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İÇ KONTROL SİSTEMİ VE BAĞIMSIZ DENETİM İÇİNDEKİ YERİ

Yıl 2005, Sayı: 14, 89 - 102, 01.01.2005

Orhan Akışık

Öz

Belirli büyüklüğe ulaşmış işletmelerde finansal bilgilerin güvenilirliğini, faaliyetlerin plan ve programlara, yasal ve yönetsel düzenlemelere uygunluğunu sağlamak amacıyla oluşturulan yöntem içkontrol sistemi olarak tanımlanmaktadır. İç kontrol sistemleri, işletmelere sağladıkları yararların yanısıra bağımsız denetim hizmetleri açısından da önemlidir. Genel kabul görmüş denetim standartlarında dış denetçilerin, denetimin planlanması aşamasında denetim çalışmasının kapsamı, uygulanacaktestlerin nicelik ve nitelik yönünden belirlenmesi amacıyla müşteri firmanın iç kontrol sistemi hakkında yeterli bilgi edinmesinin gereği vurgulanmıştır.Son yıllarda ABD'de meydana gelen denetim yolsuzlukları, düzenlemeden sorumlu kuruluşları bazıönlemler almaya itmiştir. 2002 yılında çıkarılan Sarbanes-Oxley Yasası ile borsaya kayıtlı kuruluşların üst düzey yönetimlerine ve bağımsız denetimle görevli dış denetçilerine, iç kontrol sistemlerininetkin olarak çalışmasını temin etmeleri konusunda önemli sorumluluklar yüklenmiştir. Bu düzenlemelerin ülkemizde de yansımaları görülmektedir. Bu bağlamda, Sermaye Piyasası Kurulu, BağımsızDenetim Hakkında Tebliğ'in iç kontrol sistemi ile ilgili maddelerinde değişiklikler yaparak, borsayakayıtlı kuruluşlara iç denetim komitesi oluşturma zorunluluğunu getirmiştir. İç kontrol sisteminin etkinliğinin tespit edilmesi, iç kontrol komitesinin önemli görevleri arasında sayılmaktadır

