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TÜRKİYE’DE İÇ DENETİM VE BAĞIMSIZ DENETİM İLİŞKİSİNE YÖNELİK YAPILAN LİSANSÜSTÜ TEZ ÇALIŞMALARI ÜZERİNE BİR ARAŞTIRMA

Yıl 2020, Cilt: 13 Sayı: 3, 787 - 817, 01.11.2020
https://doi.org/10.29067/muvu.740780

Öz

İç denetim ve bağımsız denetim ilişkisi, işletmelerin gerek hissedar gerekse daha geniş paydaş kesiminin haklarını koruyabilmesi ve sürdürülebilir biçimde faaliyet göstermesi açısından kritik öneme sahiptir. Hem iç denetim standartlarında hem de bağımsız denetim standartlarında bu ilişkiye yönelik düzenlemeler bulunmaktadır. Diğer taraftan iç denetim ve bağımsız denetim ilişkisine etki eden ve bu ilişkiden etkilenen birçok farklı işletme operasyonu ve kararı da bulunmaktadır. Bu çalışmanın temel amacı, Türkiye’de iç denetim ve bağımsız denetim ilişkisini konu alan lisansüstü tez çalışmalarının içerik analizinin gerçekleştirilerek uluslararası literatürdeki çalışmalar perspektifinde gelecek araştırmalara yol göstermektedir.
Bu kapsamda öncelikli olarak modern iç denetim ve bağımsız denetim fonksiyonları kavramsal tasarımları ve ilişkili literatür çerçevesinde incelenmiştir. Bu inceleme sırasında özellikle son 10 yılda araştırmacılar tarafından gerçekleştirilen çalışmalar, alt başlıkları ve ilgilendikleri ilişki türü bakımından sınıflandırılarak sunulmuştur. Daha sonra YÖK tez veri tabanı yardımıyla iç denetim ve bağımsız denetim ilişkisini konu alan yüksek lisans ve doktora tez literatür taraması gerçekleştirilmiştir.
Genel itibariyle Türkiye’deki tez çalışmalarının iç denetimin etkinliği ve kalitesi çerçevesinde bağımsız denetim süresi ve kalitesine odaklandığı görülmektedir. Bu çerçevede ulusal tez literatürünün ağırlıklı olarak teorik ya da uygulama bakımından anket yöntemini tercih ettiği anlaşılmaktadır. Uluslararası literatür incelendiğinde ise denetim kalitesi, denetim ücretleri ve denetimin zamanlılığı gibi konuların iç denetim biriminin çalışmaları, yapısı ve iç denetçilerin özellikleriyle ilişkilendirildiği görülmektedir. Bağımsız denetimin kalitesi, ücretleri ve etkinliğiyle ilgili konular özellikle şeffaflık raporlaması çerçevesinde araştırmacıların da daha fazla veriye erişebilmesi imkânı sebebiyle gelecek çalışmalarda değerlendirilebilecek ilişki noktaları olarak önerilmektedir.

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A STUDY ON THE GRADUATE THESIS COVERING THE INTERNAL AUDIT AND INDEPENDENT AUDITOR'S RELATIONS IN TURKEY

Yıl 2020, Cilt: 13 Sayı: 3, 787 - 817, 01.11.2020
https://doi.org/10.29067/muvu.740780

Öz

The relationship between internal audit and independent audit is critical for businesses to protect the rights of shareholders and wider stakeholders and to operate in a sustainable manner.
There are regulations regarding this relationship in both internal audit standards and independent audit standards. On the other hand, there are many different business operations and decisions that both affect and affected by this relationship. The main purpose of this study is to analyze the content of the postgraduate thesis on the internal audit and independent audit relationship in Turkey and guide the research in the perspective of studies in international literature.
In this context, primarily contemporary internal audit and independent audit functions have been examined within the framework of their conceptual designs and related literature. During this review, studies carried out by researchers, especially in the last 10 years, were classified and presented in terms of subheadings and the type of relationship they were interested in. Later, with the help of YÖK thesis database, a master's and doctorate thesis literature review on the relationship between internal audit and independent audit was carried out.
In general, it is observed that the thesis studies in Turkey focus on independent audit delay and quality within the framework of the effectiveness and quality of internal audit. In this context, it is understood that the national thesis literature prefers the survey method and theoretical discussions mainly in terms of methodology. When the international literature is examined, it is observed that issues such as audit quality, audit fees, and the audit delay are associated with the work, structure, and characteristics of internal auditors. Issues related to the quality, fees and effectiveness of independent audits are recommended as relationship points that can be evaluated in future studies, especially as they can access more data within the framework of transparency reporting.

