Bağımsız denetimde iç kontrol ve iç denetimin rolü
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Date
2016
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Open Access Color
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Abstract
Denetim ve kontrol kavramları ile ortaya koydukları faaliyetler birbirinden farklı olması ile birlikte amaçları da birbirlerinden farklıdır. Denetim faaliyetleri genellikle muhasebe ile ilgiliyken kontrol kavramı muhasebenin yanı sıra işletmenin tüm faaliyetlerini de kapsamaktadır. Denetim faaliyetleri, işletmeden bağımsız bir şekilde denetim konusunda deneyimli, eğitimli ve uzman kişiler tarafından yürütülürken kontrol kavramına ilişkin faaliyetler ise, işletme faaliyetleri ve faaliyetlere ilişkin süreçlerin yine işletme yapısı içinde ve işletme yönetimine bağlı bir şekilde yürütülmektedir. Denetim faaliyetlerinin temel amacı işletme yönetiminin bir iddia niteliğinde ortaya koyduğu finansal tabloların dürüstlüğü ve güvenirliği konusunda işletme ile ilgili çıkar kişi ve gruplarına makul bir güvence sağlamak olması iken; kontrol faaliyetlerinin temel amacı ise işletme faaliyetlerine ilişkin iş ve süreçlerinin performansının incelenmesi, değerlendirilmesi ve işletme hedeflerine ulaşabilme başarısının ortaya konmasıdır. Kontrol kavramını denetim kavramından ayıran en belirgin özellik kontrol faaliyetlerinin işletme yönetimine bağlı bir şekilde yürütülmesidir. İşletmeler ekonomilerin en önemli unsuru olup doğal olarak meydana gelen değişim ve gelişmelerden en çok etkilenen birimler haline gelmişlerdir. Günümüz dünyasında yaşanan küreselleşmenin beraberinde getirdiği etki ile ekonomik dünya çok daha karmaşık bir yapı halini almış, işlem sayısı artmış, işletmeler genişlemiş olup bu durumda yetki ve sorumluluk paylaşımını gerekli bir hale getirmiştir. Bu gelişmeler iç denetim ve iç kontrol kavramlarının gerekliliğini ortaya koymuş olup faaliyet ve işlemleri kontrol edebilmek ve risklere karşı bir korunma mekanizması oluşturmak üzere söz konusu sistem ve birimleri işletmeler yapısında kurulmasını zorunluluk haline getirmiştir. Yukarıda kısaca ifade edilen durum dışında dünyada meydana gelen ekonomik kriz ve bunalımların yanı sıra bazı skandallar nedeniyle bazı kitleler önemli derecede zarara uğramıştır. Özellikle yaşanan büyük şirket skandalları işletmelere karşı bir güvensizlik ortamı meydana getirmiştir. Bu güvensizlik karşısında bağımsız denetim faaliyetlerine ilişkin düzenlemeler işletme yönetimlerine farklı ve yeni düzenleme ve sorumluluklar getirmiştir. Söz konusu düzenleme sorumluluklardan en önemlisi sağlıklı denetim faaliyetlerinin yerine getirilebilmesi için aktif ve fonksiyonel denetim komitelerinin, iç denetim birimlerinin oluşturularak iç kontrol sistemlerinin işlevsel ve etkin bir duruma getirilmesidir. İç kontrol sistemlerinin işletme yönetimine olduğu kadar bağımsız denetim faaliyetlerine de önemli katkıları bulunmaktadır. İç kontrol sistemlerinin etkinliğinin bağımsız denetime sağladığı en önemli katkı bağımsız denetim faaliyetinin kapsamını belirleyici bir özelliğinin olmasının yanı sıra maliyetini de düşürmesidir.
