İSVİÇRE PEYNİRİ MODELİ VE BAĞIMSIZ DENETİM

Yıl 2024, Sayı: 31, 236 - 247, 01.12.2024

İffet Kesimli

https://doi.org/10.58348/denetisim.1527705

Öz

Kümülatif eylem etkisi olarak da adlandırılan Reason'un İsviçre Peynir Modeli (SCM), risk analizi ve yönetiminde kullanılan bir modeldir. Havacılık, mühendislik ve sağlık alanlarında yaygın olarak kullanılmasına rağmen; muhasebe alanında kullanımına ilişkin bir örnek bulunmamaktadır. Bu çalışmanın amacı, denetim başarısızlıklarının SCM'nden faydalanarak önlenmesine katkıda bulunmaktır. Denetim başarısızlıklarının dört başarısızlık seviyesinden bir veya daha fazlasına dayanacağı varsayılabilir: organizasyonel etkiler, yetersiz gözetim, hatalı eylemler için ön koşullar ve hatalı eylemler. Denetim firmalarının başarısızlıklara karşı mücadelesi, İsviçre peyniri dilimleri tarafından temsil edilen bir dizi engel olarak modellenebilir. Peynir dilimlerindeki delikler sistemin ayrı ayrı bölümlerindeki bireysel zayıflıkları temsil eder ve tüm dilimlerde boyut ve konum bakımından sürekli olarak değişir. Bir bütün olarak sistem, dilimlerin her birindeki deliklerin tümü aynı hizaya geldiğinde, tehdit tüm engellerdeki tüm deliklerden geçerek bir soruna yol açtığında başarısızlığa yol açar. Sisteme ilave peynir katmanları eklemek hataları, dolayısıyla başarısızlıkları azaltabilir. Bu araştırma, bu alandaki literatürü başlatmakta ve böylece literatürün gelişimine katkıda bulunmaktadır.

Anahtar Kelimeler

Swiss Cheese Modeli, Muhasebe, Denetim, Başarısızlıklar

Etik Beyan

Çalışma herhangi bir çıkar çatışması içermemektedir. Etik kurul izni gerektiren bir çalışma değildir.

Destekleyen Kurum

yok

Proje Numarası

-

Teşekkür

3. Uluslararası Kamu İç Denetim Kongresi düzenleyicilerine etkinliğin düzenlenmesi ve yayın fırsatı yaratılması nedeniyle teşekkürlerimi sunarım.

THE SWISS CHEESE MODEL AND EXTERNAL AUDITING

Öz

Reason’s Swiss Cheese Model (SCM), which is sometimes called the cumulative act effect, is a model used in risk analysis and management. Even though it has been widely used in aviation, engineering, and healthcare; there is no sample of its usage in the accounting field. This study aims to contribute to the prevention of audit failures by applying the Swiss Cheese Model. It can be hypothesized that audit failures can be attributed to one or more of four levels of failure: executive effects, inadequate oversight, suitable ground for flawed acts, and the flawed acts. Audit firms’ countermeasures against failures can be modeled as a series of bulwarks, represented as slices of Swiss cheese. The cavities in cheese slices represent discrete weaknesses in distinct parts of the system and are constantly varying in dimension and setting in all slices. The system, as a whole, produces failures when all of the cavities in each of the slices momentarily align, so that a peril passes through all of the holes in all of the defenses, leading to a failure. Adding more layers of defense—slices of cheese—may help reduce errors and, consequently, failures. This research initiates the literature on the application of SCM in accounting and auditing, thereby contributes to the field.

Anahtar Kelimeler

Swiss Cheese Model, Accounting, Auditing, Failures

Proje Numarası

-

Kaynakça

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