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  • Johnstone, K., Li, C., & Rupley, K. H. (2011). Changes in corporate governance associated with the revelation of internal control material weaknesses and their subsequent remediation. Contemporary Accounting Research, 28(1), 331-383. https://doi.org/10.1111/j.1911-3846.2010.01037.x
  • Jokipii, A. (2010). Determinants and consequences of internal control in firms: a contingency theory based analysis. Journal of Management & Governance, 14(2), 115-144. https://doi.org/10.1007/s10997-009-9085-x
  • Choi, J. H., Choi, S., Hogan, C. E., & Lee, J. (2013). The effect of human resource investment in internal control on the disclosure of internal control weaknesses. Auditing: A Journal of Practice & Theory, 32(4), 169-199. https://doi.org/10.2308/ajpt-50514
  • Josheskı, D., & Jovanova, B. (2012). External audit and relation between internal auditors, supervisory body and external auditors of the banking sector in the Republic of Macedonia. Supervisory Body and External Auditors of the Banking Sector in the Republic of Macedonia. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2080498
  • Judd, J. S., Olsen, K. J., & Stekelberg, J. (2017). How do auditors respond to CEO narcissism? Evidence from external audit fees. Accounting Horizons, 31(4), 33-52. https://doi.org/10.2308/acch-51810
  • Johl, S. K., Johl, S. K., Subramaniam, N., & Cooper, B. (2013). Internal audit function, board quality and financial reporting quality: evidence from Malaysia. Managerial Auditing Journal, 28(9), 780-814. https://doi.org/10.1108/MAJ-06-2013-0886
  • Kandemir, T., & Akbulut, H. (2013). Bağımsız Denetimin Etkinliğinde Denetimden Sorumlu Komitenin Rolü: Türkiye’deki Bağımsız Denetim Firmalarına Yönelik Bir Araştırma. Uluslararası Yönetim İktisat ve İşletme Dergisi, 9(20), 37-55.
  • Khelil, I., Hussainey, K., & Noubbigh, H. (2016). "Audit committee – internal audit interaction and moral courage", Managerial Auditing Journal, 31(4/5), 403-433. https://doi.org/10.1108/MAJ-06-2015-1205
  • Khlif, H., & Samaha, K. (2014). Internal Control Quality, Egyptian Standards on Auditing and External Audit Delays: Evidence from the Egyptian Stock Exchange. International Journal of Auditing, 18(2), 139-154. https://doi.org/10.1111/ijau.12018
  • Külte, M. (2013). “İşletmelerde Denetim Komitesinin Bağımsız Denetim ve İç Denetim Gözetimi”, İstanbul Ticaret Üniversitesi, İstanbul.
  • Lawrence, A., Minutti-Meza, M., & Zhang, P. (2011). Can Big 4 versus non-Big 4 differences in audit-quality proxies be attributed to client characteristics?. The Accounting Review, 86(1), 259-286. https://doi.org/10.2308/accr.00000009
  • Lee, H. Y., & Park, H. Y. (2016). Characteristics of the internal audit and external audit hours: evidence from S. Korea. Managerial Auditing Journal, 31(6/7), 629-654. https://doi.org/10.1108/MAJ-05-2015-1193
  • Lennox, C. S., Wu, X., & Zhang, T. (2014). Does mandatory rotation of audit partners improve audit quality?. The Accounting Review, 89(5), 1775-1803. https://doi.org/10.2308/accr-50800
  • Leung, P., Cooper, B.J., & Perera, L. (2011), "Accountability structures and management relationships of internal audit: An Australian study", Managerial Auditing Journal, 26(9), 794-816. https://doi.org/10.1108/02686901111171457
  • Li, H., Dai, J., Gershberg, T., & Vasarhelyi, M. A. (2018). Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems, 28, 59-76. https://doi.org/10.1016/j.accinf.2017.12.005
