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ENTEGRE DÜŞÜNCE BAĞLAMINDA RAPORLAMA VE İÇ DENETİMİN DÖNÜŞEN ROLÜ

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

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.

Kaynakça

  • ACCA. (2017). Insights into Integrated Reporting. Retrieved from https://integratedreporting.org/resource/acca-insights-into-integrated-reporting/
  • Adams, C. (2015). The international integrated reporting council: a call to action. Critical Perspectives on Accounting, 27, 23–28. https://doi.org/10.1016/j.cpa.2014.07.001
  • Adams, P., Cutler, S., McCuaig, B., Rai, S. & Roth, J. (2016). Sawyer’s İç Denetçiler için Rehber (Cilt 1) (Çev: Çetin Özbek). İstanbul: Türkiye İç Denetçiler Enstitüsü Yayınları, Yayın No: 10.
  • Aras, G. ve Sarıoğlu, G.U. (2015). Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama. Yayın No: T/2015, 10-567, İstanbul: TÜSİAD.
  • Aras, G., Özsözgün Çalışkan, A., Esen, E., Kutlu FURTUNA, Ö. (2019). Türkiye’de entegre raporlama:mevcut durum, paydaşların algı ve beklentileri.
  • Baxter, P., and Jack, S. (2008). Qualitative Case Study Methodology: Study Design and Implementation for Novice Researchers . The Qualitative Report, 13(4), 544-559.
  • De Villiers, C., Rinaldi, L. and Unerman, J. (2014). Integrated reporting: insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042-1067. Retrieved from https:// doi.org/10.1108/AAAJ-06-2014-1736.
  • Deloitte (2011). The Role of Internal Audit in Integrated Reporting:A Blend of the Right Ingredients.
  • Deloitte (2018). Internal Audit 3.0 The future of Internal Audit is now.
  • Dumay, J., La Torre, M., Farneti, F. (2018). Developing trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU. Journal of Intellectual Capital, 20(1), 11-39.
  • ECIIA- The European Confederation of Institutes of Internal Auditing (2015). Non-Financial Reporting: Building trust with internal audit
  • Eccles R, Krzus M.(2010). One Report: Integrated Reporting For A Sustainable Strategy [e-book]. Hoboken, NJ : John Wiley & Sons
  • Eccles, R. G., Saltzman, D. (2011). Achieving Sustainability Through Integrated Reporting. Stanford Social Innovation Review, 9(3), 56-61.
  • Engelbrecht, L., Yasseen, Y. and Omarjee, I. (2018). The role of the internal audit function in integrated reporting: a developing economy perspective. Meditari Accountancy Research, 26(4), 657-674.
  • EU Directive 2014/95/EU, Retrieved from http://data.europa.eu/eli/dir/2014/95/oj
  • Gergerli, N. (2017). Entegre Raporlama ve Gelişim Süreci . Y. Selvi (Ed). İşletmelerde Finansal olmayan Verilerin Raporlanması içinde (s.181-212). İstanbul: Türkmen Yayınevi.
  • Gillham, B. (2000). Case Study Research Methods .United Kingdom: Paston PrePress Ltd.
  • Higgins, C., Stubbs, W. and Love, T. (2014). Walking the talk(s): organisational narratives of integrated reporting. Accounting, Auditing and Accountability Journal, 27(7),1090-1119. Huibers, S. C. J. (2015). Combined Assurance: One Language, One Voice, One View, The Global Internal Audit Common Body of Knowledge.
  • IAASB (2015). Working Group Publication: Exploring Assurance on Integrated Reporting and Other Emerging Developments in External Reporting.
  • Institute of Internal Auditors (IIA). (2015a). Enhancing Integrated Reporting Internal Audit Value Proposition.
  • Institute of Internal Auditors (IIA). (2015b). The Role of Internal Audit in Non-Financial and Integrated Reporting.
