Increasing Importance of Internal Control in the Light of Global Developments, National and International Standards and Regulations Küresel Gelişmeler, Ulusal ve Uluslararası Standartlar ve Düzenlemeler Işığında İç Kontrolün Artan Önemi

Yıl 2020, Sayı: 118, 9 - 40, 01.09.2020

Tamer Aksoy Latif Aksoy

Öz

Geçmişte yaşanan küresel etkili muhasebe ve denetim skandalları, iç kontrol sisteminin İKS’nin öneminin ve İKS’ye yönelik küresel farkındalığın artmasında bir dönüm noktası olmuştur. Skandalların oluşumunda çok çeşitli faktörler rol oynamıştır. Bunlardan birisi de İKS’lerinin olmaması veya etkinliğinin sağlanamamasıdır. İç kontrol gerekliliği ve İKS’nin etkinliğinin sağlanması konusu, Sarbanes-Oxley SOX Yasası dâhil çok çeşitli ulusal/uluslararası standartlar ile yasal düzenlemelere konu edilmiştir. Söz konusu standartlar ve düzenlemelerde İKS’nin kurulması ve etkinliğinin sağlanmasına yönelik ilgili tarafların yönetim kurulu, denetim komitesi, üst yönetim, bağımsız denetçi, kamu gözetim otoritesi vb. kurumsal/bireysel sorumlulukları ciddi biçimde artırılmıştır. Etkin bir İKS, çok çeşitli açılardan tüm paydaşların ortak çıkarlarının korunması, varlıkların muhafazası, hedeflere ulaşma, kârlılık, faaliyetlerin etkinliğini/verimliliğini sağlama, yönetim/muhasebe kontrolü, politika, prosedür ve düzenlemelere uyum ve etik ilkelere riayet, kurumsal yönetim, kalite güvencesi, kurumsal risk yönetimi, şeffaflık, hesap verebilirlik, doğru/güvenilir raporlama, sürdürülebilirlik, rekabetçilik, denetime katkı vb. hayati bir emniyet bileşenidir. Çalışmada, öncelikle İKS’nin özellikleri kavramsal çerçeveyle birlikte irdelenmekte ve iç kontrol gerekliliğini ortaya koyan küresel skandallar ve ulusal/uluslararası standartlar ile yasal düzenlemelerin sistematik analizi yapılmaktadır

Anahtar Kelimeler

İç kontrol, Muhasebe ve denetim skandalları, UDS/TDS, Yasal düzenlemeler, Denetim

INCREASING IMPORTANCE OF INTERNAL CONTROL IN THE LIGHT OF GLOBAL DEVELOPMENTS, NATIONAL AND INTERNATIONAL STANDARDS AND REGULATIONS

Öz

The global auditing and accounting scandals of the past have been a turning point for the internal control system ICS by increasing its importance and necessity as well as global awareness towards it. Various factors played roles in the occurrence of scandals. A dominant one is the lack of ICS and/or the failure to make it efficient. The need for ICS and ensuring its effectiveness has been subject to various national/international standards and legal regulations including the Sarbanes-Oxley SOX Law. Institutional/individual responsibilities of the relevant parties board of directors, audit committee, senior management, independent auditor, public oversight authority, etc. for the establishment and effectiveness of ICS have been significantly increased in these standards and regulations. An effective ICS is a vital safety component in many respects such as protecting assets and common interests of all stakeholders, achieving goals, profitability, ensuring the effectiveness/efficiency of activities, management/accounting control, compliance with policy/procedure/legal regulations/ethical principles, corporate governance, quality assurance, CRM, transparency, accountability, accurate/reliable reporting, sustainability, competitiveness, contribution to audit and so on. This study examined the features of ICS with a conceptual framework and then analyzed systematically the global scandals, which revealed the necessity of internal control, as well as national and international standards and legal regulations

Anahtar Kelimeler

Internal control, Accounting and auditing scandals, ISAs/TASs, Regulations, Auditing

Kaynakça

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