Araştırma Makalesi
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INDEPENDENT AUDIT PREPARATION PROCESS IN ENTERPRISE RISK MANAGEMENT SYSTEM: A MODEL PROPOSAL

Yıl 2022, Cilt: 24 Sayı: 2, 365 - 391, 30.06.2022
https://doi.org/10.31460/mbdd.915334

Öz

This study aims to develop a model proposal for companies to establish their risk management systems as a part of their independent audit processes. The target audience consists of enterprises subject to independent audit in the manufacturing sector in Turkey. The verbal method within the scope of qualitative research is used in developing the model proposal. The resulting model proposed for the establishment of an independent-audit-oriented enterprise risk management system includes seven advisory stages and the important points to be considered in these stages. Suggestions are also made while explaining the stages of the model proposal.

Kaynakça

  • Arthur, J. G. (2009). Road to Implementation ERM for Colleges and Universities. https://www.odu.edu/content/dam/odu/offices/risk-management/DOCS/erm-road-toimplementation -universities.pdf, (Erişim Tarihi: 25.03.2021).
  • Bozkurt, N. (2011). Muhasebe Denetimi. 5. Baskı. Alfa Yayınevi. İstanbul.
  • Coso, (2011). Embracing Enterprise Risk Management. Committee of Sponsoring Organizations of The Treadway Commission. https://www.coso.org/Pages/default.aspx, (Erişim Tarihi: 10.02.2021).
  • Coso, (2004). Enterprise Risk Management-Integrated Frmaework-Executive Summary Framework. Committee of Sponsoring Organizations of The Treadway Commission. https://www.coso.org/Pages/default.aspx, (Erişim Tarihi: 10.02.2021).
  • Coso, (2012). Enterprise Risk Management-Understanding and Communicating Risk Appetite. Committee of Sponsoring Organizations of The Treadway Commission. https://www.coso.org/Pages/default.aspx, (Erişim Tarihi: 09.02.2021).
  • Eckles, D. L., Hoyt, R. E. & Miller, S. M. (2014). The Impact of Enterprise Risk Management on The Marginal Cost of Reducing Risk: Evidence Firm The Insurance Industry. Journal of Banking & Finance, 43, 247-261.
  • Florio, C. & Leoni, G. (2017). Enterprise Risk Management and Firm Performance: The Italian Case. The British Accounting Review, 49(1), 56-74.
  • Ghosh, A. (2013). An Empirical Investigation into Enterprise Risk Management in India. Working Paper Series, 1-22.
  • Gönen, S. (2009). İç Kontrol Sisteminin Unsurlarından Kontrol Ortamının Belirlenmesine Yönelik Bir Araştırma. Muhasebe Bilim Dünyası Dergisi, 11, 189-217.
  • Grace, M. F., Leverty, J. T., Phillips, R. D. & Shimpi, P. (2015). The Value of Investing in Enterprise Risk Management. The Journal of Risk and Insurence, 82(2), 289-316.
  • Gramling, A. A. & Myers, P. M. (2006). Internal Auditing’s Role in ERM. Internal Auditor, 1-25.
  • Hardy, K. (2015). Enterprise Risk Management: A Guide for Government Professionals. John Wiley & Sons, San Francisco.
