Conference Paper
Year 2019,
Volume: 1 Issue: 2, 141 - 155, 27.11.2019
Abstract
Developments in information technology have also affected the execution of business activities, the accounting process and therefore audit work. These developments reveal the concept of continuous auditing. Continuous auditing can be defined as continuous control evaluation and continuous risk valuation with the use of information technology. On the other hand, the negativities in environmental, social and managerial issues in recent years have revealed that the managers should manage the risks for the non-financial capital elements as well as the finance capital, create value for the non-financial capital elements and report these values. In this study, continuous auditing, corporate risk management, sustainability risk management, integrated reporting issues have been examined and continuous auditing of integrated reporting has been explained.
References
- Aboa, Y.P.J.D. (2014). Continuous Auditing: Technology Involved. Undergraduate Honors Theses. Paper 209.
- Coderre, D. (2005). Global Technology Audit Guide Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment. Çevirimiçi https://chapters.theiia.org/montreal/ChapterDocuments/GTAG%203%20-%20Continuous%20Auditing%20Implications%20for%20Assurance_%20Monitoring_%20and%20Risk%20Assessment.pdf (20.02.2018)
- COSO- Committee of Sponsoring Organizations of the Treadway Commission. (2004). Enterprise Risk Management - Integrated Framework.
- COSO- Committee of Sponsoring Organizations of the Treadway Commission. WBCSD-World Business Council for Sustainable Development. (2018). Enterprise Risk Management Applying Enterprise Risk Management to Environmental, Social and Governance-Related Risks. Çevirimiçi http://www.wbcsd.org/Projects/Non-financial-Measurement-and-Valuation/Resources/Applying-enterprise-risk-management (21.02.2018)
- Deloitte. (2010). Continuous Monitoring and Continuous Auditing-From Idea to Implementation. Çevirimiçi https://www2.deloitte.com/content/dam/Deloitte/us/Documents/audit/us-aers-continuous-monitoring-and-continuous-auditing-whitepaper-102910.pdf (20.02.2018)
- EY-Ernst&Young. (2017). Is Your Nonfinancial Performance Revealing the True Value of Your Business to Investors?. Çevirimiçi http://www.ey.com/Publication/vwLUAssets/EY_-_Nonfinancial_performance_may_influence_investors/$FILE/ey-nonfinancial-performance-may-influence-investors.pdf (21.02.2018)
- Gönen, S. Rasgen, M. (2015). Sürekli Denetim Sisteminin Bir Yazılım Programında Uygulanabilirliğine İlişkin Örnek Olay Çalışması. Uluslararası Alanya İşletme Fakültesi Dergisi Yıl:2015, 7(1), 181-191
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- IIRC. (2015). Assurance on <IR> Overview of Feedback and Call to Action. Çevirimiçi https://integratedreporting.org/wp-content/uploads/2015/07/IIRC-Assurance-Overview-July-2015.pdf (25.02.2018)
- IIRC-International Integrated Reporting Council. (2013a). International Integrated Reporting Framework. Çevirimiçi http://integratedreporting.org/resource/international-ir-framework/ (25.02.2018)
- KPMG. (2008). Continuous Auditing and Continuous Monitoring: Transforming Internal Audit and Management Monitoring to Create Value. Çevirimiçi https://home.kpmg.com/content/dam/kpmg/kz/pdf/cacm-brochure.pdf (20.02.2018)
- PWC-PriceWaterHouseCoopers. (2007). Kurumsal Risk Yönetimi Temel Kavramlar ve Uygulamalar. Çevirimiçi https://www.vergiportali.com/doc/fuar2007/kurumsalriskyonetimi.pdf (20.02.2018)
- Rezae, Z. Sharbatoghlie, A. Elam, R. ve McMickle, P.L. (2002). Continuous Auditing: Building Automated Auditing Capability. A Journal of Practice & Theory, Vol.21, No.1, Mach 2002
- Rezaee, Z. Elam, R. ve Sharbatoghlie, A. (2001). Continuous Auditing: the Audit of the Future. Managerial Auditing Journal, 16/3, 150-158
- Searcy, D.L. ve Woodroof, B. (2003). Continuous Auditing: Leveraging Technology. The CPA Journal, May 2003
- Şıklar, İ. (2004). Finansal Ekonomi. T.C. Anadolu Üniversitesi Yayını Yayın No:1588
- WBCSD-World Business Council for Sustainable Development. (2016). Sustainability and Enterprise Risk Management: The First Step Towards Integration. Çevirimiçi https://www.wbcsd.org/contentwbc/download/2548/31131 (21.02.2018)
- World Economic Forum. (2018). The Global Risks Report 2018 13th Edition. Çevirimiçi http://www3.weforum.org/docs/WEF_GRR18_Report.pdf (21.02.2018)
- Yılmaz, A.K. ve Flouris, T. (2010). Managing Corporate Sustainability: Risk Management Process Based Perspective. African Journal of Business Management Vol.4 (2), pp. 162-171, February, 2010
- Yüksel, F. (2017). Entegre Raporlama: Finansal ve Finansal Olmayan Bilgilerin Entegrasyonu. Bursa: Ekin Basım Yayın Dağıtım
Year 2019,
Volume: 1 Issue: 2, 141 - 155, 27.11.2019
Abstract
Bilgi teknolojilerinde yaşanan gelişmeler işletme faaliyetlerinin yürütülmesi, muhasebe süreci ve dolayısıyla denetim çalışmalarını da etkilemiştir. Bu gelişmeler sürekli denetim kavramını ortaya çıkarmıştır. Sürekli denetim bilgi teknolojilerinin kullanımı ile sürekli kontrol değerlemesi ve sürekli risk değerlemesi işlemlerinin yerine getirilmesi, olarak tanımlanabilir. Diğer taraftan son yıllarda çevresel, sosyal ve yönetimsel konularda yaşanan olumsuzluklar işletmenin finansal sermaye yanında finansal olmayan sermaye unsurlarına yönelik riskleri yönetmelerini, finansal olmayan sermaye unsurları için de değer yaratmaları ve bu değeri raporlamaları gerektiğini ortaya koymuştur. Bu çalışmada, sürekli denetim, kurumsal risk yönetimi, sürdürülebilirlik risk yönetimi, entegre raporlama konuları incelenmiş, entegre raporlamanın sürekli denetimi açıklanmıştır.
