Dijital Çağda İç Denetçi Yetkinliği: Türkiye'de İş İlanlarının İçerik Analizi

Yıl 2024, Sayı: 30, 226 - 240, 30.08.2024

Hamza Saraçoğlu , Halis Kıral

https://doi.org/10.58348/denetisim.1516733

Öz

Dijitalleşme hemen her alanda kurumsal süreçler ve iş yapma yöntemlerinin yanı sıra çalışanların sahip olması gereken beceri ve yetkinlikleri de önemli ölçüde etkilemektedir. Bu çalışmanın amacı, dijitalleşme sürecinin iç denetçilerden beklenen beceri ve yetkinlikleri ne ölçüde etkilediğini tespit etmektir. Bu kapsamda, 15 Ekim 2022 ila 1 Nisan 2023 tarihleri arasında Türkiye'deki özel sektör şirketleri tarafından yayınlanan toplam 335 iç denetçi iş ilanı içerik analizi yoluyla incelenmiştir. Çalışmanın sonuçları, iç denetçi istihdamına yönelik iş ilanlarında aranan teknik beceriler bakımından, dijital çağın gerekliliklerine uygun becerilerden ziyade Microsoft Office uygulamalarına ilişkin yetkinliklerin talep edilmeye devam ettiğini göstermektedir. Ayrıca, incelenen iş ilanlarında teknik ve teknik olmayan becerilerin dengeli bir bileşiminin talep edildiği gözlemlenmiştir. Öte yandan, iç denetim ve bilgi teknolojileri denetimi alanlarında çok sayıda önemli uluslararası mesleki sertifikanın varlığına rağmen, işverenlerin en fazla Serbest Muhasebeci Mali Müşavir (SMMM) sertifikasına talep gösterdiği tespit edilmiştir. Bu durum, özel sektörün mali denetim ağırlıklı bir iç denetim talep etmeye devam ettiğini göstermektedir. Çalışma bulguları, işletmelerin dijital çağla uyumlu iç denetçi becerilerini talep etme eğilimlerinin düşük düzeyde olduğunu göstermektedir. Çalışma, dijitalleşme bağlamında iç denetçilerin sahip olması gereken beceriler ile mevcut iç denetçilerin beceri gereksinimlerindeki bu değişime ne ölçüde uyum sağladıklarına ilişkin akademik çalışmalar kadar, işverenlerin bu becerileri talep düzeylerine ilişkin araştırmaların da önemini vurgulamaktadır.

Anahtar Kelimeler

İç Denetçi, İş İlanı, Beceri, Nitelik, Sertifika, Bilgi Teknolojileri

Internal Auditor Competence in the Digital Age: Content Analysis of Job Advertisements in Turkiye

Öz

Digitalization has a significant impact on organizational processes and ways of doing business in almost every field, as well as the skills and competencies that employees should have. The purpose of this study is to determine to what extent the digitalization process affects the skills and competencies expected from internal auditors. In this context, a total of 335 internal auditor job advertisements published by private sector companies in Turkey between October 15, 2022 and April 1, 2023 were analyzed through content analysis. The results of the study show that in terms of technical skills sought in job advertisements for internal auditor recruitment, competencies related to Microsoft Office applications continue to be demanded rather than skills suitable for the requirements of the digital age. Moreover, it is observed that a balanced mix of technical and non-technical skills is demanded in the analyzed job advertisements. On the other hand, despite the existence of many important international professional certifications in the fields of internal audit and information technology auditing, it was found that employers demanded the Certified Public Accountant (CPA) certificate the most. This indicates that the private sector continues to demand internal audit with a predominance of financial audit. The findings of the study show that businesses have a low tendency to demand internal auditor skills that are compatible with the digital age. The study emphasizes the importance of research on the skills that internal auditors should have in the context of digitalization and the extent to which current internal auditors have adapted to this change in skill requirements, as well as research on the level of demand for these skills by employers.

Anahtar Kelimeler

Internal Audit, Job Post, Skill, Competency, Certification, Information Technologies

Kaynakça

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