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

Cited By: 1

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

• Abidin, S., & Ismail, R. (2010). Impact of workers’ competence on their performance in the Malaysian private service sector. Business and Economics Horizon, s. 25-36.
• Aditya, B., Hartanto, R., & Nugroho, L. (2018). The Role of IT Audit in the Era of Digital Transformation. In IOP Conference Series: Materials Science and Engineering . 407. Bandung, Endonezya: IOP Publishing Ltd.
• Ağdeniz, Ş. (2021). Bilgi ve İletişim Güvenliği Denetiminde Kamu İç Denetçilerinin Rolü ve Yetkinliklerine İlişkin Bir Araştırma. Alanya Akademik Bakış Dergisi, 5(2), s. 525-545.
• Ahmed, F., Capretz, L. F., & Campbell, P. (2012). Evaluating the Demand for Soft Skills in Software Development. IT Prof., 14(1), s. 44-49.
• Ahmi, A., & Kent, S. (2012). The utilisation ofgeneralized audit software (GAS) by external auditors. Managerial Auditing Journal, 28(2), s. 88-113.
• Aktaş, B., Aktaş, N., & Akbıyık, A. (2022). İşgücü Piyasalarında Yönetim Bilişim Sistemleri Programlarının Farkındalığı: ABD VE Türkiye'deki İş İlanları Üzerinden Bir Değerlendirme. Journal of Research in Business, s. 60-79.
• Akyıldız, G. (2019, Şubat). İnsan Kaynağı Sağlama Sürecinde İş İlanlarının Ulusal Meslek Standartları Açısından Analizi. Ankara.
• Ansari, S., Garud, R., & Kumaraswamy, A. (2016). The Disruptor's Dilemma: TiVo and the US Television Ecosystem. Strategic Management Journal, 37(9), s. 1829-1853.
• Arif, A., & Wardayati, S. (2017). The influence of individual rank, work experience, and firm size, on the professionalism and output of internal auditor. International Journal of Economics and Management, 11(1), s. 141-154.
• Axryd, S. (2019). Why 85% of big data projects fail. https://www.digitalnewsasia.com/ insights/why-85-big-data-projects-fail adresinden alındı
• Bacigalupo, M., Biagi, F., Caena, F., Pabollet, A., Cabrera, G., & Castano, M. (2019). The changing nature of work and skills in the digital age. Luxembourg: Publications Office of the European Union.
• Bakker, A., Munoz, A., & Vergel , A. (2016). Modelling job crafting behaviours: Implications for work engagement. Human Relations, 69(1), s. 169-189.
• Barrett, M. (2018). How Schools Can Promote the Intercultural Competence of Young People. European Psychologist, 1.
• Betti, N., & Sarens, G. (2020). Understanding the internal audit function in a digitalised business environment. Journal of Accounting & Organizational Change.
• Bharadwaj, A., El Sawy, O., Pavlou, P., & Venkatraman, N. (2013). Digital business strategy: toward a next generation of insights. MIS Quart, 37(2), s. 471-482.
• Bingöl, D. (2006). İnsan Kaynakları Yönetimi (Altıncı Baskı). İstanbul: Arıkan Basım Yayın.
• Bowden, J. M. (1993). Implications for Higher Education of a Competency Based Approach to Education and Training. Canberra: AGPS.
• Burgoyne, J. (1993). The competence movement: Issues, stakeholders and prospects. Personnel Review, 22(6), s. 6-13. Burns, T., Gao, Y., Sherman, C., & Klein, S. (2018). Do the Knowledge and Skills Required by Employers of Recent Graduates of Undergraduate Information Systems Programs Match. Information Systems Education Journal, 16(5), s. 56-65.
• Byars, L., & Rue, L. (2006). Human Resource Management. New York: McGraw Hill.
• Çağlayan, T., & Kıral, H. (2022). Internal Audit in Times of Crisis: The Case of COVID-19. In Pandemnomics: The Pandemic's Lasting Economic Effects. Singapore: Springer Nature Singapore., s. 65-81.
• Daidj, N. (2023). The digital transformation of auditing and the evolution of the internal audit. London and New York: Routledge.
• Deloitte. (2016). Evolution or Irrelevance? Internal Audit at a crossroads. Deloitte AG.
• Deloitte. (2018). The innovation imperative: Forging Internal Audit's Path to Greater Impact and Influence. Deloitte AG.
• Deloitte. (2020 ). Global Audit Committee Survey, Internal Audit: Soaring through Turbulent Times. Deloitte AG.
• Deloitte. (2021). Building the Data Enabled Function of the Future: Internal Audit Digital and Analytics Survey. Deloitte AG.
• Deloitte. (2023). Riding the Wave, 2023 Hot Topics for IT Internal Audit, An Internal Audit Viewpoint. Deloitte AG.
• Demirkan, H., Spohrer, J., & Welser, J. (2016). Digital Innovation and Strategic Transformation. IT Professional, 18(6), s. 14-18.