  • Hoyt, R. E. & Liebenberg, A. P. (2011). The Value of Enterprise Risk Management. Journal of Risk And Insurance, 78(4), 795-822.
  • https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/BDS/BDSyeni11092019/BDS_701.pdf, (Erişim Tarihi: 30.03.2021).
  • https://www2.deloitte.com/global/en.html, (Erişim Tarihi: 08.01.2021).
  • Jeffrey, C., Ganesh, K. & Arnold, W. (2016). Enterprise Risk Management and The Financial Reporting Process: The Experiences of Audit Committee Members, CFOs and External Auditors. Contemporary Accounting Research, 1-53.
  • Kızılboğa, R. (2013). Kurumsal Risk Yönetimi Odaklı İç Denetim: İstanbul Büyükşehir Belediyesi İçin Bir Model Önerisi. Marmara Belediyeler Birliği Yayını, İstanbul.
  • Küçük, Y. A. (2007). Havaalanlarında Kurumsal Risk Yönetimi: Atatürk Havalimanı Terminalleri İşletmesi için Kurumsal Risk Yönetimi Model Önerisi. Yayımlanmamış Doktora Tezi, Anadolu Üniversitesi, Sosyal Bilimler Enstitüsü, Eskişehir.
  • Malik, M., Zaman, M. & Buckby, S. (2020). Enterprise Risk Management and Firm Performance: Role of the Risk Committee. Journal of Contemporary Accounting and Economics, 16, 1-20.
  • Marsh, M. (2008). Kurumsal Risk Yönetimi: Risk Yönetiminde Daha Stratejik Yaklaşım Arayışları. http://www.Marsh.Com.Tr/Documents/Press_Release_ERM. Pdf, (Erişim Tarihi: 02.03.2021).
  • Ping, T. A. & Muthuveloo, R. (2015). The Impact of Enterprise Risk Management on Firm Performance: Evidence from Malaysia. Asian Social Science, 11(22), 149-159.
  • PwC, (2008). A Practical Guide to Risk Assessment. https://www.pwc.co.uk/services/audit.html, (Erişim Tarihi: 01.01.2021).
  • Razali, A. R., Yazid, A. S. & Tahir, I. M. (2011). The Determinants of Enterprise Risk Management Practices in Malaysian Public Listed Companies. Journal of Social and Development Sciences, 5, 202-207.
  • Saeidi, P., Parisa, S., Sofian, S., Parastoo, S., Hashim, A., Business, I., et al. (2019). The Impact of Enterprise Risk Management on Competitive Advantage by Moderating Role of Information Technology. Computer Standards & Interfaces, 63, 67-82.
  • Soin, K. & Collier, P. (2013). Risk and Risk Management in Management Accounting and Control. Management Accounting Research, 24(2), 82-87.
  • Tonello, M. (2007). Emerging Governance Practices in Enterprise Risk Management. The Conference Board, Inc.Research Report R-1398-07-WG, 1-99.
  • Vivian, W., Yi-Hsun, L. & Tung-Hsiao, Y. (2018). The Role of The Board and The Audit Committee in Enterprise Risk Management. The North American Journal of Economics and Finance, 1-36.
  • Xue-Zhong, H., Gian, I. B., Carl, C. & Iryna, S. (2013). Global Analysis of Dynamic Models in Economics and Finance, Springer.
  • Yavuz, S. ve Özyiğit, H. (2018). Kurumsal Risk Yönetimi ve Firma Performansı: Bankacılık Sektörüne Yönelik Bir Araştırma. 1. Uluslararası Bankacılık Kongresi, 769-778.

