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İç denetim fonksiyonunun dış denetçiler tarafından değerlenmesi: Türkiye’de bir kanaat fonksiyon yaklaşımı uygulaması

Internal audit function evaluation by external auditors: An application in belief functions approach in Turkey

Journal Name:

  • İstanbul Üniversitesi İşletme Fakültesi Dergisi

Publication Year:

  • 2014

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Purpose of this study is to investigate, how the internal audit function should be evaluated by external auditors. Internal audit function evaluation by external auditors is an important part of the audit process which is the determination of control risk. Evaluation of the internal audit function as a whole will directly affect the external auditors’ study’s scopes and durations. In this first part of the study, the U.S.A. researchs and regulations were examined.In the second part of the study, studies in the auditing literature which are related to evaluation techniques of the internal audit function risk wereexamined.In the third chapter of the study, Dempster-Shafer theory belief functions’ mathematical structure was represented briefly.In the framework of belief functions, an internal audit function evaluation method will be explained structurallyin the fourth chapter of the study. In the fifth section of the study, an experimental application of this model on the internal audit department of a company which located in Turkey was conducted.In the last section of the study, discussion issues which belong to the results of this application were discussed.
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Abstract (Original Language): 
Bu çalışma iç denetim fonksiyonun, dış denetçiler tarafından nasıl değerlendirilmesi gerektiğini araştırmak amacına yöneliktir. İşletmelerde yerleşik iç denetim fonksiyonun bağımsız dış denetçiler tarafından değerlendirilerek kontrol riskinin tespiti denetim sürecinin önemli parçasını oluşturmaktadır. İç denetim fonksiyonun bir bütün olarak değerlendirilmesi dış denetçinin yapacağı çalışmanın süresini ve kapsamını doğrudan etkiler niteliktedir. Bu çalışmada öncelikli olarak bu konuda yapılmış A.B.D.’deki düzenlemeler incelenecektir. Çalışmanın ikinci bölümünde iç denetim fonksiyonu riskinin tespitine ilişkin denetim yazınında yer alan çalışmalar değerlendirilecektir. Üçüncü bölümde bu alanda öne çıkan bir uygulama olan Demspter-Shafer teorisi kanaat fonksiyonlarının matematiksel yapısı kısaca gösterilecektir. Dördüncü bölümde kanaat fonksiyonları çerçevesinde, bir iç denetim fonksiyonu değerleme modeli yapısal olarak açıklanacaktır. Beşinci bölümde Türkiye’de yerleşik bir firmanın iç denetim departmanının, bu model vasıtasıyla dış denetçi tarafından incelenmesine yönelik örnek bir uygulama yapılacaktır. Son bölümde ise uygulamaya yönelik değerlendirmeler yapılarak, bu analitik model ile ilgili tartışma başlıkları incelenecektir.
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