Denetimde Yeni Trendler: Teori ve Uygulamalar 2
New Trends in Auditing: Theory and Practices 2
Contributor(s): Nazan Güngör Karyağdi (Editor)
Subject(s): Business Economy / Management, Energy and Environmental Studies, Methodology and research technology, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Özgür Yayın Dağıtım Ltd. Şti.
Keywords: Agile Audit; digitalization; Audit process;
Summary/Abstract: Technological developments in recent years have increased the importance of auditing day by day and have begun to seriously affect audit processes. This situation has made it necessary for businesses to control, report and take necessary precautions in the audited processes, as in all areas from accounting to finance, from production to marketing. With these developments, the importance of real-time and instant execution of all activities in the digital environment has emerged. Creation of digital infrastructure in audit and audit processes, management, sustainability, accountability, transparent analysis and reporting of activities, etc. aspects is of great importance. The creation of a digital infrastructure is very important in terms of both ensuring competitive advantage and carrying out the activities in accordance with the transformation and developments. Today's understanding of auditing is in a constant development trend by taking all these developments into consideration. Adaptation of all parties to this new climate emerging in the field of auditing will contribute to a better understanding of the importance of auditing. Studies within the scope of the work reveal that inspection is an indispensable process in every field. Reading the works from this point of view will provide an important awareness in the perspective of the inspection and inspection process.
- E-ISBN-13: 978-975-447-608-8
- Page Count: 145
- Publication Year: 2023
- Language: Turkish
Bağımsız Denetimde Adli Muhasebenin Rolü
Bağımsız Denetimde Adli Muhasebenin Rolü
(The Role of Forensic Accounting in Independent Auditing)
- Author(s):Kadir Gökoğlan, Abdulkadir Bilen, Serkan Güngör
- Language:Turkish
- Subject(s):Business Economy / Management, Accounting - Business Administration
- Page Range:3-19
- No. of Pages:17
- Keywords:Forensic accounting; intependent auditing; forensic accountants;
- Summary/Abstract:In today's advanced commercial and economic fields, it is a known fact that businesses have applied to various financial tricks and secret policies to strengthen their financial situation. Businesses also aim to reduce or fully dispose of their obligations through these secret policies and financial tricks. When these goals are achieved, the inaccuracies in the financial data of businesses have also adversely affected data related to the country's economy, resulting in incorrect information made available to the public in both micro and macro economic terms. For these reasons, financial control of businesses is being conducted by independent organizations, and compliance with relevant laws, regulations, and standards is determined, and businesses are trying to share their financial situation with the public correctly and clearly. In order to be more clear about the adverse situations that may lead to legal consequences during the audit process, people who are equipped with special training in both accounting and law are needed. This is where the concepts of forensic accounting and forensic accountants come into play. In this study, topics such as forensic accounting, forensic accountants, independent audit and independent audit are to be explained as to how forensic accounting is used.
Muhasebe Denetiminde Analitik İnceleme Prosedürlerinde Yararlanılan Mali Tablo Analizi Teknikleri
Muhasebe Denetiminde Analitik İnceleme Prosedürlerinde Yararlanılan Mali Tablo Analizi Teknikleri
(Financial Statement Analysis Techniques Used in Analytical Review Procedures in Accounting Audit)
- Author(s):Yasemin Ezin
- Language:Turkish
- Subject(s):Business Economy / Management, Methodology and research technology, Accounting - Business Administration
- Page Range:21-35
- No. of Pages:15
- Keywords:accounting audit; Financial Statement Analysis Techniques; Analytical examination procedures;
- Summary/Abstract:There are many evidence collection techniques to test the compliance of internal policies and guidelines in order to carry out the audit activity that provides reliable information in a healthy manner. Analytical examination procedures (AEP), the importance of which has been emphasized in recent years from these techniques, contribute to the relevant stages of the audit by using different analysis methods where business data are evaluated. Among the techniques used by auditors in the application of analytical review procedures are ratio analyses and basic statistical analysis techniques used in financial statement analysis. In this study, the financial statement analysis techniques used in AEP applications are discussed in detail and their importance for the auditor, the stages at which they are used in the audit process and the purposes of their use are emphasized.