• Downes, L., & Nunes, P. (2013). Big Bang Disruption. Harward Business Review, s. 44-56.
• Downey, J., & Zeltmann, S. (2008). Mapping the MIS Curriculum Based on Critical Skills of New Graduates: An Empirical Examination of IT Professionals. Journal of Information Systems Education, 19(3).
• Fossen, F., & Sorgner, A. (2019). Mapping the Future of Occupations: Transformative and Destructive Effects of New Digital Technologies on Jobs. Foresight and STI Governance, 13(2), s. 10-18.
• Gallagher, K., Kaiser, K., Simon, J., Beath, C., & Goles, T. (2010). The Requisite Variety of Skills for IT Professionals. Communications of the Acm, 53(6), s. 144-148.
• Gardiner, A., Aasheim, C., Rutner, P., & Williams, S. (2018). Skill Requirements in Big Data: A Content Analysis of Job Advertisements. Journal of Computer Information Systems, 58(4), s. 374-384.
• Ghani, M., & Suryani, A. (2020). Professional Skill Requirements for Accountants: Analysis of Accounting Job Advertisements. Jurnal Aset, 12(2), s. 212-226.
• Gilli, K., Nippa, M., & Knappstein, M. (2022). Leadership competencies for digital transformation: An exploratory content analysis of job advertisements. German Journal of Human Resource Management-Zeitschrift Fur Personalforschung.
• Haque, A. (2011). Strategic Job Analysis and Competency Modeling in HRM: Lessons from Manufacturing Firms in Bangladesh. Journal of Economics and Behavioral Studies, 3(3), s. 169-176.
• Harper, R. (2012). The collection and analysis of job advertisements: A review of research methodology. Library and Information Research, 36(112), s. 29-54.
• Havelka, D., & Merhout, J. (2009). Toward a theory of information technology professional competence. Journal of Computer Information Systems, 50(2), s. 106-116.
• Heckman, J., & Kautz, T. (2012). Hard evidence on soft skills. Labour Economics, 19(4), s. 451-464.
• Hussain, W., Clear, T., & MacDonell, S. (2017). Emerging trends for global DevOps: A New Zealand perspective. Proceedings of the IEEE 12th International Conference on Global Software Engineering, (s. 21-30). Buenos Aires, Argentina.
• İç Denetim Koordinasyon Kurulu. (2014, Ocak). Kamu Bilgi Teknolojileri Denetim Rehberi. https://webdosya.csb.gov.tr/db/icdenetim/editordosya/KamuBTDenetimiRehberi.pdf adresinden alındı
• Kappelman, L., Jones, M. C., Johnson, V., McLean, E. R., & Boonme, K. (2016). Skills for success at different stages of an IT professional's career. Commun. ACM, 59(8), s. 64-70.
• Kariyer.net. (2023, Mart 31). Hakkımızda. https://www.kariyer.net/kurumsal/hakkimizda#:~:text=Kariyer.net%20%C3%BCyesi%2094%20binin,g%C3%BCc%C3%BCn%C3%BC%20Kariyer.net%20arac%C4%B1l%C4%B1%C4%9F%C4%B1yla%20ar%C4%B1yor. adresinden alındı
• Karyağdı, N. (2022). Denetimde Teknolojik Gelişmelerin Denetim Sürecine Olan Etkilerinin Akademisyen Görüşleriyle İncelenmesi. Denetişim, 26, s. 13-31.
• Keil, M., Lee, H. K., & Deng, T. (2013). Understanding the most critical skills for managing IT projects: A Delphi study of IT project managers. Information & Management, 19(3), s. 398-414.
• Khaouja, I., Kassou, I., & Ghogho, M. (2021). A Survey on Skill Identification From Online Job Ads. IEEE Access, 9.
• Lawati, A., & Ali, S. (2015). Business perception to learn the art of Operating System auditing: A case of a local bank of Oman. 2015 IEEE 8th GCC Conference & Exhibition, (s. 1-6). Muscat, Oman.
• Levenson, A., Van der Stede, W., & Cohen, S. (2006). Measuring the relationship between managerial competencies and performance. JournalofManagement, 32(3), s. 360-380.
• Lira, T., Gomes, F., & Musial, N. (2021). Professional Skills and Competencies Required of Accountants: What Are The Requirements for Employment Advertiesements? Revista Catarinense da Ciencia Contabil, 20, s. 1-26.
• Madzimure, J., & Baloyi, G. (2022). An Exploratory Study into the Impact of Digital Workforce on Organizational Performance at the Road Accident Fund. ScienceRise: Pedagogical Education, 2(47), s. 4-12.
• Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The Digital Transformation of External Audit and Its Impact on Corporate Governance. Technological Forecasting & Social Change, 150.
• Manpower Group. (2023, Haziran 10). 2023 Global Talent Shortage. https://go.manpowergroup.com/hubfs/MPG_TS_2023_Infographic_FINAL.pdf adresinden alındı
• Merhout, J., & Buchman, S. (2007). Requisite Skills and Knowledge for Entry-Level IT Auditors. Journal of Information Systems Education, 4, s. 469-479.
