Sinem ATEŞ

6925

İç Denetimde Dış Kaynak Kullanımı: Bir Literatür Taraması

İç denetimin yıllar içerisinde değişen rolü ve nihayetinde kurumlar için temel fonksiyonlardan biri haline gelmesi, kurumları iç denetim fonksiyonlarının verim- liliği ve etkinliği konusunda daha çok düşünmeye sevk etmektedir. İç denetimde dış kaynak kullanımı, kurumların bu amaçla irdelemesi gereken önemli bir hu- sustur. Bu çalışmada, temel araştırma konusu iç denetimde dış kaynak kulla- nımı olan uygulamalı çalışmalar literatür taraması yolu ile incelenmiş ve incele- nen çalışmaların bulguları doğrultusunda önerilerde bulunulmuştur. İç denetimi kimin gerçekleştireceği konusunda her firma için ideal olan tek bir yöntem mev- cut değildir. İç denetim fonksiyonunun hangi kaynaktan sağlanacağına karar ve- rirken, kurum büyüklüğü, iş süreçlerinin karmaşıklığı, kurumda süregelen iç de- netim yaklaşımı, iç denetim hizmeti ücretleri, iç denetim personeli maliyetleri vb. kurumların dikkate alması gereken önemli dinamiklerdir.

Outsourcing Internal Audit: A Literature Review

The evolving role of internal auditing and the fact that it is finally becoming one of the key business functions force institutions to think over the efficiency and ef- fectiveness of their internal audit functions. Institutions should address outso- urcing in internal auditing as it is crucial in the decision making process. This study provides a review of the applied studies on topics such as outsourcing and co-sourcing of internal audit activities and recommendations in the light of these findings. There is no one ideal way for the organization of internal audit for each and every company. In the decision making of the sourcing arrangement of the internal audit size of the institution, complexity of the business processes, inter- nal audit approach in the company, internal audit fees, personnel cost of the in- ternal audit department etc. are important factors that institutions should consi- der carefully.
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  • BURTON, F. Greg, Scott A. EMETT, Chad A. SIMON and David A. WOOD; (2012), “Corporate Managers' Reliance on Internal Auditor Recommendations”, Auditing: A Journal of Practice & Theory, 31(2), pp. 151-166.
  • CAPLAN, Dennis H. and Michael KIRSCHENHEITER; (2000), “Outsourcing and Audit Risk for Internal Audit Services”, Con- temporary Accounting Research, 17(3), pp. 387-428.
  • CAREY, Peter, Nava SUBRAMANIAM and Karin C. W. CHING; (2006), “Internal Audit Outsourcing in Australia”, Accounting & Finance, 46(1), pp. 11-30.
  • CORAM, Paul, Colin FERGUSON and Robyn MORONEY; (2008), “Internal Audit, Alternative Internal Audit Structures and the Level of Misappropriation of Assets Fraud”, Accounting & Finance, 48(4), pp. 543-559.
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  • GALANIS, Alexandros and David G. WOODWARD; (2006), “A Greek Perspective on the Decision to Outsource or Retain the Internal Audit Function”, Journal of Applied Accounting Re- search, 8(1), pp. 1-71.
  • GLOVER, Steven M., Douglas F. PRAWİTT and David A. WOOD; (2008), “Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision”, Contemporary Account- ing Research, 25(1), pp. 193-213.
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  • VAN PEURSEM, Karen and Lehan JIANG; (2008), “Internal Audit Outsourcing Practice and Rationales: SME Evidence From New Zealand”, Asian Review of Accounting, 16(3), pp. 219-245.
  • PRAWITT, Douglas F., Nathan Y. SHARP and David A. WOOD; (2012), “Internal Audit Outsourcing and the Risk of Mislead- ing or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?”, Contemporary Accounting Research, 29(4), pp. 1109-1136. Public Company Accounting Oversight Board (PCAOB); (2007), “An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements” Au- diting Standard No.5, Washington, DC: PCAOB. http://pcao- bus.org/Standards/Auditing/pages/auditing_standard_5.aspx, 14.04.2015.
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  • WİDENER, Sally K. And Frank H. SELTO; (1999), “Manage- ment Control Systems and Boundaries of the Firm: Why Do Firms Outsource Internal Auditing Activities?”, Journal of Man- agement Accounting Research, 11, pp. 45-73.
Finans Politik ve Ekonomik Yorumlar Dergisi-Cover
  • ISSN: 1307-7112
  • Yayın Aralığı: Yılda 4 Sayı
  • Başlangıç: 1963
  • Yayıncı: İSTANBUL OKAN ÜNİVERSİTESİ
Arşiv
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Sinem ATEŞ

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