  • Lisic, L. L., Myers, L. A., Pawlewicz, R., & Seidel, T. A. (2019). Do accounting firm consulting revenues affect audit quality? Evidence from the pre‐and post‐SOX eras. Contemporary Accounting Research, 36(2), 1028-1054. https://doi.org/10.1111/1911-3846.12424
  • Lowe, D. J., Bierstaker, J. L., Janvrin, D. J., & Jenkins, J. G. (2018). Information Technology in an Audit Context: Have the Big 4 Lost Their Advantage?. Journal of Information Systems, 32(1), 87-107. https://doi.org/10.2308/isys-51794
  • Masli, A., Peters, G. F., Richardson, V. J., & Sanchez, J. M. (2010). Examining the potential benefits of internal control monitoring technology. The Accounting Review, 85(3), 1001-1034.
  • Memiş, M. Ü. (2008). Etkin ve başarılı bir iç denetim için gerekli koşullar. Mali Cozum Dergisi, (85), 75-91.
  • Menzilci, Ö. (2016). “Bağımsız Denetimde İç Kontrol İle İç Denetimin Rolü ve Bağımsız Denetim Uygulaması (Yüksek Lisans Tezi)”, Okan Üniversitesi.
  • Messier Jr, W. F., Reynolds, J. K., Simon, C. A., & Wood, D. A. (2011). The effect of using the internal audit function as a management training ground on the external auditor's reliance decision. The Accounting Review, 86(6), 2131-2154. https://doi.org/10.2308/accr-10136
  • Mihret, D. G., & Admassu, M. A. (2011). Reliance of external auditors on internal audit work: A corporate governance perspective. International Business Research, 4(2), 67-79. 10.5539/ibr.v4n2p67
  • Minutti‐Meza, M. (2013). Does auditor industry specialization improve audit quality?. Journal of Accounting Research, 51(4), 779-817. https://doi.org/10.1111/1475-679X.12017
  • Mohamed, Z., Mat Zain, M., Subramaniam, N., & Wan Yusoff, W. F. (2012). Internal audit attributes and external audit's reliance on internal audit: Implications for audit fees. International Journal of Auditing, 16(3), 268-285. https://doi.org/10.1111/j.1099-1123.2012.00450.x
  • Munro, L., & Stewart, J. (2010). External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities. Accounting & Finance, 50(2), 371-387. https://doi.org/10.1111/j.1467-629X.2009.00322.x
  • Özdoğan, B., Ata, F. İ., & Mollaoğulları B. F. (2015). Yasal düzenlemeler ve uygulamalar perspektifinden denetim komitelerinin yapısı: BİST 100’de bir araştırma. 1. Uluslararası Ekonomi ve İşletme Kongresi Bildiri Kitabı, 10-14 Haziran 2015, Gostivar/Makedonya, 681-696.
  • Öztel, Z. Ö. (2016). “Bağımsız Denetimin İç Denetimden Yararlanması (Yüksek Lisans Tezi)”, İstanbul Ticaret Üniversitesi. Pike, B. J., Chui, L., Martin, K. A., & Olvera, R. M. (2016). External auditors' involvement in the internal audit function's work plan and subsequent reliance before and after a negative audit discovery. Auditing: A Journal of Practice & Theory, 35(4), 159-173. https://doi.org/10.2308/ajpt-51486
  • Pilcher, R., Gilchrist, D., Singh, H., Singh, I. (2013). The interface between internal and external audit in the Australian public sector. Australian Accounting Review, 23(4), 330-340.
  • Pizzini, M., Lin, S., & Ziegenfuss, D. E. (2015). The impact of internal audit function quality and contribution on audit delay. Auditing: A Journal of Practice & Theory, 34(1), 25-58. https://dx.doi.org/10.2139/ssrn.1673490
  • Prawitt, D. F., Sharp, N. Y., & Wood, D. A. (2011). Reconciling archival and experimental research: Does internal audit contribution affect the external audit fee?, Behavioral Research in Accounting, 23(2), 187-206. https://doi.org/10.2308/bria-10065
