BAĞIMSIZ DENETİMİN ŞİRKET ÜZERİNDEKİ ETKİLERİNİN DEĞERLENDİRİLMESİ: KAYİK DIŞI ŞİRKETLERDE NİTEL BİR ANALİZ

Yıl 2022, Cilt: 15 Sayı: 1, 51 - 84, 01.03.2022

Bülent Kınay Hüseyin Dalgar

https://doi.org/10.29067/muvu.947287

Öz

Bu araştırmanın amacı KAYİK (Kamu Yararını İlgilendiren Kuruluşlar) dışı şirketlerde zorunlu hale getirilen bağımsız denetimin, şirket üzerindeki etkilerini tespit etmektir. Araştırmada nitel yöntem kapsamında yarı yapılandırılmış görüşme tekniği tercih edilmiştir. Denetimin şirket üzerindeki etkilerini belirleyebilmek için İSO (İstanbul Sanayi Odası) 500’de listelenen şirketler arasından 20 şirketin mali işler yöneticileri ile görüşme yapılmıştır. Görüşme sonucunda öne çıkan bulgular ise, fon sağlama imkanlarını kolaylaştırma, iş süreçleri ve iç kontrol düzeyinde yönetime faydalı tavsiyeler verme ve iç kontrolü geliştirme, hata veya suistimal nedeniyle maddi hata olasılığını azaltma ve kurumsallaşma sürecini olumlu etkileme olarak ortaya çıkmıştır.

Anahtar Kelimeler

Denetim, Denetimin Değeri, KAYİK Dışı Şirketler

EVALUATION OF THE EFFECTS OF AN AUDIT ON A COMPANY: A QUALITATIVE ANALYSIS IN PRIVATE COMPANIES

Öz

The purpose of this research is to determine the effects of independent auditing, which is mandatory in companies that are not public interest entities (PIEs). In the research, the semi-structured interview technique was preferred within the scope of the qualitative method. To determine the effects of an audit on a company, interviews were made with the finance managers of 20 companies from the companies listed in the Istanbul Chamber of Industry (ISO) 500. As a result of the interview the prominent findings are facilitating funding opportunities, giving advice to management at the level of business processes and internal control, improving internal control, reducing the possibility of material error due to error or abuse, and positively affecting the institutionalization process.

Anahtar Kelimeler

Audit, Private Companies, Value of Audit

Kaynakça

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