  • International Integrated Reporting Council (IIRC) (2011). Towards Integrated Reporting: Communicating Value in the 21st Century.
  • International Integrated Reporting Council (IIRC) (2013). Uluslararası Entegre Raporlama ER Çerçevesi.
  • International Integrated Reporting Council (IIRC) (2020a). Integrated Thinking & Strategy: State of Play Report
  • International Integrated Reporting Council (IIRC) (2020b). Consultation Draft of the International IR Framework.
  • Karğın, S., Aracı, H., Aktat, H. (2013). Entegre Raporlama: Yeni Bir Raporlama Perspektifi”, Muhasebe ve Vergi Uygulamaları Dergisi, 6 (1), 27-46.
  • King, M., Roberts, L. (2013). Entegre Düşünce 21. Yüzyılın İş Yapma Şekli, Juta and Company (Pty) Ltd. KPMG. (2015). The KPMG survey of corporate responsibility reporting 2015.
  • Kurt, S. (2019). Entegre Düşünmek Nedir?. TİDE Academia Research, 1(1),109-129.
  • Maroun, W. (2017). Assuring the integrated report: insights and recommendations from auditors and preparers. The British Accounting Review, 49(3), 329-346.
  • Mio, C., Marco, F. , Pauluzzo, R. (2016). Internal application of IR principles: Generali's Internal Integrated Reporting. Journal of Cleaner Production, 139, 204-218.
  • Onay, A., Erdoğan, M. (2019). Yönetişim-Risk-Uygunluk (YRU Yaklaşımı ve İç Denetim Fonksiyonu İlişkisi: İç Denetim Sorumluluklarının YRU Yaklaşımına Etkisi Üzerine Yapısal Eşitlik Modeli Araştırması. TİDE Academia Research, 1(2), 149-198.
  • Owen, G. (2013). Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum. Accounting Education, 22(4), 340-356, Retrieved from https://doi.org/10.1080/09639284.2013.817798
  • Pickett, K.H.S. (2004). The Internal Auditor at Work. John Wiley& Sons. USA:New Jersey.
  • PwC (2013). Integrated reporting, going beyond the financial results.
  • PwC (2017) State of the Internal Audit Profession Study ,Staying the Course toward True North: Navigating Disruption.
  • Sarens, G., Decaux, L. and Lenz, R. (2012). Combined Assurance: Case Studies on a Holistic Approach to Organizational Governance. Altamonte Springs, FL: The IIA Research Foundation.
  • Sawyer, L., Dittenhofer, M.A., Scheiner, J.H. (2005). Sawyer's internal auditing: the practice of modern internal auditing. The IIA Research Foundation, Altamonte Springs, FL.
  • Soh D.S.B., Leung P., Leong S. (2015) The Development of Integrated Reporting and the Role of the Accounting and Auditing Profession. Rahim M., Idowu S. (Eds). Social Audit Regulation: development, challenges and opportunities içinde (33-57) (CSR, Sustainability, Ethics & Governance) Springer, Springer Nature.
  • Soh, D. , Martinov-Bennie, N. (2015). Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal, 30 (1), 80-111. Retrieved from https://doi.org/10.1108/MAJ-08-2014-1075
  • Stubbs, W., Higgins, C. (2014) Integrated Reporting and internal mechanisms of change. Accounting, Auditing & Accountability Journal, 27 (7), 1068 – 1089.
  • Uluslararası İç Denetim Standartları(UİDS) (2016). Uluslararası Mesleki Uygulama Çerçevesi (UMUÇ). (Çev: Türkiye İç Denetim Enstitüsü). The Institute of Internal Auditors (IIA).
  • Yin, R. K. (2009). Case Study Research Design and Methods (4th Edition).
  • Yin, R. K. (2011). Qualitative Research from Start to Finish., The Guilford Press
  • Yükçü, S. Ve Kaplanoğlu, E. (2016). Sürdürülebilir Kalkınma Finansal Olmayan Raporlamanın Önemi. Muhasebe Bilim Dünyası Dergisi. 18 (Özel Sayı-1), s.63