  • Prawitt, D. F., Sharp, N. Y., & Wood, D. A. (2012). Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?*. Contemporary Accounting Research, 29(4), 1109–1136.doi:10.1111/j.1911-3846.2012.01141.x
  • Raiborn, C., Butler, J. B., Martin, K., & Pizzini, M. (2017). The internal audit function: A prerequisite for Good Governance. Journal of Corporate Accounting & Finance, 28(2), 10-21. https://doi.org/10.1002/jcaf.22246
  • Roussy, M. (2013). Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager. Critical Perspectives on Accounting, 24(7-8), 550-571. https://doi.org/10.1016/j.cpa.2013.08.004
  • Roussy, M., & Brivot, M. (2016). Internal audit quality: a polysemous notion?. Accounting, Auditing & Accountability Journal, 31(6/7), 629-654. https://doi.org/10.1108/AAAJ-10-2014-1843
  • Lins, S., Schneider, S., & Sunyaev, A. (2016). Trust is good, control is better: Creating secure clouds by continuous auditing. IEEE Transactions on Cloud Computing, 6(3), 890-903., doi: 10.1109/TCC.2016.2522411.
  • Sağlar, J., Tuan, A. G. K. (2009). İşletmelerde iç denetim fonksiyonunun bağımsız denetim maliyeti üzerindeki etkileri. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 18(1), 343-358.
  • Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2019). Big Data and changes in audit technology: contemplating a research agenda. Accounting and Business Research, 49(1), 95-119. https://doi.org/10.1080/00014788.2018.1459458
  • Sarens, G., Christopher, J. (2010). "The association between corporate governance guidelines and risk management and internal control practices: Evidence from a comparative study", Managerial Auditing Journal, 25(4), 288-308. https://doi.org/10.1108/02686901011034144
  • Sarens, G., & Abdolmohammadi, M. J. (2011). Monitoring effects of the internal audit function: agency theory versus other explanatory variables. International Journal of Auditing, 15(1), 1-20. https://doi.org/10.1111/j.1099-1123.2010.00419.x
  • Singh, H., & Newby, R. (2010). Internal audit and audit fees: further evidence. Managerial Auditing Journal, 25(4), 309-327. https://doi.org/10.1108/02686901011034153
  • Singh, H., Woodliff, D., Sultana, N., & Newby, R. (2014). Additional Evidence on the Relationship between an Internal Audit Function and External Audit Fees in Australia. International Journal of Auditing, 18(1), 27-39. https://doi.org/10.1111/ijau.12009
  • Skinner, D. J., & Srinivasan, S. (2012). Audit quality and auditor reputation: Evidence from Japan. The Accounting Review, 87(5), 1737-1765. https://doi.org/10.2308/accr-50198
  • Soh, D.S.B., Martinov‐Bennie, N. (2011). "The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation", Managerial Auditing Journal, 26(7), 605-622. https://doi.org/10.1108/02686901111151332
  • Steinbart, P. J., Raschke, R. L., Gal, G., & Dilla, W. N. (2012). The relationship between internal audit and information security: An exploratory investigation. International Journal of Accounting Information Systems, 13(3), 228-243. https://doi.org/10.1016/j.accinf.2012.06.007
  • Steinbart, P. J., Raschke, R. L., Gal, G., & Dilla, W. N. (2018). The influence of a good relationship between the internal audit and information security functions on information security outcomes. Accounting, Organizations and Society, 71, 15-29. https://doi.org/10.1016/j.aos.2018.04.005
  • Stephens, N. M. (2011). External auditor characteristics and internal control reporting under SOX Section 302. Managerial Auditing Journal, 26(2), 4-129. https://doi.org/10.1108/02686901111095001
