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SUSTAINABLE INTERNAL AUDIT FOR CORPORATE SUSTAINABILITY: THE FUTURE INTERNAL AUDIT FUNCTION

Yıl 2022, Sayı: 25, 94 - 115, 31.07.2022

Öz

The primary role of the internal audit function is to help decision makers protect the entity and reputation of the organization and to support corporate sustainability. The meaning of Corporate sustainability is balancing the needs of today and the future. Establishing this balance can only be possible by adapting quickly to changing conditions. In order to support corporate sustainability, the internal audit function of the organization should be able to keep up with change and respond to both technological developments and organizational needs. The aim of this study is to present a projection on the sustainability of the internal audit function, which is expected to support the sustainability of the institution within the framework of technological developments and organizational needs, and to make predictions about the future of internal audit. In the first part of the study, the relationship between internal audit and corporate sustainability is examined. In the first part of the study, the relationship between internal audit and corporate sustainability is examined. Subsequently, the technological developments that will affect the internal audit function in the future, what kind of risk environment internal audit will face in the future and what the corporate needs of the future are are examined. Afterwards, inferences are made about what kind of internal audit function will be needed to support corporate sustainability in the future. Document analysis method was used in the study. 180 publications written between the years 2000-2021, including the concepts of internal audit, sustainability and the future, were examined and 85 of these sources, which were considered to be suitable for the conceptual framework of the study, were included. In the study, it was concluded that the internal audit function, which can contribute to corporate sustainability, must first adapt its methods and techniques to the changing environmental dynamics. 

Kaynakça

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KURUMSAL SÜRDÜRÜLEBİLİRLİK İÇİN SÜRDÜRÜLEBİLİR İÇ DENETİM: GELECEĞİN İÇ DENETİM FONKSİYONU

Yıl 2022, Sayı: 25, 94 - 115, 31.07.2022

Öz

İç denetim fonksiyonunun öncelikli rolü, karar vericilerin kurumun varlık ve itibarını korumalarına yardımcı olmak ve kurumsal sürdürülebilirliği desteklemektir. Kurumsal sürdürülebilirlik, bugünün ve geleceğin ihtiyaçları arasında denge kurulmasıdır. Bu dengenin kurulması ancak değişen koşullara hızla adapte olabilmek ile mümkün olabilir. Kurumun iç denetim fonksiyonu, kurumsal sürdürülebilirliği desteklemek için öncelikle kendisi değişime ayak uydurabilmeli, hem teknolojik gelişmelere hem de organizasyonel ihtiyaçlara cevap verebilmelidir. Bu çalışmanın amacı teknolojik gelişmeler ve organizasyonel ihtiyaçlar çerçevesinde kurumun sürdürülebilirliğini desteklemesi beklenen iç denetim fonksiyonunnun sürdürülebilirliği konusunda bir projeksiyon ortaya koymak ve iç denetimin geleceğine ilişkin öngörülerde bulunmaktır. Çalışmanın ilk bölümünde iç denetim ve kurumsal sürdürülebilirlik ilişkisi incelenmekte, müteakiben de gelecekte iç denetim fonksiyonunu etkileyeceği düşünülen; teknolojik gelişmelerin neler olduğu, gelecekte iç denetimin nasıl bir risk ortamıyla karşı karşıya kalacağı ve geleceğin kurumsal ihtiyaçlarının neler olduğu incelenmekte ve sonrasında da gelecekte kurumsal sürdürülebilirliği destekleyebilecek nasıl bir iç denetim fonksiyonuna ihtiyaç duyulacağına yönelik çıkarımlarda bulunulmaktadır. Çalışmada doküman analiz yöntemi kullanılmıştır. İç denetim, sürdürülebilirlik ve gelecek kavramlarının yer aldığı, 2000-2021 yılları arasında yazılmış 180 yayın incelenmiş ve bu kaynaklardan çalışmanın kavramsal çerçevesine uygun olduğu değerlendirilen 85’ine yer verilmiştir. Çalışmada kurumsal sürdürülebilirliğe katkı sağlayabilecek iç denetim fonksiyonunun öncelikle yöntem ve tekniklerini değişen çevresel dinamiklere uyumlu hale getirmesi gerektiği sonucuna ulaşılmıştır.

