DİJİTAL DENETİM VE DİJİTAL İKİZ YÖNTEMİ

Yıl 2018, Cilt: 20 Sayı: 4, 810 - 830, 30.12.2018

İlkay Erturan Emre Ergin

https://doi.org/10.31460/mbdd.395261

Cited By: 8

Öz

Teknolojik buluşlar ile
endüstride kullanımı başlayan uygulamalardan birisi de dijital ikiz yöntemidir.
Dijital ikiz; fiziksel varlıkların bilgisayar yazılımları yardımıyla
yansımalarının oluşturulması olarak tanımlanabilir. İşletme ile paydaşlarına ait
finansal ve finansal olmayan verilerin dijital ortama eş zamanlı olarak yüklenmesiyle
denetimin sağlayacağı fayda artacaktır. Dijitalleşen dünyaya uyum sağlamak için
denetim de dijitalleşmelidir. Bu çalışmada, dijital kavramlar açıklanmakta ve geleneksel
denetim süreci ile karşılaştırılarak, dijitalleşen denetim süreci ve denetçi
tanımları yeniden yapılmaktadır.

Anahtar Kelimeler

Denetim 4.0, Muhasebe, Dijital İkiz, Nesnelerin İnterneti

Kaynakça

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