Otel işletmelerinde iç denetimin önemi ve bir uygulama
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2015
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İç denetim, şirketlerin gelecek planlamalarına ışık tutan, atılacak adımlar ve verilecek kararlarda bilgi güvenilirliğini sağlayan önemli bir değerlendirme metodu olmuştur. Şirket yatırımcılarının çıkarlarının gözetilmesi, işletmenin sürekliliğinin sağlanması, faaliyetlerden beklenen kar marjlarının da elde edilmesi açısından büyük önem taşımaktadır. İç denetim, şirket içinde güçlü kurumsal kararlar alınmasında ve bunların yönetilmesinde de büyük önem taşımaktadır. Kurumsal yönetim anlayışını benimsemiş ve iç denetimi tüm birimlerinde aktif hale getirmiş işletmeler piyasada daha güvenilir olarak değerlendirilmekte ve prestij sahibi olmaktadırlar. İç denetim ekip olarak yürütülmeli ve işletme çalışanlarına bu bilinç kazandırılarak sürekliliği sağlanmalıdır. Bu işleyişi benimseyen işletmelerin hazırlamış oldukları tablo ve verilerin doğruluğu da büyük ölçüde sağlanmış olacaktır. Ancak kontrol kriterlerinde mutlaka verilerin doğruluğu tespit edilerek ispatı beklenmelidir. Bu çalışmada beş yıldızlı bir otelin iç denetim uygulamasını bağımsız bir gözle detaylı olarak incelenmesi amaç edinilmiştir. İlgili işleme çalışanları ve çalışma koşulları gerek gözlem yolu ile gerekse filli olarak denetimine katılarak süreç tamamlanmıştır. Tüm veriler kontrol listesine göre incelenmiş, örnekler alınmış ve bu doğrultuda denetim raporu oluşturulmuştur. Denetim raporu otel yönetimine ve üst yönetime sunularak işleyiş hakkında bilgi sahibi olunması sağlanmıştır.
Internal auditing has been a necessary evaluation method enabling knowledge reliability in actions and decision to be taken which shed light on the future planning of the companies. It has an important place in looking after the benefits of corporate investors, ensuring the sustainability of establishment and gaining the expected profit margins from the operations. Internal auditing has also a great importance in taking strong corporate decisions and then in managing them. Establishments, who adopted corporate management mentality and activated internal auditing in all units, gain prestige and are evaluated as more reliable. Internal auditing shall be managed as team and its sustainability shall be carried on by raising employee awareness. The accuracy of the schedule and data, prepared by the establishments which adopted this operation, will be ensured to a great extend. However, in control criteria proof is waited by identification of data accuracy. Aim of this project was to objectively examine the internal auditing of a five-star hotel in detail. The process was completed by including the employees and working conditions into the auditing both by observation and action. All of the data were examined according to the control list, samples were taken and auditing report was prepared accordingly. By the submission of this auditing report, the purpose was to inform the hotel management and executives about the operation.
Internal auditing has been a necessary evaluation method enabling knowledge reliability in actions and decision to be taken which shed light on the future planning of the companies. It has an important place in looking after the benefits of corporate investors, ensuring the sustainability of establishment and gaining the expected profit margins from the operations. Internal auditing has also a great importance in taking strong corporate decisions and then in managing them. Establishments, who adopted corporate management mentality and activated internal auditing in all units, gain prestige and are evaluated as more reliable. Internal auditing shall be managed as team and its sustainability shall be carried on by raising employee awareness. The accuracy of the schedule and data, prepared by the establishments which adopted this operation, will be ensured to a great extend. However, in control criteria proof is waited by identification of data accuracy. Aim of this project was to objectively examine the internal auditing of a five-star hotel in detail. The process was completed by including the employees and working conditions into the auditing both by observation and action. All of the data were examined according to the control list, samples were taken and auditing report was prepared accordingly. By the submission of this auditing report, the purpose was to inform the hotel management and executives about the operation.
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Turizm, İşletme, Denetim, Tourism, Business Administration, Oteller, Control, İç denetim ve iç kontrol, Hotels, Internal control and internal audit, İşletmeler, Businesses
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87