DİJİTAL VARLIKLARIN BAĞIMSIZ DENETİMİ

Öz

Dijitalleşmenin yoğun olarak yaşandığı günümüzde, şüphesiz dijital varlıkları kayıt altına alınması kadar; bu varlıkların denetimi de ayrı bir öneme sahiptir. Bunun en büyük nedeni ise, dijital varlıkların denetiminin, geleneksel denetimden farklı süreci gerektirmesidir. Bu gerekliliğin sebebi ise, bu varlıkların kendine özgü yapısı ve karmaşıklığıdır. Bu karmaşık yapı, bu varlıkların muhasebe kayıtlarının yapılması kadar; denetimine de zorlu kılmaktadır. Çünkü; standartlar bu varlıklara ilişkin bir hüküm getirmemekte; uygulamacıların yorumunu dikkate almaktadır. Burada unutulmaması gereken husus uygulamacıların yorumlarının, yasal hükümlere ve standartları dikkate alarak yapılması gerekliliğidir. Ayraca; denetim kuruluşlarının dijital varlıkların denetimini yapmadan önce; kendi durum analizlerini yapmalarını standart istemektedir.

Anahtar Kelimeler

• Dijital varlıklar
• Denetim
• Dijitalleşme

INDEPENDENT AUDIT OF DIGITAL ASSETS

Öz

In today's world where digitalization is intensely experienced, undoubtedly, the auditing of digital assets is of particular importance as well as the recording of digital assets. The biggest reason for this is that the audit of digital assets requires a different process than the traditional audit. The reason for this necessity is the unique structure and complexity of these assets. This complexity makes the auditing of these assets as challenging as their accounting records. This is because the standards do not stipulate a provision regarding these assets; they take into account the interpretation of the practitioners. It should be noted that the interpretations of the practitioners should be based on legal provisions and standards. Furthermore, the standard requires audit firms to conduct their own due diligence before conducting an audit of digital assets.

Anahtar Kelimeler

• Digital assets
• Audit
• Digitalization

Kaynakça

1. AICPA; (American Institute of Certified Public Accountants ), Accounting for and Auditing of Dijital Assets, June 30, 2024, https://www.aicpa-cima.com
2. Afterman, A. B,,”Special Report A Closer Look at The AICPA Practıce Aid On Accounting and Financial Reporting For Digital Assets”, Thomson Reuters, May, 2023
3. Boillet, J., “When auditors encounter digital assets such as cryptocurrencies in financial statements, do they audit them as cash, financial instruments or something else?”,
4. EY,“how-to-audit-the-next-generation-of-digital-assets”https://www.ey.com
5. Financial Stability Board (FSB) High-level Recommendations for the Regulation, Supervision and Oversight of Crypto-Asset Activities and Markets, Final report, 17 July 2023
6. Kamu Gözetim Kurumu (kgk), “Kripto Varlıkların Bağımsız Denetime Etkisi”, 2022, kgk.gov.tr
7. Kamu Gözetim Kurumu (kgk), Türkiye Finansal Raporlama Standartları, kgk.gov.tr
8. Klopper, N.,Brink, B.S. Magaretha, S., “Determining the Appropriate Accounting Treatment of Cryptocurrencies Based on Accounting Theory”, Journal of Risk and Financial Management, 23 August 2023

9. Putters, J., Hashemi, J., B., and Yavuz, A., “Demystifying Public Cloud Auditing for IT Auditors”, Advanced Digital Auditing, Theory and Practice of Auditing Complex Information Systems and Technologies ,(Ed. Berghout, E, et al), Springer
10. Rewin J. M. Doekhi ”The Intercompany Settlement Blockchain: Benefits, Risks, and Internal IT-Controls”, Advanced Digital Auditing, Theory and Practice of Auditing Complex Information Systems and Technologies ,(Ed. Berghout, E, et al), Springer
11. Yatsyk, T., Shvets, V., “Cryptoassets as an Emerging Class of Digital Assets in Financial Accounting” Economic Analys-XXI, 2020