytics, Data Mining and Big Data, (WhitePaper), CIIA, Ireland.
  • Chartered Institute of Internal Auditors 2017. Data Analytics: Is it Time to Take the First Step? (WhitePaper), CIIA, United Kingdom, London
  • Earley, C. E. 2015. “Data Analytics in Auditing: Opportunities and Challenges”, Business Horizons, 58(5), 493-500.
  • Erdoğan, M. 2001. “Muhasebe Hilelerinin Ortaya Çıkarılmasında Benford Yasası”, Muhasebe ve Denetime Bakış, Ocak, 1-8.
  • Erdoğan, M. 2019. “Denetim 4.0 ve Ötesi”, Muhasebe ve Vergi Uygulamaları Dergisi, 12 (3), 809-834.
  • Fan, S., Lau, R. Y., & Zhao, J. L. 2015. “Demystifying Big Data Analytics for Business Intelligence Through the Lens of Marketing Mix”, Big Data Research, 2(1), 28-32.
  • Global Technology Audit Guide (GTAG) 2017. Understanding and Auditing Big Data, Institute of Internal Auditors (IIA), Florida.
  • Gray, G. L., & Debreceny, R. S. 2014. “A Taxonomy to Guide Research on The Application of Data Mining to Fraud Detection in Financial Statement Audits”, International Journal of Accounting Information Systems, 15(4), 357-380.
  • Institute of Internal Auditors (IIA). 2013. The Three Lines of Defense in Effective Risk Management and Control, Position paper, Altamonte Springs. Jackson, Russell, A. 2013. “Big Data”, Internal Auditor, 70 (1), 34-39.
  • Janvrin, D. J., & Watson, M. W. 2017. “Big Data: A New Twist to Accounting”, Journal of Accounting Education, 38, 3-8.
  • Krasavac, B., Soldic-Aleksic, J., & Petkovic, G. 2016. “The Big Data Phenomenon: The Business and Public Impact”, Industrija, 44(2), 117-144.
  • Lee, L. 2016. “Big Data and Internal Auditors”, Internal Auditor, October, 20-21.
  • Manyika, J., Chui, M., Brown, B., Bughin, J., Dobbs, R., Roxburgh, C., Byers., A. H. 2011. “Big Data: The Next Frontier for Innovation, Competition and Productivity”, White paper, McKinsey & Company: McKinsey Global Institute.
  • Rubinstein, I. 2012. “Big Data: The End of Privacy or a New Beginning? International Data Privacy Law” NYU School of Law, Public Law Research Paper, 12-56.
  • Russom, P. 2011. “Big Data Analytics”, TDWI Best Practices Report, fourth quarter, 19 (4), 1-34.
  • Setty, K & Bakhshi, R. 2013. Big Data: Impacts and Benefits, An ISACA WhitePaper, Information Systems Audit and Control Association, United States.
  • Sun, Z., Sun, L., Strang, K., 2018. “Big Data Analytics Services for Enhancing Business Intelligence” Journal of Computer Information Systems, 58(2), 162-169.
  • Tabuena, J. 2012. “What Internal Auditors Should Know About Big Data”, Compliance week, December.
  • Tang, F., Norman, C. S., & Vendrzyk, V. P. 2017. “Exploring Perceptions of Data Analytics in The İnternal Audit Function”, Behaviour & Information Technology, 36(11), 1125-1136.
  • Sezen, U. 2019. Gerçek Zamanlı Güvence Modelini Oluşturmada Öngörüsel Yaklaşım. A. K. Uzun, G. Yurtsever ve E. Yenigün (Ed.) Uluslararası Akademik Forum içinde (s. 279-295). İstanbul: Türkiye İç Denetim Enstitüsü Yayınları (Yayın No:15).
  • Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. 2015. “Big Data in Accounting: An Overview”, Accounting Horizons, 29(2), 381-396.
  • Yıldız, B. 2019. Sürekli Denetim Teknolojisi. A. K. Uzun, G. Yurtsever ve E. Yenigün (Ed.) Uluslararası Akademik Forum içinde (s. 279-295). İstanbul: Türkiye İç Denetim Enstitüsü Yayınları (Yayın No:15).
  • Yoon, K., Hoogduin, L., & Zhang, L. 2015. “Big Data as Complementary Audit Evidence”, Accounting Horizons, 29(2), 431-438.
There are 27 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Ahmet Onay

Publication Date March 30, 2020
Submission Date September 16, 2019
Published in Issue Year 2020 Volume: 22 Issue: 1

Cite

APA Onay, A. (2020). BÜYÜK VERİ ÇAĞINDA İÇ DENETİMİN DÖNÜŞÜMÜ. Muhasebe Bilim Dünyası Dergisi, 22(1), 127-163. https://doi.org/10.31460/mbdd.620837