Kaynakça

  • Acemoglu, D., Lelarge, C. & Restrepo, P. (2020). Competing with Robots: Firm-Level Evidence from France. NBER Working Papers. Cambridge, MA: National Bureau of Economic Research.
  • Aghina, W., De Smet, A., Lackey, G., Lurie, M., & Murarka, M. (2018). The five trademarks of agile organizations. McKinsey & Company. https://www.mckinsey.com/business-functions/organization/our-insights/the-five-trademarks-of-agile-organizations#0 (Erişim Tarihi, 10.10.2021).
  • AGIA (2019). Annual National Convention (2019). Use of Virtual Reality in Auditing. Association Of Government Internal Auditors-AGIA.
  • Ahmad, H.N., Othman, R., Othman, R. & Jusoff, K. (2009). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5(9), 53-62.
  • Alina, M.C. (2017). Internal Audit Role in Cybersecurity. “Ovidius” University Annals, Economic Sciences Series Volume XVII, Issue 2 /2017.
  • Allegrini, M., D’Onza, G., Sarens, G., & Selim, G. (2011). The institute of internal Auditor’s Global Internal Audit Survey: A component of the CBOK study. Report IV: What’s next for internal auditing?. The Institute of Internal Auditors. Florida: Altamonte Springs
  • Allianz, (2021), The Biggest Business Risks in 2021. Allianz Risk Barometer https://www.visualcapitalist.com/the-biggest-business-risks-around-the-world/ (Erişim Tarihi: 04.10.2021).
  • Bansal, P. ve DesJardine, M. (2014). Business sustainability: It is about time Strategic Organization 2014, Vol. 12(1) 70–78. DOI: 10.1177/1476127013520265.
  • Ballou, B., Casey, R. J., Grenier, J. H., ve Heitger, D. L. (2012). Exploring the strategic integration of sustainability initiatives: Opportunities for accounting research. Accounting Horizons, 26(2), 265–288.
  • Baumgartner, R.J.(2014). Managing corporate sustainability and CSR: A conceptual framework combining values, strategies and instruments contributing to sustainable development. Corp. Soc. Responsib. Environ. Manag. , 21, 258–271.
  • Bebbington, J., Unerman, J., ve O’Dwyer, B. (2014). Sustainability accounting and accountability. London: Routledge
  • Blueoptima. (2020). COVID-19 Impact on Global Software Development Productivity. https://www.blueoptima.com/blog/covid-19-impact-on-global-software-development-productivity. (Erişim Tarihi, 10.10.2021).
  • Boele, R., Fabig, H. & Wheeler, D. (2001). Shell, Nigeria and the Ogoni. A study in unsustainable development: II. Corporate social responsibility and ‘stakeholder management’ versus a rights-based approach to sustainable development”, Sustainable Development, 9(3), 121-135.
  • Bone, J. (2018). Five Trends Shaping Digital Transformation: By understanding new developments, internal audit can help shape the organization's approach to the digital economy. Internal Auditor, 75(5).
  • Borowski, D. (2020). How the COVID-19 Pandemic ıs ımpacting software development hiring. https://medium.com/coderbyte/how-the-covid-19-pandemic-is-impacting-software-development-hiring-72243f41ac9e (Erişim Tarihi, 10.10.2021).
  • Bos-brouwers, H.E.J. (2009). Corporate sustainability and innovation in SMEs: Evidence of themes and activities in practice. Bus. Strateg. Environ., 19, 417–435.
  • Burton, G. F., Emett, S. A., Simon, C. A.& Wood, D. A. (2012). Corporate managers’ reliance on internal auditor recommendations. Auditing: A Journal of Practice & Theory, 31(2), 151–166.
  • Cao, S.,Cong, L.W. & Yang, B. (2019). Auditing and Blockchains: Pricing, Misstatements and Regulation, Working Paper.
  • Citizens, O., Haeckel, B., Karnebogen, P. & Toppel, J. (2019). Estimating the impact of IT security incidents in digitized production environments. Decision Support Systems. Volume 127, December 2019, 113144.
  • Coetzee, P. & Lubbe, D. (2013). Improving the efficiency and effectiveness of risk-based internal audit engagements. International Journal of Auditing, 18(2), 115-125.
  • Coyne, K. L. (2006). Sustainability auditing. Environmental Quality Management, 16(2), 25–41.
  • Darnall, N., Seol, I., & Sarkis, J. (2009). Perceived stakeholder infuences and organizations’ use of environmental audits. Accounting, Organizations and Society, 34(2), 170–187.
  • DeSimone, S., D’Onza, G., & Sarens, G. (2020). Correlates of internal audit function involvement in sustainability audits. Journal of Management and Governance. doi:10.1007/s10997-020-09511-3.
  • Dominic, S. & Nonna, M. (2015). Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal. 30(1), 80-111.
  • Dresner, S. (2002). The principles of sustainability, Earthscan, London, UK.
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  • Kochetova-Kozloski, N., Kozloski, T. M., & Messier, W. F. (2013). Auditor Business Process Analysis and Linkages among Auditor Risk Judgments. AUDITING: A Journal of Practice & Theory, 32(3), 123–139.