Kaynakça

  • ■ Audit Risk Alert - 2002/03, Current Risks, Accounting, Auditing, and Professional Developments, AICPA 2002
  • ■ Auditing Standards Board, Proposed Statement on Auditing Standards, Amendment to Statement on Auditing Standards No. 95: Generally Accepted Accounting Standards, New York, AICPA 2002
  • ■ Bower, B. J., Schlosser, E. R. (1965), “Internal Control - Its True Nature”, The Accounting Review, Vol. 40, No. 2, April, s. 338-344
  • ■ Brink, V. Z., Witt, H. (1982), “Modern Internal Auditing - Appraising Operations and Controls”, Fourth Edition, A Ronald Press Publication, John Wiley & Sons.
  • ■ Brown, R. P. (1983), “Independent Auditor Judgment in the Evaluation of Internal Audit Functions”, Journal of Accounting Research, Vol. 21, No. 2, Autumn, s. 444-455
  • ■ Cangemi, M. P., Singleton, T. (2003), “Managing the Audit Function: A Corporate Audit Department Procedures Guide”, Third Edition, John Wiley & Sons, Inc.
  • ■ CCHBusiness and Finance Group, http://business.cch.com/securitieslaw/news/10-15-03b.asp
  • ■ CobiTOverview, http://www.treadstone71.com/corpinfo/T7%20CobiT%20Overview.pdf
  • ■ Codification of Statements on Auditing Standards (Including Statements on Standards for Attestation Engagements), Numbers 1 to 10, AICPA, 2003
  • ■ Colbert, J. L. (2000), “The Impact of the New External Auditing Standards”, Internal Auditor, December, Vol. 57, No. 6, s. 46-50
  • ■ Colbert, J. L., Bowen, P. “A Comparison of Internal Controls: CobiT, SAC, COSO, SAS 55/78,” ISACA, www.isaca.org/bkr_cbt3.htm
  • ■ Companies and Auditors Clash over Internal Control Reporting, IOMA's Report on Financial Analysis, Planning & Reporting, New York, September 2003, Vol. 3, No. 2, s. 2-4
  • ■ Davies, T. B. M. (1956), “Objectives of Internal Auditing”, The Accounting Review, Vol. 31, No. 2, April, s. 227-233
  • ■ Engle, T. J. (1999), “Managing External Auditor Relationships”, Internal Auditor, August, Vol. 56, No. 4, s. 65-69
  • ■ Final Rule: Management's Reports on Internal Control over Financial Reporting and Certification of Disclosures in Exchange Act Periodic Reports, http://www.sec.gov/rules/final33-823htm#iia
  • ■ Flagg, J. C., Miller, J. R., Smith, L. M. (1993), “SAS 55 and The Small Business Engagement”: The CPA Journal, January, s. 48-51
  • ■ Guy, D. M., Carmichael, D. R. (1999), “Practitioner's Guide to GAAS 99 Covering all SASs, SSAEs, SSARSs, and Interpretations”, John Wiley & Sons, Inc.
  • ■ Güredin, E. (1994), “Denetim”, 6. Baskı, Beta Basım Yayım Dağıtım AŞ, İstanbul
  • ■ Handbook of International Auditing, Assurance, and Ethics Pronouncements, 2003 Edition (http://www.ifac.org/Members/DownLoads/2003Handbook.pdf)
  • ■ Houck, T. P.(2003), “Why and How Audits Must Change - Practical Guidance to Improve Your Audits”, John Wiley & Sons, Inc.
  • ■ Information Systems Audit and Control Association - ISACA (www.isaca.org.)
  • ■ Inherent and Control Risk Assessments and Their Impact on Substantive Procedures, IFAC, International Auditing Guideline, No. 29, July 1990
  • ■ Lundelius, C. R. (2003), “Financial Reporting Fraud: A Practical Guide to Detection and Internal Control”, AICPA, New York, NY
  • ■ McConnell Jr., D. K., Banks, G. Y. (2003), How Sarbanes-Oxley Will Change the Audit Process”, Journal of Accountancy, September, Vol. 196, No. 3, s. 49-57
  • ■ Montana, J. (2003), “Sarbanes-Oxley One Year Later”, Information Management Journal, July/August, Vol. 37, No. 4, s. 18-20
  • ■ Munter, P. (2003), “Evaluating Internal Controls and Auditor Independence under Sarbanes-Oxley”, Financial Executive, October, Vol. 19, No. 7, s. 26-30
  • ■ Roehl-Anderson, J. M., Bragg, S. M. (2000), “The Controller's Function - The Workof the Managerial Accountant”, Second Edition, John Wiley & Sons, Inc.
  • ■ SEC Implements Internal Control Provisions of Sarbanes-Oxley Act; Adopts Investment Company R&D Safe Harbor (http://www.sec.gov/news/press/2003-66htm)
  • ■ Sermaye Piyasasında Bağımsiz Denetim Hakkında Tebliğ, www.spk.gov.tr
  • ■ Simmons, M. R. (1997), “The Standards and the Framework”, Internal Auditor, April, s. 50-55
  • ■ Tanki, F. J., Steinberg, R. M. (1993), “Internal Control - Integrated Framework: A Landmark Study”, The CPA Journal, June, s. 16-20
  • ■ Taylor, D. H., Glezen, G. W. (1997), “Auditing - An Assertions Approach”, Seventh Edition, John Wiley & Sons
  • ■ Temkin, R. H., Winters, A. J. (1988), “SAS No. 55: The Auditor's New Responsibility For Internal Control”, Journal of Accountancy, May, s. 86-98
  • ■ The Sarbanes-Oxley Act of 2002 (http://www.law.uc.edu/CCL/Soact/soact/pdf.)
  • ■ Vergaert, J-L. (2003), “Sarbanes-Oxley and Internal Audit in a Snapshot”, (http://www.auditnet.org/articles/SOX&IA.htm)