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

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

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.

Kaynakça

  • ACCA. (2017). Insights into Integrated Reporting. Retrieved from https://integratedreporting.org/resource/acca-insights-into-integrated-reporting/
  • Adams, C. (2015). The international integrated reporting council: a call to action. Critical Perspectives on Accounting, 27, 23–28. https://doi.org/10.1016/j.cpa.2014.07.001
  • Adams, P., Cutler, S., McCuaig, B., Rai, S. & Roth, J. (2016). Sawyer’s İç Denetçiler için Rehber (Cilt 1) (Çev: Çetin Özbek). İstanbul: Türkiye İç Denetçiler Enstitüsü Yayınları, Yayın No: 10.
  • Aras, G. ve Sarıoğlu, G.U. (2015). Kurumsal Raporlamada Yeni Dönem: Entegre Raporlama. Yayın No: T/2015, 10-567, İstanbul: TÜSİAD.
  • Aras, G., Özsözgün Çalışkan, A., Esen, E., Kutlu FURTUNA, Ö. (2019). Türkiye’de entegre raporlama:mevcut durum, paydaşların algı ve beklentileri.
  • Baxter, P., and Jack, S. (2008). Qualitative Case Study Methodology: Study Design and Implementation for Novice Researchers . The Qualitative Report, 13(4), 544-559.
  • De Villiers, C., Rinaldi, L. and Unerman, J. (2014). Integrated reporting: insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042-1067. Retrieved from https:// doi.org/10.1108/AAAJ-06-2014-1736.
  • Deloitte (2011). The Role of Internal Audit in Integrated Reporting:A Blend of the Right Ingredients.
  • Deloitte (2018). Internal Audit 3.0 The future of Internal Audit is now.
  • Dumay, J., La Torre, M., Farneti, F. (2018). Developing trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU. Journal of Intellectual Capital, 20(1), 11-39.
  • ECIIA- The European Confederation of Institutes of Internal Auditing (2015). Non-Financial Reporting: Building trust with internal audit
  • Eccles R, Krzus M.(2010). One Report: Integrated Reporting For A Sustainable Strategy [e-book]. Hoboken, NJ : John Wiley & Sons
  • Eccles, R. G., Saltzman, D. (2011). Achieving Sustainability Through Integrated Reporting. Stanford Social Innovation Review, 9(3), 56-61.
  • Engelbrecht, L., Yasseen, Y. and Omarjee, I. (2018). The role of the internal audit function in integrated reporting: a developing economy perspective. Meditari Accountancy Research, 26(4), 657-674.
  • EU Directive 2014/95/EU, Retrieved from http://data.europa.eu/eli/dir/2014/95/oj
  • Gergerli, N. (2017). Entegre Raporlama ve Gelişim Süreci . Y. Selvi (Ed). İşletmelerde Finansal olmayan Verilerin Raporlanması içinde (s.181-212). İstanbul: Türkmen Yayınevi.
  • Gillham, B. (2000). Case Study Research Methods .United Kingdom: Paston PrePress Ltd.
  • Higgins, C., Stubbs, W. and Love, T. (2014). Walking the talk(s): organisational narratives of integrated reporting. Accounting, Auditing and Accountability Journal, 27(7),1090-1119. Huibers, S. C. J. (2015). Combined Assurance: One Language, One Voice, One View, The Global Internal Audit Common Body of Knowledge.
  • IAASB (2015). Working Group Publication: Exploring Assurance on Integrated Reporting and Other Emerging Developments in External Reporting.
  • Institute of Internal Auditors (IIA). (2015a). Enhancing Integrated Reporting Internal Audit Value Proposition.
  • Institute of Internal Auditors (IIA). (2015b). The Role of Internal Audit in Non-Financial and Integrated Reporting.
  • International Integrated Reporting Council (IIRC) (2011). Towards Integrated Reporting: Communicating Value in the 21st Century.
  • International Integrated Reporting Council (IIRC) (2013). Uluslararası Entegre Raporlama ER Çerçevesi.
  • International Integrated Reporting Council (IIRC) (2020a). Integrated Thinking & Strategy: State of Play Report