  • Kovaitė, K & Stankevičienė, J. (2019). Risks Of Digitalisation Of Business Models. International Scientific Conference Contemporary Issues In Business. Management And Economics Engıneering’2019. Doi: /10.3846/cibmee.2019.039.
  • KPMG, (2021), Top Risks 2021: The Bottom Line for Business. January 2021 KPMG International. https://assets.kpmg/content/dam/kpmg/be/pdf/2021/top-risks-2021-the-bottom-line-for-business.pdf (Erişim Tarihi, 04.10.2021).
  • Lenssen, G., Ridley, J., D'Silva, K. ve Szombathelyi, M. (2011). Sustainability assurance and internal auditing in emerging markets. Corporate Governance: The international journal of business in society, 11(4), 475–488. doi:10.1108/14720701111159299. Leung, P., Cooper, B.J. & Perera, L. (2011). Accountability structures and management relationships of internal audit: An Australian study. Managerial Auditing Journal, 26(9), 794-816.
  • Lin, R. & Huang, Y. (2020). Enterprise Internal Audit Data Network Security System in the Information Age, Springer Nature Switzerland AG 2020 Z. Xu et al. (Eds.): CSIA 2020, AISC 1146, 98–103.
  • Malecki, F. (2020). Overcoming the security risks of remote working. Computer Fraud & Security, 2020(7), 10–12. doi:10.1016/s1361-3723(20)30074-9.
  • Menz, M., Kunisch, S., Birkinshaw, J., Collis, D.J., Foss, N.J., Hoskisson, R.E.& Prescott, J.E., (2021). Corporate Strategy and the Theory of the Firm in the Digital Age. Journal of Management Studies, 5-22.
  • McKinsey (2015). Global Institute: The Internet of Things: mapping the value beyond the hype. McKinsey Global Institute.
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  • Nagar, T. (2020). “How Will the Coronavirus Impact the Software Industry?” https://customerthink.com/how-will-the-coronavirus-impact-the-software-industry/ (Erişim Tarihi, 10.10.2021).
  • Nieuwlands, H. (2006). Sustainability and Internal auditing. In: The Institute of Internal Auditors (Eds.), Almonte Springs, FL: The Institute of Internal Auditors Research Foundation.
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  • Pett, J., Kristall, M. & Mack, D. (2017). Adopting six traits can enable internal audit functions to become more agile in the face of change. Internal Auditor English - June 2017 Internal Auditor.
  • PWC, (2018). Moving At The Speed Of Innovation The Foundational Tools And Talents Of Technology-Enabled Internal Audit. 2018 State of the Internal Audit Profession Study.
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  • Soh, D. S., & Martinov-Bennie, N. (2015). Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal, 30(1), 80–111.
  • Stanwick, P. A., & Stanwick, S. D. (2001). Cut your risks with environmental auditing. Journal of Corporate Accounting and Finance, 12(4), 11–14.
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  • Trotman, A. J., & Trotman, K. T. (2015). Internal audit’s role in GHG emissions and energy reporting: Evidence from audit committees, Senior accountants and internal auditors. Auditing: A Journal of Practice and Theory, 34(1), 199–230.
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  • Weber, R.H. (2010). Internet of Things–New security and privacy challenges. Computer Law & Security Review, 26 (1), 23-30.
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  • Wong, M. (2020). Stanford research provides a snapshot of a new working-from-home economy. Standford News. https://news.stanford.edu/2020/06/29/snapshot-new-working-home-economy/ (Erişim Tarihi, 10.10.2021).
  • Wright, W. F. (2016). Client business models, process business risks and the risk of material misstatement of revenue. Accounting, Organizations and Society, 48, 43–55. doi:10.1016/j.aos.2015.11.005.
  • Xie, X. (2020), Internal Audit Strategies for Dealing With Digital Risk in the Digital Economy. Advances in Economics, Business and Management Research, volume 156 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020).
  • Zhou, G. (2021). Research on the problems of enterprise internal audit under the background of artificial intelligence. J. Phys.: Conf. Ser. 1861 012051. doi:10.1088/1742-6596/1861/1/012051.
Toplam 95 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm Makaleler
Yazarlar

Murat Görmen 0000-0002-8120-1562

Goksel Korkmaz 0000-0002-2789-2657

Erken Görünüm Tarihi 31 Temmuz 2022
Yayımlanma Tarihi 31 Temmuz 2022
Yayımlandığı Sayı Yıl 2022 Sayı: 25

Kaynak Göster

APA Görmen, M., & Korkmaz, G. (2022). KURUMSAL SÜRDÜRÜLEBİLİRLİK İÇİN SÜRDÜRÜLEBİLİR İÇ DENETİM: GELECEĞİN İÇ DENETİM FONKSİYONU. Denetişim(25), 94-115.

TR Dizin'de yer alan Denetişim dergisi yayımladığı çalışmalarla; alanındaki profesyoneller, akademisyenler ve düzenleyiciler arasında etkili bir iletişim ağı kurarak, etkin bir denetim ve yönetim sistemine ulaşma yolculuğunda önemli mesafelerin kat edilmesine katkı sağlamaktadır.