Yıl 2005, Sayı: 14, 89 - 102, 01.01.2005

Orhan Akışık

Öz

Internal control is described as a process adopted by business entities to ensure reliability of financial statetements, efficiency and effectiveness of operations and compliance with rules and regulations.Establishing of an effective internal control system is also crucial for independent audit services. Generally accepted auditing principles require that external auditors obtain an understanding of internalcontrol of client sufficient to plan the audit and to determine the nature, timing, and extent of tests tobe performed. Several financial frauds carried out in USA in previous years prompted authorities to take measuresin order to maintain the confidence of investors in financial markets. Sarbanes-Oxley Act of 2002brings some crucial responsibilities to managements of public companies and their external auditors.Managements of public companies are now required to assess the effectiveness of the internal control system. Parallel to these developments in USA, Security Exchange Commission SPK in Turkey has made some important changes in articles relating to internal control of independent auditstandards. It is now mandatory for public companies to establish an internal audit department whoseduty is to assess the effectiveness of internal control system. 1. GirişAmaçları çok çeşitli olmakla beraber genel olarak her işletmeninnihai amacı bulunduğu sektördekalıcı bir yer edinebilmek, karlılığını sürekli olarak artırmak, bir başka deyişle istikrarlı biçimdebüyümesini sürdürmektir. Fakat bu nihai amacaulaşma, büyük ölçüde, ikincil derecede önemesahip amaçların gerçekleştirilmesindeki başarıya bağlıdır. İkincil derecedeki amaçlar arasındafaaliyetlerin işletme politikasına; mesleki veresmi kuruluşlar tarafından konulan yönetmelikve yasalara olan uygunluğundan söz edilebilir

