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İÇ DENETİMDE KURUMSAL KÜLTÜR DENETİMİ

Yıl 2018, Cilt: 18 Sayı: 55, 175 - 190, 01.10.2018

Gözde Bircan

Öz

Kurumsal kültür denetimi, son yıllarda özellikle Uluslararası İç Denetçiler Enstitüsü IIA tarafından yayınlanan bildirilerde üzerinde durulan, konuşulan ve iç denetimde bir gereklilik olarak sunulan yeni bir alt denetim türüdür. Kurumsal kültür denetimi, organizasyon içerisindeki resmi ve resmi olmayan unsurlardan etkilenen ve çalışanların kendi algıları doğrultusundaki tutum ve davranışlarına göre şekil alan kurumsal kültürün ölçülmesi ve değerlendirilmesi faaliyetidir. İç denetimde kurumsal kültür denetimi ise kurumsal kültür denetiminin iç denetim faaliyeti altında yürütülmesi işlemidir

Anahtar Kelimeler

Kurumsal kültür denetim iç denetim kurumsal kültür denetimi

Kaynakça

  • ATAMAN, Ümit, HACIRÜSTEMOĞLU, Rüstem ve BOZKURT, Nejat, (2001). Muhasebe Denetimi Uygulama- ları, Baskı : 1, Alfa Yayınları.
  • AUDI, Robert, LOUGHRAN,Tim and McDONALD, Bill, (2015). Trust, but Verify : MD&A Language and Role of Trust in Corporate Culture, Springer Science + Business,pp : 551-552.
  • BOZKURT, Nejat, (2010). Muhasebe Denetimi, Baskı :5, Alfa Yayınları.
  • CHAMBERS,Richard F., (2015). Internal Audit’s Role in Corporate Culture, NACD Directorship, Vol : 41, Issue :5, pp : 73.
  • CLEMENS, Dan, RICK, Neisser, (2017). Leveraging Relationships : Internal Audit Implemented a Four- Step
  • Cycle to Help Unsure a Healthy Corporate Culture, Internal Auditor, Vol :74, Issue : 2, pp : 62-63. IIA, 2016 North American Pulse of Internal Audit : Time to move out of the comfort zone https://www.iia.nl/Si- teFiles/Downloads/2016%20North%20American%20Pulse%20of%20Internal%20Audit%20Report%20(2).pdf,
  • Erişim Tarihi : 12.10.2017, www.theiia.org/pulse.
  • IIA,“Culture Risk and The Role of the İnternal Audit :How to Audit Organisational Culture ?” Erişim Tarihi : 10.2017, https://www.iia.nl/SiteFiles/Downloads/Culture%20risk.pdf.
  • IIA, “Auditing Corporate Culture : Challenges and Proven Techniques”, Erişim Tarihi: 10.10.2017, https://www. iia.nl/SiteFiles/Nieuws/IIA%20RO%20Masterclass%202016%20presentatie%20James%20Roth%20-%20Audi- ting%20culture.pdf.
  • JACKA,J. Michael, (2017). The Beam in Internal Audit’s Eye, Internal Auditor, Vol :74, Issue: 1, pp: 65.
  • KUZNETSOVA, Svitlana, KUZNETSOV, Andrity, (2017). Corporate Culture Diagnostics in Management Cont- rol : Evidence From Ukranie, Journal of Economics and Management, pp: 44.
  • MA’AYAN,Yahel, ABRAHAM, Carmeli, (2016). Internal Audits as a Source of Ethical Behavior, Efficiency and Effectiveness in Work Units, Journal of Business Ethics, Vol : 137, Issue : 2, pp : 349-351.
  • NEWMAN, Alexander, ROUND,Heather, BHATTACHARYA,Sukanto, ROY,Achinto, (2017). Ethical Climates in Organizations : A Review and Research Agenda, Business Ethics Quarterly, pp : 480.
  • PABLO ZOGHBI MANRIQUE DE, Lara, MERCEDES VIERA, Armas, (2017). Corporate Culture as a Medi- ator in the Relationship Between Ethical Leadership and Personel Internet Use, Journal of Leadership & Organi- zational Studies, pp : 359.
  • PETT,Jason ve PUNDMANN, Sandy, (2016). Care and Feeding of the Company’s Culture : Two Experts Discuss
  • Internal Audit’s Role in Ensuring a Healthy Organizational Culture, Internal Auditor, Vol : 73, Issue : 3, pp : 70. ROTH, James, (2017). How to Audit Culture, Internal Auditor, Vol: 74, Issue : 3, pp : 35.
  • SATAVA, David, CALDWELL,Cam, RİCHARDS,Linda, (2006). Ethics and the Auditing Culture : Rethinking the Foundation of Accounting and Auditing, Journal of Business Ethics, Vol :64, Issue :3, pp : 279-280.
  • TABUENA, Jose, (2016). Internal Audit : An Unlikely Driver for Corporate Culture, Compliance Week, Vol :13, Issue : 2, pp : 60.
  • TİDE (Türkiye İç Denetim Enstitüsü), (2010). Uluslararası İç Denetim Standartları Uluslararası Mesleki Uygula- ma Çerçevesi (UMUÇ).
  • ULUDAĞ,Sezen, (2017). Değişen Risk Algısı ve İç Denetim, Muhasebe ve Denetime Bakış, ss.96.

