TÜRKİYE’DE İÇ DENETİM VE BAĞIMSIZ DENETİM İLİŞKİSİNE YÖNELİK YAPILAN LİSANSÜSTÜ TEZ ÇALIŞMALARI ÜZERİNE BİR ARAŞTIRMA

Abstract

İç denetim ve bağımsız denetim ilişkisi, işletmelerin gerek hissedar gerekse daha geniş paydaş kesiminin haklarını koruyabilmesi ve sürdürülebilir biçimde faaliyet göstermesi açısından kritik öneme sahiptir. Hem iç denetim standartlarında hem de bağımsız denetim standartlarında bu ilişkiye yönelik düzenlemeler bulunmaktadır. Diğer taraftan iç denetim ve bağımsız denetim ilişkisine etki eden ve bu ilişkiden etkilenen birçok farklı işletme operasyonu ve kararı da bulunmaktadır. Bu çalışmanın temel amacı, Türkiye’de iç denetim ve bağımsız denetim ilişkisini konu alan lisansüstü tez çalışmalarının içerik analizinin gerçekleştirilerek uluslararası literatürdeki çalışmalar perspektifinde gelecek araştırmalara yol göstermektedir. Bu kapsamda öncelikli olarak modern iç denetim ve bağımsız denetim fonksiyonları kavramsal tasarımları ve ilişkili literatür çerçevesinde incelenmiştir. Bu inceleme sırasında özellikle son 10 yılda araştırmacılar tarafından gerçekleştirilen çalışmalar, alt başlıkları ve ilgilendikleri ilişki türü bakımından sınıflandırılarak sunulmuştur. Daha sonra YÖK tez veri tabanı yardımıyla iç denetim ve bağımsız denetim ilişkisini konu alan yüksek lisans ve doktora tez literatür taraması gerçekleştirilmiştir. Genel itibariyle Türkiye’deki tez çalışmalarının iç denetimin etkinliği ve kalitesi çerçevesinde bağımsız denetim süresi ve kalitesine odaklandığı görülmektedir. Bu çerçevede ulusal tez literatürünün ağırlıklı olarak teorik ya da uygulama bakımından anket yöntemini tercih ettiği anlaşılmaktadır. Uluslararası literatür incelendiğinde ise denetim kalitesi, denetim ücretleri ve denetimin zamanlılığı gibi konuların iç denetim biriminin çalışmaları, yapısı ve iç denetçilerin özellikleriyle ilişkilendirildiği görülmektedir. Bağımsız denetimin kalitesi, ücretleri ve etkinliğiyle ilgili konular özellikle şeffaflık raporlaması çerçevesinde araştırmacıların da daha fazla veriye erişebilmesi imkânı sebebiyle gelecek çalışmalarda değerlendirilebilecek ilişki noktaları olarak önerilmektedir.

Keywords

• İç Denetim
• Bağımsız Denetim
• İçerik Analizi

A STUDY ON THE GRADUATE THESIS COVERING THE INTERNAL AUDIT AND INDEPENDENT AUDITOR'S RELATIONS IN TURKEY

Abstract

The relationship between internal audit and independent audit is critical for businesses to protect the rights of shareholders and wider stakeholders and to operate in a sustainable manner. There are regulations regarding this relationship in both internal audit standards and independent audit standards. On the other hand, there are many different business operations and decisions that both affect and affected by this relationship. The main purpose of this study is to analyze the content of the postgraduate thesis on the internal audit and independent audit relationship in Turkey and guide the research in the perspective of studies in international literature. In this context, primarily contemporary internal audit and independent audit functions have been examined within the framework of their conceptual designs and related literature. During this review, studies carried out by researchers, especially in the last 10 years, were classified and presented in terms of subheadings and the type of relationship they were interested in. Later, with the help of YÖK thesis database, a master's and doctorate thesis literature review on the relationship between internal audit and independent audit was carried out. In general, it is observed that the thesis studies in Turkey focus on independent audit delay and quality within the framework of the effectiveness and quality of internal audit. In this context, it is understood that the national thesis literature prefers the survey method and theoretical discussions mainly in terms of methodology. When the international literature is examined, it is observed that issues such as audit quality, audit fees, and the audit delay are associated with the work, structure, and characteristics of internal auditors. Issues related to the quality, fees and effectiveness of independent audits are recommended as relationship points that can be evaluated in future studies, especially as they can access more data within the framework of transparency reporting.

Keywords

• Internal Audit
• External Audit
• Content Anaylsis

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