  • Stewart, J., Subramaniam, N. (2010), "Internal audit independence and objectivity: emerging research opportunities", Managerial Auditing Journal, 25(4), 328-360. https://doi.org/10.1108/02686901011034162
  • Stoel, D., Havelka, D., & Merhout, J. W. (2012). An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners. International Journal of Accounting Information Systems, 13(1), 60-79. https://doi.org/10.1016/j.accinf.2011.11.001
  • Subramaniam, N., Carey, P., de Zwaan, L., & Stewart, J. (2011). Internal audit involvement in enterprise risk management. Managerial Auditing Journal, 26(7), 586-604. https://doi.org/10.1108/02686901111151323
  • Sulaiman, N. A. (2017). Oversight of audit quality in the UK: insights into audit committee conduct. Meditari Accountancy Research, 25(3), 351-367. https://doi.org/10.1108/MEDAR-08-2016-0074
  • Suwaidan, M. S., & Qasim, A. (2010). External auditors' reliance on internal auditors and its impact on audit fees: an empirical investigation. Managerial Auditing Journal, 25(6), 509-525. https://doi.org/10.1108/02686901011054845
  • Tepalagul, N., & Lin, L. (2015). Auditor independence and audit quality: A literature review. Journal of Accounting, Auditing & Finance, 30(1), 101-121. https://doi.org/10.1177/0148558X14544505
  • Tiberius, V., & Hirth, S. (2019). Impacts of digitization on auditing: A Delphi study for Germany. Journal of International Accounting, Auditing & Taxation, 37, 100288. https://doi.org/10.1016/j.intaccaudtax.2019.100288
  • Tunçay, D. (2011). “İç Kontrol ile İç Denetimin Bağımsız Denetim Açısından Önemi ve Bir Anket Çalışması (Yüksek Lisans Tezi)”, Marmara Üniversitesi, İstanbul.
  • Uzun, S. (2016). “Bağımsız Denetimde İç Kontrol ve İç Denetimin Rolü (Yüksek Lisans Tezi)”, Okan Üniversitesi.
  • Vadasi, C., Bekiaris, M., & Andrikopoulos, A. (2019). "Corporate governance and internal audit: an institutional theory perspective", Corporate Governance, 20(1), 175-190. https://doi.org/10.1108/CG-07-2019-0215
  • Vasarhelyi, M. A., Alles, M., Kuenkaikaew, S., & Littley, J. (2012). The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. International Journal of Accounting Information Systems, 13(3), 267-281. https://doi.org/10.1016/j.accinf.2012.06.011
  • Wood, D. A. (2004). Increasing value through internal and external auditor coordination. The Institute of Internal Auditors Research Foundation.
  • Yalman, H. (2015). “İşletmelerde İç Kontrol Sistemi ve İç Denetimin Etkinliğinin Bağımsız Denetimdeki Yeri ve Önemi (Yüksek Lisans Tezi)”, Okan Üniversitesi.
  • Yalman, S. (2014). “İç Kontrol ve İç Denetimin Bağımsız Denetim Açısından Önemi ve Bir Anket Çalışması (Yüksek Lisans Tezi)”, Okan Üniversitesi.
  • Yıldırım, S. (2014). “İç Kontrol ile İç Denetimin Etkinliğinin Dış Denetim Süresine Etkisi (Yüksek Lisans Tezi)”, Trakya Üniversitesi.
Toplam 129 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Sayı
Yazarlar

Burak Özdoğan 0000-0002-8504-5085

Batuhan Fatih Mollaoğulları Bu kişi benim 0000-0002-7218-1299

Yayımlanma Tarihi 1 Kasım 2020
Gönderilme Tarihi 21 Mayıs 2020
Kabul Tarihi 28 Ağustos 2020
Yayımlandığı Sayı Yıl 2020 Cilt: 13 Sayı: 3

Kaynak Göster

APA Özdoğan, B., & Mollaoğulları, B. F. (2020). TÜRKİYE’DE İÇ DENETİM VE BAĞIMSIZ DENETİM İLİŞKİSİNE YÖNELİK YAPILAN LİSANSÜSTÜ TEZ ÇALIŞMALARI ÜZERİNE BİR ARAŞTIRMA. Journal of Accounting and Taxation Studies, 13(3), 787-817. https://doi.org/10.29067/muvu.740780

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