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.
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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