Kaynakça

  • ■ Audit Risk Alert - 2002/03, Current Risks, Accounting, Auditing, and Professional Developments, AICPA 2002
  • ■ Auditing Standards Board, Proposed Statement on Auditing Standards, Amendment to Statement on Auditing Standards No. 95: Generally Accepted Accounting Standards, New York, AICPA 2002
  • ■ Bower, B. J., Schlosser, E. R. (1965), “Internal Control - Its True Nature”, The Accounting Review, Vol. 40, No. 2, April, s. 338-344
  • ■ Brink, V. Z., Witt, H. (1982), “Modern Internal Auditing - Appraising Operations and Controls”, Fourth Edition, A Ronald Press Publication, John Wiley & Sons.
  • ■ Brown, R. P. (1983), “Independent Auditor Judgment in the Evaluation of Internal Audit Functions”, Journal of Accounting Research, Vol. 21, No. 2, Autumn, s. 444-455
  • ■ Cangemi, M. P., Singleton, T. (2003), “Managing the Audit Function: A Corporate Audit Department Procedures Guide”, Third Edition, John Wiley & Sons, Inc.
  • ■ CCHBusiness and Finance Group, http://business.cch.com/securitieslaw/news/10-15-03b.asp
  • ■ CobiTOverview, http://www.treadstone71.com/corpinfo/T7%20CobiT%20Overview.pdf
  • ■ Codification of Statements on Auditing Standards (Including Statements on Standards for Attestation Engagements), Numbers 1 to 10, AICPA, 2003
  • ■ Colbert, J. L. (2000), “The Impact of the New External Auditing Standards”, Internal Auditor, December, Vol. 57, No. 6, s. 46-50
  • ■ Colbert, J. L., Bowen, P. “A Comparison of Internal Controls: CobiT, SAC, COSO, SAS 55/78,” ISACA, www.isaca.org/bkr_cbt3.htm
  • ■ Companies and Auditors Clash over Internal Control Reporting, IOMA's Report on Financial Analysis, Planning & Reporting, New York, September 2003, Vol. 3, No. 2, s. 2-4
  • ■ Davies, T. B. M. (1956), “Objectives of Internal Auditing”, The Accounting Review, Vol. 31, No. 2, April, s. 227-233
  • ■ Engle, T. J. (1999), “Managing External Auditor Relationships”, Internal Auditor, August, Vol. 56, No. 4, s. 65-69
  • ■ Final Rule: Management's Reports on Internal Control over Financial Reporting and Certification of Disclosures in Exchange Act Periodic Reports, http://www.sec.gov/rules/final33-823htm#iia
  • ■ Flagg, J. C., Miller, J. R., Smith, L. M. (1993), “SAS 55 and The Small Business Engagement”: The CPA Journal, January, s. 48-51
  • ■ Guy, D. M., Carmichael, D. R. (1999), “Practitioner's Guide to GAAS 99 Covering all SASs, SSAEs, SSARSs, and Interpretations”, John Wiley & Sons, Inc.
  • ■ Güredin, E. (1994), “Denetim”, 6. Baskı, Beta Basım Yayım Dağıtım AŞ, İstanbul
  • ■ Handbook of International Auditing, Assurance, and Ethics Pronouncements, 2003 Edition (http://www.ifac.org/Members/DownLoads/2003Handbook.pdf)
  • ■ Houck, T. P.(2003), “Why and How Audits Must Change - Practical Guidance to Improve Your Audits”, John Wiley & Sons, Inc.
  • ■ Information Systems Audit and Control Association - ISACA (www.isaca.org.)
  • ■ Inherent and Control Risk Assessments and Their Impact on Substantive Procedures, IFAC, International Auditing Guideline, No. 29, July 1990
  • ■ Lundelius, C. R. (2003), “Financial Reporting Fraud: A Practical Guide to Detection and Internal Control”, AICPA, New York, NY
  • ■ McConnell Jr., D. K., Banks, G. Y. (2003), How Sarbanes-Oxley Will Change the Audit Process”, Journal of Accountancy, September, Vol. 196, No. 3, s. 49-57
  • ■ Montana, J. (2003), “Sarbanes-Oxley One Year Later”, Information Management Journal, July/August, Vol. 37, No. 4, s. 18-20
  • ■ Munter, P. (2003), “Evaluating Internal Controls and Auditor Independence under Sarbanes-Oxley”, Financial Executive, October, Vol. 19, No. 7, s. 26-30
  • ■ Roehl-Anderson, J. M., Bragg, S. M. (2000), “The Controller's Function - The Workof the Managerial Accountant”, Second Edition, John Wiley & Sons, Inc.
  • ■ SEC Implements Internal Control Provisions of Sarbanes-Oxley Act; Adopts Investment Company R&D Safe Harbor (http://www.sec.gov/news/press/2003-66htm)
  • ■ Sermaye Piyasasında Bağımsiz Denetim Hakkında Tebliğ, www.spk.gov.tr
  • ■ Simmons, M. R. (1997), “The Standards and the Framework”, Internal Auditor, April, s. 50-55
  • ■ Tanki, F. J., Steinberg, R. M. (1993), “Internal Control - Integrated Framework: A Landmark Study”, The CPA Journal, June, s. 16-20
  • ■ Taylor, D. H., Glezen, G. W. (1997), “Auditing - An Assertions Approach”, Seventh Edition, John Wiley & Sons
  • ■ Temkin, R. H., Winters, A. J. (1988), “SAS No. 55: The Auditor's New Responsibility For Internal Control”, Journal of Accountancy, May, s. 86-98
  • ■ The Sarbanes-Oxley Act of 2002 (http://www.law.uc.edu/CCL/Soact/soact/pdf.)
  • ■ Vergaert, J-L. (2003), “Sarbanes-Oxley and Internal Audit in a Snapshot”, (http://www.auditnet.org/articles/SOX&IA.htm)
Toplam 35 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Orhan Akışık Bu kişi benim

Yayımlanma Tarihi 1 Ocak 2005
Yayımlandığı Sayı Yıl 2005 Sayı: 14

Kaynak Göster

APA Akışık, O. (2005). İÇ KONTROL SİSTEMİ VE BAĞIMSIZ DENETİM İÇİNDEKİ YERİ. Muhasebe Ve Denetime Bakış(14), 89-102.