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.

Kaynakça

ABBOTT, Lawrence J., Susan PARKER, Gary F. PETERS and Dasaratha V. RAMA; (2007), “Corporate Governance, Audit Quality and the Sarbanes-Oxley Act: Evidence From Internal Audit Outsourcing”, The Accounting Review, 82(4), pp. 803- 835.

ABBOTT, Lawrence J., Susan PARKER, Gary F. PETERS; (2012), “Audit Fee Reductions from Internal Audit-Provided As- sistance: The Incremental Impact of Internal Audit Character- istics”, Contemporary Accounting Research, 29(1), pp. 94-118.

ABDOLMOHAMMADI, Mohammad; (2013), “Correlates of Co- Sourcing/Outsourcing of Internal Audit Activities”, Auditing: A Journal of Practice & Theory, 32(3), pp. 69-85.

AHLAWAT, Sunita S. and David J. LOWE; (2004), “An Ex- amination of Internal Auditor Objectivity: In-House Versus Outsourcing”, Auditing: A Journal of Practice & Theory, 23(2), pp.147-158.

BARAC, Karin and Kgobalale N. MOTUBATSE; (2009), “Inter- nal Audit Outsourcing Practices in South Africa”, African Jour- nal of Business Management, 3(13), pp. 969-979.

AREL, Barbara; (2010), “The Influence of Litigation Risk and Internal Audit Source on Reliance Decisions”, Advances in Ac- counting, incorporating Advances in International Accounting, 26(2), pp. 170-176.

BARR, Robert H. and Stanley Y. CHANG; (1993), “Outsourcing Internal Audits: A Boon or Bane?”, Managerial Auditing Journal, 8(1), pp. 14-17.

BRANDON, Duane M.; (2010), “External Auditor Evaluations of Outsourced Internal Auditors”, Auditing: A Journal of Practice & Theory, 29(2), pp. 159-173.

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.

DAVIDSON, Bruce I., Naman K. DESAI and Gregory J. GE- RARD; (2013), “The Effect of Continuous Auditing on the Re- lationship Between Internal Audit Sourcing and The External Auditor's Reliance On The Internal Audit Function”, Journal of Information Systems, 27(1), pp. 41-59.

DEL VECCHIO, Stephen C. and B. Douglas CLINTON; (2003), “Cosourcing and Other Alternatives in Acquiring Internal Audit- ing Services”, Internal Audıtıng, 18(3), pp. 33-39. DESAI, Naman K., Gregory J. GERARD and Arindam TRIPA- THY; (2011), “Internal Audit Sourcing Arrangements and Reli- ance by External Auditors”, Auditing: A Journal of Practice & Theory, 30(1), pp. 149-171.

DICKINS, Denise and Dennis O’REILLY; (2009), “The Qualifi- cations and Independence of Internal Auditors”, Internal Audit- ing, 24(3), pp. 14-21. DİNÇ, Engin ve Bilal GEREKAN; (2008), “İç Denetim Hizmetlerinin Dışarıdan Satın Alınması Kararını Etkileyen Fak- törler ve Bazı Nitelikler Açısından Farklılıkların Analizi”, Sül- eyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 13(3), ss. 67-88.

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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JAMES, Kevin L; (2003), “The Effects of Internal Audit Struc- ture on Perceived Financial Statement Fraud Prevention” Ac- counting Horizons, 17(4), pp. 315-327.

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MAJDALAWIEH, Munir and Yass ALKAFAJI; (2012), “Out- sourcing the Internal Audit Activities: An Empirical Study of Practices in the United Arab Emirates (UAE)”, Internal Audit- ing, 27(6), pp. 25-36.

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Kaynak Göster