İç denetim ve kurumsallaşma
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Dosyalar
Tarih
2010
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kırıkkale Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
İç kontrol ve iç denetim kurumsal yönetişimin önemli altkümeleri olarak kabul edilmelidir. Son on yılda arka arkaya yaşanan finansal skandallar ve kurumsal yönetimin ayrılmaz bir parçası olan artan risk ile birlikte, iç kontrol kavramı çeşitli Kurumsal Yönetim İlkeleri ve iç denetim fonksiyonunun müdahale merkezi haline gelmiştir. Sonuçta bu olaylar, iyi kurumsal yönetim uygulamalarının önemli bir bileşeni olan iç denetimin önemini artırmıştır.1980' lerin sonunda ABD' de yayınlanan Treadway Komisyonu raporundan itibaren, genellikle şirket iflaslarının ardındaki en önemli nedenlerden biri olarak güçlü iç kontrol sistemi eksikliğinin yattığı kabul edilmiştir. Sonuç olarak artık kurumsal yönetim ilkeleri açıkça, şirketlerin kendi iç kontrol sistemlerinin sağlamlığını açıklamasını gerektirmektedir ve iç denetim fonksiyonu hem özel işletmelerde, hem de kamu kuruluşlarında, akademisyenler, iş uygulayıcıları ve uzmanları için ilgi alanı haline gelmiştir.Bu tez çalışmasında, iç denetimin tanımı, iç denetim faaliyetleri ve kurumsallaşma ele alınarak incelenmiştir.
Internal control and internal auditing should be considered as important subsets of corporate governance. In the last decade, following repeated financial scandals, together with the development and widespread perception of risk as an integral aspect of corporate governance, the concept of internal control has become central to various Corporate Governance Codes, and the intervention of the internal audit function is explicitly recommended. As a consequence, these events have raised the importance of internal audit as a key component of good corporate governance practices.It is worth noting that since the issue of the Treadway Commission report in the USA in the late 1980s, it has generally been recognized that one of the major causes of corporate bankruptcies lies in the lack of a sound internal control system. As a consequence, corporate governance codes now explicitly require disclosure by companies on the soundness of their internal control system and the internal audit function, both in privately-owned businesses and in public companies, is becoming a domain of interest for academics, business practitioners and consultants.In this thesis, definiton of internal auditing, internal audit activities and institutionalization was examined.
Internal control and internal auditing should be considered as important subsets of corporate governance. In the last decade, following repeated financial scandals, together with the development and widespread perception of risk as an integral aspect of corporate governance, the concept of internal control has become central to various Corporate Governance Codes, and the intervention of the internal audit function is explicitly recommended. As a consequence, these events have raised the importance of internal audit as a key component of good corporate governance practices.It is worth noting that since the issue of the Treadway Commission report in the USA in the late 1980s, it has generally been recognized that one of the major causes of corporate bankruptcies lies in the lack of a sound internal control system. As a consequence, corporate governance codes now explicitly require disclosure by companies on the soundness of their internal control system and the internal audit function, both in privately-owned businesses and in public companies, is becoming a domain of interest for academics, business practitioners and consultants.In this thesis, definiton of internal auditing, internal audit activities and institutionalization was examined.
Açıklama
Anahtar Kelimeler
İşletme, Business Administration, , , , ,
