DEĞER KATAN BİR İÇ DENETİM

Yıl 2019, Cilt: 12 Sayı: 1, 73 - 86, 30.06.2019

Murat Görmen

Öz

Bu
çalışma, iç denetim fonksiyonu tarafından katma değer yaratma sorununa
odaklanmaktadır. Örgüt faaliyetlerinde verimlilik ve etkinliğin ön planda
tutularak kaynak israfının önlenmesi değer yaratmanın temelidir. İç denetim
örgüt kaynakların verimli kullanılmasının bağımsız bir değerlendiricisidir. İç
denetimin örgütteki performansını ölçmenin bir aracı “Sinoptik skor tablosu”
dur. Bu araç, iç denetimin kuruma katma değer getirebileceği alanların
belirlenmesini sağlar. Kurum faaliyetlerinin geliştirilmesi iç denetim
anlayışının odağıdır. İç denetim birimlerinin varlığını haklı kılan en önemli
kriterlerden biri iç denetimin kurumda yarattığı katma değerdir. İç denetimin
temel amacı, denetlenen süreçlere katma değer sağlamaktır. İç denetim, bir
“kaynak tüketicisi” değil “bir değer yaratıcısı” olmalıdır. Bu nedenle, bu
makale, değer katma kavramını, iç denetimin bu husustaki rolünü, bunun nasıl
ölçülebileceğini ve iç denetimin etkinliğini artırmaya yönelik yapılacakları
içeren bilgileri ihtiva etmektedir. 

Anahtar Kelimeler

İç denetim, katma değer, risk yönetimi, iç kontrol

Kaynakça

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