ENTEGRE DÜŞÜNCE BAĞLAMINDA RAPORLAMA VE İÇ DENETİMİN DÖNÜŞEN ROLÜ

Yıl 2020, Cilt: 2 Sayı: 2, 151 - 214, 31.12.2020

Melih Erdoğan Emine Esra Bilgiç

Öz

Küresel gelişmeler, değişen paydaş beklentileri ve risk ortamı nedeniyle iç denetim mesleğinin son yıllarda bir değişim yaşadığı söylenebilir. Kurumsal raporlamadaki bütünleşmeyi vurgulayan entegre raporlama da bu gelişmelerin bir sonucudur. Bu çalışmada, Türkiye’de entegre raporlamaya geçiş sürecinde iç denetimin rol ve sorumluluklarındaki değişim ve gelişim yapılan durum çalışmasıyla anlaşılmaya çalışılmıştır. Bu amaçla yapılan görüşmeler analiz edilerek bulgularıyla beşbaşlık altında ortaya konmuştur.
Çalışmanın sonucunda; Türkiye’de entegre düşünce ve sürdürülebilirlik bilincinin henüz tam olarak yerleşmediği ve bu alanda farkındalığın da yeterince artmadığı anlaşılmıştır. Türkiye’de iç denetçilerin dünyadaki gelişmeleri yakından takip etmeye çalıştığı; ancak ER uygulaması ve güvencesi konusunda temkinli davrandığı anlaşılmaktadır. İç denetçiler; entegre düşünce ve entegre raporlama anlamında beceri ve yetkinliklerini arttırdıkları takdirde, güvenilir bir danışman olabilecekleri gibi tecrübe ve çok yönlü bakışlarıyla bütünleşik güvencenin de bir parçası olabilecekleri sonucu çıkmaktadır. İç denetçilerin yeni bir uygulama olarak entegre raporlamayı sahiplenmeleri, mesleklerine değer katabilecekleri bir fırsat yaratmaktadır ve bu alanda gelecekte daha çok görev almaları beklenebilir.

Anahtar Kelimeler

entegre düşünce, entegre raporlama, iç denetim, güvence, danışmanlık

REPORTING IN THE CONTEXT OF INTEGRATED THINKING AND THE TRANSFORMATION IN INTERNAL AUDIT’S ROLE

Öz

Internal audit profession has experienced a change in recent years due to global developments, changing stakeholder expectations and risk environment. Integrated reporting, which emphasises the integration in corporate reporting is also a result of these developments. In this case study, during the transition process to integrated reporting in Turkey, it has been tried to put forward the transformation and development of internal audit's role and responsibilities. The interviews conducted for this purpose have been analysed and the findings are summarised under five topics.
As a result of the study; it is understood that integrated thinking and consciousness about sustainability has not yet fully settled in Turkey. It is also understood that the awareness in this area has not yet increased enough. In terms of integrated reporting, internal auditors in Turkey have tried to follow the developments closely; however, it is understood that they are cautious about the implementation and assurance of IR. It is clear that internal auditors may have a pioneering role in this area but not yet adequately entered this field due to the constraints in awareness, time and competence. If they increase their skills and competencies in terms of integrated thinking and integrated reporting; it can be said that internal auditors with their experience and versatility can be reliable consultants as well as being a part of integrated assurance. The adoption of integrated reporting as a new practice at the beginning, creates an opportunity for internal auditors to add value to their profession and it might be expected to take on more duties in this field in the future.

Anahtar Kelimeler

Integrated thinking, integrated reporting, internal audit, assurance, consulting

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