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Türkiye’de İç Denetim Mesleğinin Güncel Durumu: Bir Araştırma

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

References

  • Al-Twaıjry A.A.M., Brıerley J.A., Gwıllıam D.R. (2003), The Development of Internal Audit in Saudi Arabia: An Institutional Theory Perspective, Critical Perspectives on Accounting, Vol.14, s.507-531.
  • Arena M., Azzone G. (2007), Internal Audit Departments: Adoption and Characteristics in Italian Companies, International Journal of Auditing, Vol.11, No.2, s.94-114.
  • Arena M., Azzone G. (2009), Identifying Organisational Drivers of Internal Audit Effectiveness, International Journal of Auditing, Vol.13, s.43-60.,
  • Asare K.S., Cunnıngham A.L., Wrıght A. (2007), The Sarbanes Oxley Act: Legal Implications and Research Opportunities, Research in Accounting Regulation, Vol.19, s.81-105.
  • Baıley A.J. (2010), Core Competencies for Today’s Internal Auditor-Report II, The IIA’s Global Internal Audit Survey: A Component of CBOK Study, The Institute of Internal Auditors Research Foundation, Florida.
  • Bou-Raad G. (2000), Internal Auditors and a Value-Added Approach: The New Business Regime, Managerial Audit Journal, Vol.15, No.4, s.182-186.
  • Burnaby A.P., Hass S. (2011), Internal Auditing in the Americas, Managerial Auditing Journal, Vol.26/8, s.734-756.
  • Burnaby P.A., Abdolmohammadı M., Hass S., Sarens G., Allegrini M. (2009), Usage of Internal Auditing Standards by Companies in the United States and Select European Countries, Managerial Auditing Journal, Vol.24/9, s.835-859.
  • Carpenter, T. D., Fennema, M. G., Fretwell, P. Z., & Hıllıson W. (2004), A Changing Corporate Culture, Journal of Accountancy, 197 (3), 57-63.
  • Cohen A., Sayag G. (2010), The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations, Australian Accounting Review, Vol.20/3, s.296- 307.
  • Cohen J., Krıshnamoorthy G., Wrıght A. (2010), Corporate Governance in the Post Sarbanes Oxley Era: Auditors Experiences, Contemporary Accounting Research, Vol.27/3, s.751-786.
  • Cooper B.J., Craıg J. (1983), A Profile of Internal Audit in Australia, Royal Melbourne Institute of Technology, Melbourne.
  • Cooper B.J., Leung P., Mathews C (1994), Internal Audit: An Australian Profile, Managerial Auditing Journal, Vol.3, s.13-9.
  • Cooper B.J., Leung P., Chau G. (1989), A Survey of Internal Auditing in Hong Kong, Department of Accountancy, Hong Kong Polytechnic, Hong Kong.
  • Dıttenhofer M. (2001), Internal Auditing Effectiveness: An Expansion of Present Methods, Managerial Auditing Journal, Vol.16, Iss.8, s.443-450.
  • E&Y (2005), Trends in Australian and New Zeland Auditing, Ernst&Young, Sydney.
  • Elson R., Lynn M. (2008), The Impact and Effect of the Sarbanes Oxley Act on the Internal Audit Profession: Chief Audit Executives’ Perspectives, Academy of Accounting&Financial Studies Journal, January, Vol.1, s.59-65.
  • Fadzıl H.F., Haran H., Jantan M. (2005), Internal Auditing Practices and Internal Control System, Managerial Auditing Journal, Vol.20/8-9, s.844-867.
  • Gramlıng A.A., Maletta M.J., Schneıder A., Church B.K. (2004), The Role of the Internal Audit Function in Corporate Governance: A Synthesis of the Extant Internal Auditing Literature and Directions for Future Research, Journal of Accounting Literature, Vol.23, s.194-244.
  • Gray L.G. (2004), Exploring the Effects of the Sarbanes-Oxley Act on Internal Auditors, Research Paper, Symposium on Auditing Problems, University of Kansas.
  • IIA Belçika (2006), Internal Audit in Belgium: The Shaping of Internal Audit Today and the Future Expectations-Survey Results, The Institute of Internal Auditors Belgium, www.iiabel.be, Erişim Tarihi: 20.10.2013.
  • Krell E. (2005), Is Sarbanes-Oxley Compromising Internal Audit?, Business Finance, August, s.18- 24.
  • Leung P., Cooper B.J. (2009), Internal Audit-An Asia Pasific Profile and the Level of Compliance with Internal Auditing Standards, Managerial Auditing Journal, Vol.24/9, s.883-898.
  • Mat Zaın M., Subramaniam N., Steward J. (2006), International Auditors Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics, International Journal of Auditing, Vol.10, No.1, s.1-18.
  • Nagy A.L., Cenker W.J. (2007), Internal Audit Professionalism and Section 404 Compliance: The View of Chief Audit Executives from Northeast Ohio, International Journal of Auditing, Vol.11, s.41-49.
  • Paape L., Chefe J., Snoep P. (2003), The Relationship between the Internal Audit Function and Corporate Governance in the EU – A Survey, International Journal of Auditing, Vol.7, s.247-262.
  • Razaee Z. (2005), Causes, Consequences, and Deterence of Financial Statement Fraud, Critical Perspectives on Accounting, Vol.16, s.277-298.
  • Roth J., Espersen D. (2003), Internal Audit’s Role in Corporate Governance: Sarbanes-Oxley Compliance, The Institute of Internal Auditors, Altamonte Springs, FL.
  • Sarens G., Beelde De I. (2006b), The Relationship Between Internal Audit and Senior Management: A Qualitative Analysis of Expectations and Perceptions, International Journal of Accounting, Vol.10, s.219-241.
  • Sarens G., De Beelde I. (2006a), Internal Auditors Perception About their Role in the Risk Management: A Comparison between US and Belgian Companies, Managerial Auditing Journal, Vol.21/1, s.63-80.
  • Tettamonzı P. (2003), Internal Auditing: Evoluzione Storica, Stato Dell’arte eTendenze di Sviluppo: Italia e Regno Unito a Confronto, Eagea, Milano.
  • Zhang Y., Zhou N. (2007), Audit Committee Quality, Auditor Independence and Internal Control Weaknesess, Journal of Accounting and Public Policy, Vol.26, s.300-327.
Year 2016, Volume: 23 Issue: 1, 19 - 33, 15.04.2016
https://doi.org/10.18657/yecbu.50513