Not only the activities created by the concepts of audit and control, but also their purposes are different from each other. While auditing activities are generally associated with accounting, concept of control covers all activities of the enterprise, in addition to accounting. Whereas the auditing activities are carried out by persons who are experienced, educated and have expertise in auditing, independently from the enterprise, activities associated with the concept of control, on the other hand, are carried out dependent on the business activities and processes associated with the activities, within the structure of the enterprise and by reporting to the management of the enterprise. While main purpose of the auditing activities is providing the relevant persons and groups of interest with a reasonable assurance regarding the honesty and reliability of the financial statements that the management of the enterprise reveals as an assertion, main purpose of the controlling activities is examining, assessing the performance of the works and processes concerning the activities of the enterprise and revealing the success in attaining the objectives of the enterprise. The most prominent characteristic that differentiates the concept of control from the concept of audit is that controlling activities are carried out by reporting to the management of the enterprise. Enterprises are the most important actor of the economies, and naturally has become the units that are affected most by the changes and developments occurred. With the impact brought along by the globalization experienced in today's world has become a far more complex structure, number of transactions increased, enterprises enlarged, which in turn rendered sharing authorities and responsibilities required. These developments have revealed the requirement of the concepts of internal control and internal audit, and rendered an obligation to create concerned systems and units within the body of the enterprise, in order to control the activities and transactions and to create a protection mechanism against the risks. In addition to the economic crises and depressions that take place in the world except the case that is shortly stated above, some groups suffered significant damages due to some scandals. Particularly the scandals of large companies have created an environment of unreliability of the businesses. Against this unreliability, regulations on independent audit activities brought different and new regulations and responsibilities to the managements of the enterprises. The most important one among these responsibilities brought by the regulations is to create active and functional committees of audit, internal audit divisions for sound fulfillment of the auditing activities, and to make the internal control systems functional and effective. Internal control systems make significant contributions to not only the management of the enterprise, but also the independent auditing activities. The most significant contribution that the effectiveness of the internal control systems make to independent audit is not only bearing a quality to determine the scope of the independent audit activity, but also decreasing its cost.
Not only the activities created by the concepts of audit and control, but also their purposes are different from each other. While auditing activities are generally associated with accounting, concept of control covers all activities of the enterprise, in addition to accounting. Whereas the auditing activities are carried out by persons who are experienced, educated and have expertise in auditing, independently from the enterprise, activities associated with the concept of control, on the other hand, are carried out dependent on the business activities and processes associated with the activities, within the structure of the enterprise and by reporting to the management of the enterprise. While main purpose of the auditing activities is providing the relevant persons and groups of interest with a reasonable assurance regarding the honesty and reliability of the financial statements that the management of the enterprise reveals as an assertion, main purpose of the controlling activities is examining, assessing the performance of the works and processes concerning the activities of the enterprise and revealing the success in attaining the objectives of the enterprise. The most prominent characteristic that differentiates the concept of control from the concept of audit is that controlling activities are carried out by reporting to the management of the enterprise. Enterprises are the most important actor of the economies, and naturally has become the units that are affected most by the changes and developments occurred. With the impact brought along by the globalization experienced in today's world has become a far more complex structure, number of transactions increased, enterprises enlarged, which in turn rendered sharing authorities and responsibilities required. These developments have revealed the requirement of the concepts of internal control and internal audit, and rendered an obligation to create concerned systems and units within the body of the enterprise, in order to control the activities and transactions and to create a protection mechanism against the risks. In addition to the economic crises and depressions that take place in the world except the case that is shortly stated above, some groups suffered significant damages due to some scandals. Particularly the scandals of large companies have created an environment of unreliability of the businesses. Against this unreliability, regulations on independent audit activities brought different and new regulations and responsibilities to the managements of the enterprises. The most important one among these responsibilities brought by the regulations is to create active and functional committees of audit, internal audit divisions for sound fulfillment of the auditing activities, and to make the internal control systems functional and effective. Internal control systems make significant contributions to not only the management of the enterprise, but also the independent auditing activities. The most significant contribution that the effectiveness of the internal control systems make to independent audit is not only bearing a quality to determine the scope of the independent audit activity, but also decreasing its cost.
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Keywords
İşletme, Bağımsız denetim, Business Administration, Denetim, Independent audit, Control, İç denetim ve iç kontrol, Internal control and internal audit