Blokchain Teknolojisinin İç Denetim Uygulamalarına Etkisi
Blokchain Teknolojisinin İç Denetim Uygulamalarına Etkisi
(Effect of Blockchain Technology on Internal Audit Applications)
- Author(s):Halime Karaca
- Language:Turkish
- Subject(s):Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
- Page Range:37-52
- No. of Pages:16
- Keywords:Internal audit; Blockchain technology;
- Summary/Abstract:İç denetim, kurum bünyesinde bağımsız olarak kurulan ve kurumun faaliyetlerini bağımsız olarak inceleyip analiz eden ve değerlendiren bir fonksiyondur. İç denetimin amacı; incelenen faaliyetlere ilişkin nesnel analiz, değerlendirme, tavsiye ve yorumlar yaparak yönetimin bütün kademelerine sorumluluklarını etkin bir şekilde yerine getirmelerine yardımcı olmaktır. Blockchain, bloklardan oluşan zincir yapıdaki şifrelenmiş işlem takibini sağlayan dağıtık yapıdaki bir veri tabanı sistemidir. Blockchain teknolojisi, iş süreçlerinin dijitalleşmesine neden olacak ve denetim ve iç denetim uygulamalarını etkileyecek bir devrim niteliği taşımaktadır. Blokchain teknolojisinin avantajlarının yanı sıra riskleri de mevcuttur. İç denetçilerin faaliyette bulundukları kurumlarda risklerin yönetimi için ihtiyaç duyulacak risk ve kontroller hakkında proaktif olarak tavsiyelerde bulunabilmeleri gerekliliği, blockchain sistemlerinin denetiminde iç denetçilerin yeni bir yaklaşım benimsemesini gerektirmektedir. Çalışma da öncelikle iç denetim kavramı ve iç denetim uygulamaları ile blokchain teknolojisi teorik olarak incelenerek, blokchain teknolojisinin iç denetim uygulamalarına etkisi teorik çerçevede değerlendirilecektir.
Blok Zinciri Teknolojisine Muhasebe ve Denetim Yönünden Bakış
Blok Zinciri Teknolojisine Muhasebe ve Denetim Yönünden Bakış
(Accounting and Auditing Perspective on Blockchain Technology)
- Author(s):Seval ELDEN ÜRGÜP
- Language:Turkish
- Subject(s):Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
- Page Range:53-65
- No. of Pages:13
- Keywords:Blockchain technology; accounting; auditing;
- Summary/Abstract:Through the blockchain database, units do not need a third-party application to provide cybersecurity and verification of transactions such as order, payment or service transfer. The trust protocol created with blockchain components offers a condition that provides a reliable, transparent and accountable advantage. Blockchain technology forms the basis of data security and transparency, thanks to distributed databases as opposed to centralized structures. With the development of internet technologies, communication has become much easier, the interaction of people with each other has increased and an increasingly interconnected society has formed. Nowadays, it is seen that artificial intelligence technologies such as smart phones, internet of things, smart contracts, which are developed depending on the blockchain, are rapidly becoming widespread. With the inclusion of these technologies in daily life more in the near future, it is thought that the blockchain will be an effective tool to increase the power of the network between people, applications and objects. This study focuses on the effects of blockchain technology on accounting and auditing. Blockchain technology brought a different perspective to accounting and brought a three-sided registration system to the agenda. This does not mean that the double-sided registration system, which has been used for years, should be abandoned and the current practice should not be concluded as unnecessary. This only ensures that new roles are given to the accounting and auditing field within the technological developments. All events are included as part of the chain in accounting transactions that are connected to the Internet. This shows that it ensures the preparation of financial statements that are safe and that minimize errors and cheating for individuals and organizations who want to obtain information from accounting. Thus, it helps them to fulfill the main objectives of the audit.
Hesap Verebilirlik, Muhasebe ve Güvencede Blokzincir Teknolojisi ve Yapay Zeka’nın Gelişim Fırsatı ve Kullanımı
Hesap Verebilirlik, Muhasebe ve Güvencede Blokzincir Teknolojisi ve Yapay Zeka’nın Gelişim Fırsatı ve Kullanımı
(Development Opportunity and Use of Blockchain Technology and Artıfıcial Intelligence in Accountability, Accounting and Assurance)
- Author(s):Reşat KARCIOĞLU, Fatih Ömür Binici
- Language:Turkish
- Subject(s):Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
- Page Range:67-79
- No. of Pages:13
- Keywords:Blockchain systems and technology; AI in accounting; assurance;
- Summary/Abstract:Technologies in the digital world are causing problems arising from their combination with accounting, auditing and accountability, renewing the activities of professions and practitioners and focusing on information governance, data, production and transmission as well as transparency, risks and trust in digital procedures. Therefore, the digital revolution practitioners, professionals, academics, regulators are changing the procedures they are applying. In this direction, it is aimed to investigate the current development of artificial intelligence and blockchain applications, which are important developments of the last decade for the accounting and auditing profession, and to discuss its effects. Technologies such as Blockchain and Artificial Intelligence have played, or are playing, important roles in providing shared, verified and agreed-upon auditable data in the field of accounting and auditing. Audit can increase audit effectiveness with AI tools using traceable and auditable blockchain data. Blockchain can prevent the information asymmetry of effective accounting and creates platforms where all stakeholders can be included. Therefore, for further research, it is necessary to carry out studies on how to manage and combine blockchain and Artificial intelligence.