Abstract

References

  • Al-Twaıjry A.A.M., Brıerley J.A., Gwıllıam D.R. (2003), The Development of Internal Audit in Saudi Arabia: An Institutional Theory Perspective, Critical Perspectives on Accounting, Vol.14, s.507-531.
  • Arena M., Azzone G. (2007), Internal Audit Departments: Adoption and Characteristics in Italian Companies, International Journal of Auditing, Vol.11, No.2, s.94-114.
  • Arena M., Azzone G. (2009), Identifying Organisational Drivers of Internal Audit Effectiveness, International Journal of Auditing, Vol.13, s.43-60.,
  • Asare K.S., Cunnıngham A.L., Wrıght A. (2007), The Sarbanes Oxley Act: Legal Implications and Research Opportunities, Research in Accounting Regulation, Vol.19, s.81-105.
  • Baıley A.J. (2010), Core Competencies for Today’s Internal Auditor-Report II, The IIA’s Global Internal Audit Survey: A Component of CBOK Study, The Institute of Internal Auditors Research Foundation, Florida.
  • Bou-Raad G. (2000), Internal Auditors and a Value-Added Approach: The New Business Regime, Managerial Audit Journal, Vol.15, No.4, s.182-186.
  • Burnaby A.P., Hass S. (2011), Internal Auditing in the Americas, Managerial Auditing Journal, Vol.26/8, s.734-756.
  • Burnaby P.A., Abdolmohammadı M., Hass S., Sarens G., Allegrini M. (2009), Usage of Internal Auditing Standards by Companies in the United States and Select European Countries, Managerial Auditing Journal, Vol.24/9, s.835-859.
  • Carpenter, T. D., Fennema, M. G., Fretwell, P. Z., & Hıllıson W. (2004), A Changing Corporate Culture, Journal of Accountancy, 197 (3), 57-63.
  • Cohen A., Sayag G. (2010), The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations, Australian Accounting Review, Vol.20/3, s.296- 307.
  • Cohen J., Krıshnamoorthy G., Wrıght A. (2010), Corporate Governance in the Post Sarbanes Oxley Era: Auditors Experiences, Contemporary Accounting Research, Vol.27/3, s.751-786.
  • Cooper B.J., Craıg J. (1983), A Profile of Internal Audit in Australia, Royal Melbourne Institute of Technology, Melbourne.
  • Cooper B.J., Leung P., Mathews C (1994), Internal Audit: An Australian Profile, Managerial Auditing Journal, Vol.3, s.13-9.
  • Cooper B.J., Leung P., Chau G. (1989), A Survey of Internal Auditing in Hong Kong, Department of Accountancy, Hong Kong Polytechnic, Hong Kong.
  • Dıttenhofer M. (2001), Internal Auditing Effectiveness: An Expansion of Present Methods, Managerial Auditing Journal, Vol.16, Iss.8, s.443-450.
  • E&Y (2005), Trends in Australian and New Zeland Auditing, Ernst&Young, Sydney.
  • Elson R., Lynn M. (2008), The Impact and Effect of the Sarbanes Oxley Act on the Internal Audit Profession: Chief Audit Executives’ Perspectives, Academy of Accounting&Financial Studies Journal, January, Vol.1, s.59-65.
  • Fadzıl H.F., Haran H., Jantan M. (2005), Internal Auditing Practices and Internal Control System, Managerial Auditing Journal, Vol.20/8-9, s.844-867.