• Mithas, S., Tafti, A., & Mitchell, W. (2013). How a Firm's Competitive Environment and Digital Strategic Posture Influence Digital Business Strategy. MIS Quarterly, 2, s. 511-536.
• Mocanu, M., & Ciuera, C. (2019). Developing an Index Score for the Internal Auditor Profile in Romania Based on Real Data Analysis. Economic Computations and Economic Cybernetics Studies and Research, 53(2), s. 93-111.
• Özgen, H., Öztürk, A., & Yalçın, A. (2005). İnsan Kaynakları Yönetimi (İkinci Baskı). Adana: Nobel Kitapevi.
• Papoutsoglou, M., Mittas, N., & Angelis, L. (2017). Mining people analytics from StackOverflow job advertisements. Proc. 43rd Euromicro Conf. Softw. Eng. Adv. Appl. (SEAA) (s. 108-115). [Online]. Available: https://ieeexplore.ieee.org/document/8051336.
• Persaud, A. (2020). Key Competencies for Big Data Analytics Profesiions: A Multimethod Study. Information Technology&People.
• Prawitt, D., Smith, J., & Wood, D. (2009). Internal Audit Quality and Earnings Management. The Accounting Review, 84(4), s. 1255-1280.
• Radovanovic, D., Radojevic, T., Lucic, D., & Sarac, M. (2010). IT audit in accordance with Cobit standard. The 33rd International Convention MIPRO (s. 1137-1141). Opatija, Hırvatistan: IEEE.
• Sabuncuoğlu, Z. (2005). İnsan Kaynakları Yönetimi: Uygulamalı. Bursa: Furkan Ofset.
• Saoudi, H., & Dadush, U. (2023, Mart 15). Inequality in Morocco: An International Perspective. https://www.policycenter.ma/sites/default/files/2022-10/PP_19-13.pdf adresinden alındı
• Schoemaker, P., Heaton, S., & Teece, D. (2018). Innovation, dynamic capabilities, and leadership. California management review, 6(1), s. 15-42.
• Sebastian, I., Ross, J., Beath, C., Mocker, M., Moloney, K., & Fonstad, N. (2017). How Big Old Companies Navigate Digital Transformation. MIS Quarterly Executive, 3, s. 197-213.
• Secretcv.com. (2023, Mart 31). Hakkımzda. https://www.secretcv.com/kurumsal/hakkimizda adresinden alındı
• Setyaningrum, D., Mita, A., & Rosdini, D. (2022). Internal Auditor Competency Gap: Perception of Students, Academics and Practitioners. Jurnal Reviu Akutansi Dan Keunangan, 12(3), s. 696-710.
• SimilarWeb. (2023a ). Competitive Research. Geography: https://pro.similarweb.com/#/digitalsuite/websiteanalysis/audience-geography/*/999/3m?key=linkedin.com&webSource=Total adresinden alındı
• SimilarWeb. (2023b). En Popüler Web Siteleri Sıralaması. https://www.similarweb.com/tr/top-websites/jobs-and-career/jobs-and-employment/ adresinden alındı
• Strenberg, R. K. (1990). Competence Considered. New Haven: Yale University Press.
• Survey, E. W. (2020). www.eurofound.europa.eu/surveys/smt/ewcs/results.htm adresinden alındı
• Tambe, P., & Hitt, L. M. (2012). Now IT's Personal: Offshoring and the Shifting Skill Composition of the U.S. Information Technology Workforce. Management Science, 58(4), s. 678-695.
• Tan, L., & Laswad, F. (2018). Professional Skills Required of Accountants: What Do Job Advertisements Tell Us? Accounting Education, s. 1-30.
• The Institute of Internal Auditors. (2023). Certified Internal Auditor. https://www.theiia.org/en/certifications/cia/ adresinden alındı
• Trenerry, B., Chng, S., Wang, Y., Suhaila, Z., Lim, S., Lu, H., & Oh, P. (2021). Preparing Workplaces for Digital Transformation: An Integrative Review and Framework of Multi-Level Factors. Frontiers in Psychology, 12.
• Venkatraman, N. (1994). IT-Enabled Business Transformation: From Automation to Business Scope Redefinition. Sloan Management Review, 2, s. 73-87.
• Verhoef, P. B. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 122, s. 889-901. Verma, A., Yurov, K., Lane, P., & Yurova, Y. (2019). An investigation of skill requirements for business and data analytics positions: A content analysis of job advertisements. Journal of Education for Business, 94(4), s. 243-250.
• Wowczko, I. (2015). Skills and vacancy analysis with data mining techniques. Informatics, 2(4), s. 31-49. Wölmert, N., & Papies, D. (2016). On-demand Streaming Services and Music Industry Revenues - Insights from Spotify's Market Entry. International Journal of Research in Marketing, 33(2), s. 314-327.