Çevresel Maliyetlerin Muhasebeleştirilmesi ve Denetimi
Çevresel Maliyetlerin Muhasebeleştirilmesi ve Denetimi
(Accounting and Audit of Environmental Costs)
- Author(s):Murat Katı
- Language:Turkish
- Subject(s):Business Economy / Management, Energy and Environmental Studies, Economic development, Accounting - Business Administration
- Page Range:81-97
- No. of Pages:17
- Keywords:accounting; environmental issues; sustainable development; audit;
- Summary/Abstract:As a result of economic growth and sustainable development; Together with increasing environmental problems such as rapid population growth, technological developments, industrialization, air pollution, water pollution, wastes, the ecological balance is deteriorated and affects human life negatively. The deterioration of the ecological balance has increased the environmental awareness of the societies, as well as the necessity for businesses to give more importance to this issue. The costs incurred by the enterprises arising from the product or service production process and the costs incurred as a result of their environmental activities are defined as environmental costs. As a result of increasing environmental awareness, environmental costs have become a sub-discipline of accounting, called environmental accounting or green accounting. In this study, the concept of environmental cost, classification of environmental costs, accounting and control of environmental costs are explained.
Denetimde Rotasyon Çalışmalarının R Programı ile Bibliyometrik Analizi
Denetimde Rotasyon Çalışmalarının R Programı ile Bibliyometrik Analizi
(Bibliometric Analysis of Rotation Studies in Audit with Program R)
- Author(s):Özge Özkan
- Language:Turkish
- Subject(s):Accounting - Business Administration
- Page Range:99-120
- No. of Pages:22
- Keywords:Auditor Rotation; Audit Firm Rotation;
- Summary/Abstract:Audit rotation has been suggested as a factor that reduces audit failures and conflicts of interest between audit firms and audit partners with their clients. However, various studies have brought some discussions about rotation. While some studies have found findings supporting compulsory rotation, some studies have identified disadvantages caused by rotation. The aim of this study is to understand the development of rotation in auditing and to develop suggestions for future studies. In the study, bibliometric analysis of the rotation literature in the audit was made in the R statistics program. 169 articles published until 2022 were reached in the Scopus database. It is seen that the articles are mostly co-authored, the publications have increased especially since 2002 and the journal with the highest number of publications is the "Managerial Auditing Journal". When the cooperation of the countries in relation to the publications in the field is examined, the countries with the highest cooperation are determined as the USA and Australia.
Bankacılık Sektöründe İç Denetimin Kurumsal Yönetim Üzerindeki Etkisi
Bankacılık Sektöründe İç Denetimin Kurumsal Yönetim Üzerindeki Etkisi
(The Impact of Internal Audit on Corporate Governance in the Banking Sector)
- Author(s):Kadir Gökoğlan, Abdulkadir Bilen, Serpil Çelik
- Language:Turkish
- Subject(s):Business Economy / Management, Accounting - Business Administration
- Page Range:121-137
- No. of Pages:17
- Keywords:Internal audit: banking; corporate governance;
- Summary/Abstract:Today, the transactions related to economic resources (money, foreign exchange, mine, stock market volume) and the fact that these transactions are carried out directly or indirectly by the bank and that this carries a high risk in parallel with this has brought internal audit to an important dimension. In recent years, with the growth in our country, institutionalism and the control mechanism in this field have come to the forefront, and it is desired to make the invisible in economic development visible, analyze them and at the same time control and turn them into a reportable system. The main purpose of the research is to investigate the effect of internal audit on effective corporate governance. Internal audit is seen as an integral part of all institutions and organizations in the context of corporate governance. The role of corporate governance in a bank is vital as it explores and manages areas of banking regulations and laws, banking policies and consumer protection. For this purpose, a survey was conducted on the internal audit personnel or internal auditors of banks in Diyarbakır. As a result of the study, a positive and meaningful relationship was found between internal audit and effective corporate governance.