Yıl 2018, Cilt: 18 Sayı: 55, 175 - 190, 01.10.2018

Gözde Bircan

Öz

Auditing corporate culture is a kind of new audit approach which has been considered and issued as a necessity by The Institute of Internal Auditors IIA in recent years. Corporate culture audit is an activity of measuring and assessing of corporate culture which affected by formal and informal matters and takes shape according to individuals’ behavior and attitudes based on the perception of them in the organization. As to auditing corporate culture in internal audit is an act of auditing corporate culture under the authority of internal audit profession

Anahtar Kelimeler

Corporate culture audit internal audit corporate culture audit

Kaynakça

  • ATAMAN, Ümit, HACIRÜSTEMOĞLU, Rüstem ve BOZKURT, Nejat, (2001). Muhasebe Denetimi Uygulama- ları, Baskı : 1, Alfa Yayınları.
  • AUDI, Robert, LOUGHRAN,Tim and McDONALD, Bill, (2015). Trust, but Verify : MD&A Language and Role of Trust in Corporate Culture, Springer Science + Business,pp : 551-552.
  • BOZKURT, Nejat, (2010). Muhasebe Denetimi, Baskı :5, Alfa Yayınları.
  • CHAMBERS,Richard F., (2015). Internal Audit’s Role in Corporate Culture, NACD Directorship, Vol : 41, Issue :5, pp : 73.
  • CLEMENS, Dan, RICK, Neisser, (2017). Leveraging Relationships : Internal Audit Implemented a Four- Step
  • Cycle to Help Unsure a Healthy Corporate Culture, Internal Auditor, Vol :74, Issue : 2, pp : 62-63. IIA, 2016 North American Pulse of Internal Audit : Time to move out of the comfort zone https://www.iia.nl/Si- teFiles/Downloads/2016%20North%20American%20Pulse%20of%20Internal%20Audit%20Report%20(2).pdf,
  • Erişim Tarihi : 12.10.2017, www.theiia.org/pulse.
  • IIA,“Culture Risk and The Role of the İnternal Audit :How to Audit Organisational Culture ?” Erişim Tarihi : 10.2017, https://www.iia.nl/SiteFiles/Downloads/Culture%20risk.pdf.
  • IIA, “Auditing Corporate Culture : Challenges and Proven Techniques”, Erişim Tarihi: 10.10.2017, https://www. iia.nl/SiteFiles/Nieuws/IIA%20RO%20Masterclass%202016%20presentatie%20James%20Roth%20-%20Audi- ting%20culture.pdf.
  • JACKA,J. Michael, (2017). The Beam in Internal Audit’s Eye, Internal Auditor, Vol :74, Issue: 1, pp: 65.
  • KUZNETSOVA, Svitlana, KUZNETSOV, Andrity, (2017). Corporate Culture Diagnostics in Management Cont- rol : Evidence From Ukranie, Journal of Economics and Management, pp: 44.
  • MA’AYAN,Yahel, ABRAHAM, Carmeli, (2016). Internal Audits as a Source of Ethical Behavior, Efficiency and Effectiveness in Work Units, Journal of Business Ethics, Vol : 137, Issue : 2, pp : 349-351.
  • NEWMAN, Alexander, ROUND,Heather, BHATTACHARYA,Sukanto, ROY,Achinto, (2017). Ethical Climates in Organizations : A Review and Research Agenda, Business Ethics Quarterly, pp : 480.
  • PABLO ZOGHBI MANRIQUE DE, Lara, MERCEDES VIERA, Armas, (2017). Corporate Culture as a Medi- ator in the Relationship Between Ethical Leadership and Personel Internet Use, Journal of Leadership & Organi- zational Studies, pp : 359.
  • PETT,Jason ve PUNDMANN, Sandy, (2016). Care and Feeding of the Company’s Culture : Two Experts Discuss
  • Internal Audit’s Role in Ensuring a Healthy Organizational Culture, Internal Auditor, Vol : 73, Issue : 3, pp : 70. ROTH, James, (2017). How to Audit Culture, Internal Auditor, Vol: 74, Issue : 3, pp : 35.
  • SATAVA, David, CALDWELL,Cam, RİCHARDS,Linda, (2006). Ethics and the Auditing Culture : Rethinking the Foundation of Accounting and Auditing, Journal of Business Ethics, Vol :64, Issue :3, pp : 279-280.
  • TABUENA, Jose, (2016). Internal Audit : An Unlikely Driver for Corporate Culture, Compliance Week, Vol :13, Issue : 2, pp : 60.
  • TİDE (Türkiye İç Denetim Enstitüsü), (2010). Uluslararası İç Denetim Standartları Uluslararası Mesleki Uygula- ma Çerçevesi (UMUÇ).
  • ULUDAĞ,Sezen, (2017). Değişen Risk Algısı ve İç Denetim, Muhasebe ve Denetime Bakış, ss.96.
Toplam 20 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Gözde Bircan Bu kişi benim

Yayımlanma Tarihi 1 Ekim 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 18 Sayı: 55

Kaynak Göster

APA Bircan, G. (2018). İÇ DENETİMDE KURUMSAL KÜLTÜR DENETİMİ. Muhasebe Ve Denetime Bakış, 18(55), 175-190.