References
- Aboa, Y.P.J.D. (2014). Continuous Auditing: Technology Involved. Undergraduate Honors Theses. Paper 209.
- Coderre, D. (2005). Global Technology Audit Guide Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment. Çevirimiçi https://chapters.theiia.org/montreal/ChapterDocuments/GTAG%203%20-%20Continuous%20Auditing%20Implications%20for%20Assurance_%20Monitoring_%20and%20Risk%20Assessment.pdf (20.02.2018)
- COSO- Committee of Sponsoring Organizations of the Treadway Commission. (2004). Enterprise Risk Management - Integrated Framework.
- COSO- Committee of Sponsoring Organizations of the Treadway Commission. WBCSD-World Business Council for Sustainable Development. (2018). Enterprise Risk Management Applying Enterprise Risk Management to Environmental, Social and Governance-Related Risks. Çevirimiçi http://www.wbcsd.org/Projects/Non-financial-Measurement-and-Valuation/Resources/Applying-enterprise-risk-management (21.02.2018)
- Deloitte. (2010). Continuous Monitoring and Continuous Auditing-From Idea to Implementation. Çevirimiçi https://www2.deloitte.com/content/dam/Deloitte/us/Documents/audit/us-aers-continuous-monitoring-and-continuous-auditing-whitepaper-102910.pdf (20.02.2018)
- EY-Ernst&Young. (2017). Is Your Nonfinancial Performance Revealing the True Value of Your Business to Investors?. Çevirimiçi http://www.ey.com/Publication/vwLUAssets/EY_-_Nonfinancial_performance_may_influence_investors/$FILE/ey-nonfinancial-performance-may-influence-investors.pdf (21.02.2018)
- Gönen, S. Rasgen, M. (2015). Sürekli Denetim Sisteminin Bir Yazılım Programında Uygulanabilirliğine İlişkin Örnek Olay Çalışması. Uluslararası Alanya İşletme Fakültesi Dergisi Yıl:2015, 7(1), 181-191
- https://www.iasplus.com/en/news/2013/07/xbrl-iirc (25.02.2018)
- IIRC. (2015). Assurance on <IR> Overview of Feedback and Call to Action. Çevirimiçi https://integratedreporting.org/wp-content/uploads/2015/07/IIRC-Assurance-Overview-July-2015.pdf (25.02.2018)
- IIRC-International Integrated Reporting Council. (2013a). International Integrated Reporting Framework. Çevirimiçi http://integratedreporting.org/resource/international-ir-framework/ (25.02.2018)
- KPMG. (2008). Continuous Auditing and Continuous Monitoring: Transforming Internal Audit and Management Monitoring to Create Value. Çevirimiçi https://home.kpmg.com/content/dam/kpmg/kz/pdf/cacm-brochure.pdf (20.02.2018)
- PWC-PriceWaterHouseCoopers. (2007). Kurumsal Risk Yönetimi Temel Kavramlar ve Uygulamalar. Çevirimiçi https://www.vergiportali.com/doc/fuar2007/kurumsalriskyonetimi.pdf (20.02.2018)
- Rezae, Z. Sharbatoghlie, A. Elam, R. ve McMickle, P.L. (2002). Continuous Auditing: Building Automated Auditing Capability. A Journal of Practice & Theory, Vol.21, No.1, Mach 2002
- Rezaee, Z. Elam, R. ve Sharbatoghlie, A. (2001). Continuous Auditing: the Audit of the Future. Managerial Auditing Journal, 16/3, 150-158
- Searcy, D.L. ve Woodroof, B. (2003). Continuous Auditing: Leveraging Technology. The CPA Journal, May 2003
- Şıklar, İ. (2004). Finansal Ekonomi. T.C. Anadolu Üniversitesi Yayını Yayın No:1588
- WBCSD-World Business Council for Sustainable Development. (2016). Sustainability and Enterprise Risk Management: The First Step Towards Integration. Çevirimiçi https://www.wbcsd.org/contentwbc/download/2548/31131 (21.02.2018)
- World Economic Forum. (2018). The Global Risks Report 2018 13th Edition. Çevirimiçi http://www3.weforum.org/docs/WEF_GRR18_Report.pdf (21.02.2018)
- Yılmaz, A.K. ve Flouris, T. (2010). Managing Corporate Sustainability: Risk Management Process Based Perspective. African Journal of Business Management Vol.4 (2), pp. 162-171, February, 2010
- Yüksel, F. (2017). Entegre Raporlama: Finansal ve Finansal Olmayan Bilgilerin Entegrasyonu. Bursa: Ekin Basım Yayın Dağıtım
There are 20 citations in total.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | November 27, 2019 |
| Published in Issue | Year 2019 Volume: 1 Issue: 2 |
