İÇ DENETİMDE KURUMSAL KÜLTÜR DENETİMİ

Öz

Kurumsal kültür denetimi, son yıllarda özellikle Uluslararası İç Denetçiler Enstitüsü IIA tarafından yayınlanan bildirilerde üzerinde durulan, konuşulan ve iç denetimde bir gereklilik olarak sunulan yeni bir alt denetim türüdür. Kurumsal kültür denetimi, organizasyon içerisindeki resmi ve resmi olmayan unsurlardan etkilenen ve çalışanların kendi algıları doğrultusundaki tutum ve davranışlarına göre şekil alan kurumsal kültürün ölçülmesi ve değerlendirilmesi faaliyetidir. İç denetimde kurumsal kültür denetimi ise kurumsal kültür denetiminin iç denetim faaliyeti altında yürütülmesi işlemidir

Anahtar Kelimeler

• Kurumsal kültür, denetim, iç denetim, kurumsal kültür denetimi

Öz

Auditing corporate culture is a kind of new audit approach which has been considered and issued as a necessity by The Institute of Internal Auditors IIA in recent years. Corporate culture audit is an activity of measuring and assessing of corporate culture which affected by formal and informal matters and takes shape according to individuals’ behavior and attitudes based on the perception of them in the organization. As to auditing corporate culture in internal audit is an act of auditing corporate culture under the authority of internal audit profession

Anahtar Kelimeler

• Corporate culture, audit, internal audit, corporate culture audit

Kaynakça

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