Türkiye’de İç Denetim Mesleğinin Güncel Durumu: Bir Araştırma

Year 2016, Volume: 23 Issue: 1, 19 - 33, 15.04.2016

Burak Özdoğan , Semra Öncü

https://doi.org/10.18657/yecbu.50513

Abstract

Etkileri tüm dünyada görülen ve 2000’li yıllara damgasını vuran muhasebe temelli şirket skandalları, zorunlu da olsa yasa düzenleyicilerin ve şirket paydaşlarının farkındalık seviyesinin artmasına yol açmıştır. Bu farkındalık sonucunda, zayıf denetim yapısını yeniden düzenleyerek kaybolan güven ortamını tesis etmek amacıyla, Sarbanes Oxley Yasası 2002 yılında Amerika’da yürürlüğe konmuş ve dünya çapında birçok ülke tarafından benzer yasal çalışmalar gerçekleştirilmiştir.

Tüm bu gelişmeler, işletmelerin kurum içerisinde iç denetim fonksiyonunu yeniden hatırlamalarını ve iç denetim yapısının rol ve sorumluluklarını genişletmelerini sağlamıştır. Bu çalışma ile Türkiye’de faaliyet gösteren iç denetçilere gerçekleştirilen anket sonuçları ışığında iç denetim mesleğinin güncel durumunu ortaya koymak ve gelişim ihtiyacı duyulan alanların tespitini sağlamak amaçlanmıştır. Çalışmada yer alan araştırma bulguları ve değerlendirmeleri ışığında sonuç olarak, işletmenin en önemli güvencelerinden olan iç denetim birimlerinin, işletme içerisinde doğru şekilde yapılandırılması, en az varlığı kadar büyük önem arz ettiği ortaya konmuştur.

Keywords

İç Denetim, Denetim, Muhasebe

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