  • Gramlıng A.A., Maletta M.J., Schneıder A., Church B.K. (2004), The Role of the Internal Audit Function in Corporate Governance: A Synthesis of the Extant Internal Auditing Literature and Directions for Future Research, Journal of Accounting Literature, Vol.23, s.194-244.
  • Gray L.G. (2004), Exploring the Effects of the Sarbanes-Oxley Act on Internal Auditors, Research Paper, Symposium on Auditing Problems, University of Kansas.
  • IIA Belçika (2006), Internal Audit in Belgium: The Shaping of Internal Audit Today and the Future Expectations-Survey Results, The Institute of Internal Auditors Belgium, www.iiabel.be, Erişim Tarihi: 20.10.2013.
  • Krell E. (2005), Is Sarbanes-Oxley Compromising Internal Audit?, Business Finance, August, s.18- 24.
  • Leung P., Cooper B.J. (2009), Internal Audit-An Asia Pasific Profile and the Level of Compliance with Internal Auditing Standards, Managerial Auditing Journal, Vol.24/9, s.883-898.
  • Mat Zaın M., Subramaniam N., Steward J. (2006), International Auditors Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics, International Journal of Auditing, Vol.10, No.1, s.1-18.
  • Nagy A.L., Cenker W.J. (2007), Internal Audit Professionalism and Section 404 Compliance: The View of Chief Audit Executives from Northeast Ohio, International Journal of Auditing, Vol.11, s.41-49.
  • Paape L., Chefe J., Snoep P. (2003), The Relationship between the Internal Audit Function and Corporate Governance in the EU – A Survey, International Journal of Auditing, Vol.7, s.247-262.
  • Razaee Z. (2005), Causes, Consequences, and Deterence of Financial Statement Fraud, Critical Perspectives on Accounting, Vol.16, s.277-298.
  • Roth J., Espersen D. (2003), Internal Audit’s Role in Corporate Governance: Sarbanes-Oxley Compliance, The Institute of Internal Auditors, Altamonte Springs, FL.
  • Sarens G., Beelde De I. (2006b), The Relationship Between Internal Audit and Senior Management: A Qualitative Analysis of Expectations and Perceptions, International Journal of Accounting, Vol.10, s.219-241.
  • Sarens G., De Beelde I. (2006a), Internal Auditors Perception About their Role in the Risk Management: A Comparison between US and Belgian Companies, Managerial Auditing Journal, Vol.21/1, s.63-80.
  • Tettamonzı P. (2003), Internal Auditing: Evoluzione Storica, Stato Dell’arte eTendenze di Sviluppo: Italia e Regno Unito a Confronto, Eagea, Milano.
  • Zhang Y., Zhou N. (2007), Audit Committee Quality, Auditor Independence and Internal Control Weaknesess, Journal of Accounting and Public Policy, Vol.26, s.300-327.
There are 32 citations in total.

Details

Journal Section Articles
Authors

Burak Özdoğan

Semra Öncü This is me

Publication Date April 15, 2016
Published in Issue Year 2016 Volume: 23 Issue: 1

Cite

APA Özdoğan, B., & Öncü, S. (2016). Türkiye’de İç Denetim Mesleğinin Güncel Durumu: Bir Araştırma. Yönetim Ve Ekonomi Dergisi, 23(1), 19-33. https://doi.org/10.18657/yecbu.50513