Outsourcing Internal Audit: A Literature Review

Yıl 2015, Sayı: 602, 43 - 66, 01.04.2015

Sinem Ateş

Öz

The evolving role of internal auditing and the fact that it is finally becoming one of the key business functions force institutions to think over the efficiency and effectiveness of their internal audit functions. Institutions should address outsourcing in internal auditing as it is crucial in the decision making process. This study provides a review of the applied studies on topics such as outsourcing and co-sourcing of internal audit activities and recommendations in the light of these findings. There is no one ideal way for the organization of internal audit for each and every company. In the decision making of the sourcing arrangement of the internal audit size of the institution, complexity of the business processes, internal audit approach in the company, internal audit fees, personnel cost of the internal audit department etc. are important factors that institutions should consider carefully

Anahtar Kelimeler

internal audit, outsourcing, co-sourcing, sourcing

Türkiye’de İç Denetimde Dış Kaynak Kullanımı: Bir Literatür Taraması

Öz

İç denetimin yıllar içerisinde değişen rolü ve nihayetinde kurumlar için temel fonksiyonlardan biri haline gelmesi, kurumları iç denetim fonksiyonlarının verimliliği ve etkinliği konusunda daha çok düşünmeye sevk etmektedir. İç denetimde dış kaynak kullanımı, kurumların bu amaçla irdelemesi gereken önemli bir husustur. Bu çalışmada, temel araştırma konusu iç denetimde dış kaynak kullanımı olan uygulamalı çalışmalar literatür taraması yolu ile incelenmiş ve incelenen çalışmaların bulguları doğrultusunda önerilerde bulunulmuştur. İç denetimi kimin gerçekleştireceği konusunda her firma için ideal olan tek bir yöntem mevcut değildir. İç denetim fonksiyonunun hangi kaynaktan sağlanacağına karar verirken, kurum büyüklüğü, iş süreçlerinin karmaşıklığı, kurumda süregelen iç denetim yaklaşımı, iç denetim hizmeti ücretleri, iç denetim personeli maliyetleri vb. kurumların dikkate alması gereken önemli dinamiklerdir

Anahtar Kelimeler

iç denetim, dış kaynak kullanımı, eş kaynak kullanımı

Kaynakça

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