  • International Integrated Reporting Council (IIRC) (2020b). Consultation Draft of the International IR Framework.
  • Karğın, S., Aracı, H., Aktat, H. (2013). Entegre Raporlama: Yeni Bir Raporlama Perspektifi”, Muhasebe ve Vergi Uygulamaları Dergisi, 6 (1), 27-46.
  • King, M., Roberts, L. (2013). Entegre Düşünce 21. Yüzyılın İş Yapma Şekli, Juta and Company (Pty) Ltd. KPMG. (2015). The KPMG survey of corporate responsibility reporting 2015.
  • Kurt, S. (2019). Entegre Düşünmek Nedir?. TİDE Academia Research, 1(1),109-129.
  • Maroun, W. (2017). Assuring the integrated report: insights and recommendations from auditors and preparers. The British Accounting Review, 49(3), 329-346.
  • Mio, C., Marco, F. , Pauluzzo, R. (2016). Internal application of IR principles: Generali's Internal Integrated Reporting. Journal of Cleaner Production, 139, 204-218.
  • Onay, A., Erdoğan, M. (2019). Yönetişim-Risk-Uygunluk (YRU Yaklaşımı ve İç Denetim Fonksiyonu İlişkisi: İç Denetim Sorumluluklarının YRU Yaklaşımına Etkisi Üzerine Yapısal Eşitlik Modeli Araştırması. TİDE Academia Research, 1(2), 149-198.
  • Owen, G. (2013). Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum. Accounting Education, 22(4), 340-356, Retrieved from https://doi.org/10.1080/09639284.2013.817798
  • Pickett, K.H.S. (2004). The Internal Auditor at Work. John Wiley& Sons. USA:New Jersey.
  • PwC (2013). Integrated reporting, going beyond the financial results.
  • PwC (2017) State of the Internal Audit Profession Study ,Staying the Course toward True North: Navigating Disruption.
  • Sarens, G., Decaux, L. and Lenz, R. (2012). Combined Assurance: Case Studies on a Holistic Approach to Organizational Governance. Altamonte Springs, FL: The IIA Research Foundation.
  • Sawyer, L., Dittenhofer, M.A., Scheiner, J.H. (2005). Sawyer's internal auditing: the practice of modern internal auditing. The IIA Research Foundation, Altamonte Springs, FL.
  • Soh D.S.B., Leung P., Leong S. (2015) The Development of Integrated Reporting and the Role of the Accounting and Auditing Profession. Rahim M., Idowu S. (Eds). Social Audit Regulation: development, challenges and opportunities içinde (33-57) (CSR, Sustainability, Ethics & Governance) Springer, Springer Nature.
  • Soh, D. , Martinov-Bennie, N. (2015). Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal, 30 (1), 80-111. Retrieved from https://doi.org/10.1108/MAJ-08-2014-1075
  • Stubbs, W., Higgins, C. (2014) Integrated Reporting and internal mechanisms of change. Accounting, Auditing & Accountability Journal, 27 (7), 1068 – 1089.
  • Uluslararası İç Denetim Standartları(UİDS) (2016). Uluslararası Mesleki Uygulama Çerçevesi (UMUÇ). (Çev: Türkiye İç Denetim Enstitüsü). The Institute of Internal Auditors (IIA).
  • Yin, R. K. (2009). Case Study Research Design and Methods (4th Edition).
  • Yin, R. K. (2011). Qualitative Research from Start to Finish., The Guilford Press
  • Yükçü, S. Ve Kaplanoğlu, E. (2016). Sürdürülebilir Kalkınma Finansal Olmayan Raporlamanın Önemi. Muhasebe Bilim Dünyası Dergisi. 18 (Özel Sayı-1), s.63

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme, İşletme Finans
Bölüm Makaleler
Yazarlar

Melih ERDOĞAN>
ANADOLU UNIVERSITY
0000-0001-7119-375X
Türkiye


Emine Esra BİLGİÇ> (Sorumlu Yazar)
ANADOLU UNIVERSITY
0000-0003-1760-2799
Türkiye

Yayımlanma Tarihi 31 Aralık 2020
Gönderilme Tarihi 12 Ekim 2020
Kabul Tarihi 1 Şubat 2021
Yayınlandığı Sayı Yıl 2020, Cilt 2, Sayı 2

Kaynak Göster

APA Erdoğan, M. & Bilgiç, E. E. (2020). ENTEGRE DÜŞÜNCE BAĞLAMINDA RAPORLAMA VE İÇ DENETİMİN DÖNÜŞEN ROLÜ . TIDE AcademIA Research , 2 (2) , 151-214 . Retrieved from https://dergipark.org.tr/tr/pub/tide/issue/60375/809433