KURUMSAL RİSK YÖNETİM SİSTEMİNDE BAĞIMSIZ DENETİME HAZIRLANMA SÜRECİ

Yıl 2022, Cilt: 24 Sayı: 2, 365 - 391, 30.06.2022
https://doi.org/10.31460/mbdd.915334

Öz

Bu çalışma, bağımsız denetime tabi olan imalat sektöründeki işletmelerin, bağımsız denetim süreci paralelinde kurumsal risk yönetimi sistemini oluşturmalarına yönelik model önerisi geliştirmeyi amaçlamaktadır. Çalışmanın hedef kitlesini; Türkiye’de faaliyette bulunan imalat sanayi işletmeleri oluşturmaktadır. Model önerisinin geliştirilmesinde; nitel araştırma kapsamında sözel model yöntemi kullanılmıştır. Araştırmalar sonucunda, bağımsız denetim odaklı kurumsal risk yönetimi sisteminin oluşturulmasına yönelik, tavsiye niteliğinde yedi aşama ve bu aşamalarda dikkat edilmesi gereken önemli hususlar belirlenerek model önerisi geliştirilmiştir. Geliştirilen modelin aşamalarına yönelik açıklamalar yapılarak önerilerde bulunulmuştur.

Kaynakça

  • Arthur, J. G. (2009). Road to Implementation ERM for Colleges and Universities. https://www.odu.edu/content/dam/odu/offices/risk-management/DOCS/erm-road-toimplementation -universities.pdf, (Erişim Tarihi: 25.03.2021).
  • Bozkurt, N. (2011). Muhasebe Denetimi. 5. Baskı. Alfa Yayınevi. İstanbul.
  • Coso, (2011). Embracing Enterprise Risk Management. Committee of Sponsoring Organizations of The Treadway Commission. https://www.coso.org/Pages/default.aspx, (Erişim Tarihi: 10.02.2021).
  • Coso, (2004). Enterprise Risk Management-Integrated Frmaework-Executive Summary Framework. Committee of Sponsoring Organizations of The Treadway Commission. https://www.coso.org/Pages/default.aspx, (Erişim Tarihi: 10.02.2021).
  • Coso, (2012). Enterprise Risk Management-Understanding and Communicating Risk Appetite. Committee of Sponsoring Organizations of The Treadway Commission. https://www.coso.org/Pages/default.aspx, (Erişim Tarihi: 09.02.2021).
  • Eckles, D. L., Hoyt, R. E. & Miller, S. M. (2014). The Impact of Enterprise Risk Management on The Marginal Cost of Reducing Risk: Evidence Firm The Insurance Industry. Journal of Banking & Finance, 43, 247-261.
  • Florio, C. & Leoni, G. (2017). Enterprise Risk Management and Firm Performance: The Italian Case. The British Accounting Review, 49(1), 56-74.
  • Ghosh, A. (2013). An Empirical Investigation into Enterprise Risk Management in India. Working Paper Series, 1-22.
  • Gönen, S. (2009). İç Kontrol Sisteminin Unsurlarından Kontrol Ortamının Belirlenmesine Yönelik Bir Araştırma. Muhasebe Bilim Dünyası Dergisi, 11, 189-217.
  • Grace, M. F., Leverty, J. T., Phillips, R. D. & Shimpi, P. (2015). The Value of Investing in Enterprise Risk Management. The Journal of Risk and Insurence, 82(2), 289-316.
  • Gramling, A. A. & Myers, P. M. (2006). Internal Auditing’s Role in ERM. Internal Auditor, 1-25.
  • Hardy, K. (2015). Enterprise Risk Management: A Guide for Government Professionals. John Wiley & Sons, San Francisco.
  • Hoyt, R. E. & Liebenberg, A. P. (2011). The Value of Enterprise Risk Management. Journal of Risk And Insurance, 78(4), 795-822.
  • https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/BDS/BDSyeni11092019/BDS_701.pdf, (Erişim Tarihi: 30.03.2021).
  • https://www2.deloitte.com/global/en.html, (Erişim Tarihi: 08.01.2021).
  • Jeffrey, C., Ganesh, K. & Arnold, W. (2016). Enterprise Risk Management and The Financial Reporting Process: The Experiences of Audit Committee Members, CFOs and External Auditors. Contemporary Accounting Research, 1-53.
  • Kızılboğa, R. (2013). Kurumsal Risk Yönetimi Odaklı İç Denetim: İstanbul Büyükşehir Belediyesi İçin Bir Model Önerisi. Marmara Belediyeler Birliği Yayını, İstanbul.
  • Küçük, Y. A. (2007). Havaalanlarında Kurumsal Risk Yönetimi: Atatürk Havalimanı Terminalleri İşletmesi için Kurumsal Risk Yönetimi Model Önerisi. Yayımlanmamış Doktora Tezi, Anadolu Üniversitesi, Sosyal Bilimler Enstitüsü, Eskişehir.
  • Malik, M., Zaman, M. & Buckby, S. (2020). Enterprise Risk Management and Firm Performance: Role of the Risk Committee. Journal of Contemporary Accounting and Economics, 16, 1-20.
  • Marsh, M. (2008). Kurumsal Risk Yönetimi: Risk Yönetiminde Daha Stratejik Yaklaşım Arayışları. http://www.Marsh.Com.Tr/Documents/Press_Release_ERM. Pdf, (Erişim Tarihi: 02.03.2021).
  • Ping, T. A. & Muthuveloo, R. (2015). The Impact of Enterprise Risk Management on Firm Performance: Evidence from Malaysia. Asian Social Science, 11(22), 149-159.
  • PwC, (2008). A Practical Guide to Risk Assessment. https://www.pwc.co.uk/services/audit.html, (Erişim Tarihi: 01.01.2021).
  • Razali, A. R., Yazid, A. S. & Tahir, I. M. (2011). The Determinants of Enterprise Risk Management Practices in Malaysian Public Listed Companies. Journal of Social and Development Sciences, 5, 202-207.
  • Saeidi, P., Parisa, S., Sofian, S., Parastoo, S., Hashim, A., Business, I., et al. (2019). The Impact of Enterprise Risk Management on Competitive Advantage by Moderating Role of Information Technology. Computer Standards & Interfaces, 63, 67-82.
  • Soin, K. & Collier, P. (2013). Risk and Risk Management in Management Accounting and Control. Management Accounting Research, 24(2), 82-87.
  • Tonello, M. (2007). Emerging Governance Practices in Enterprise Risk Management. The Conference Board, Inc.Research Report R-1398-07-WG, 1-99.
  • Vivian, W., Yi-Hsun, L. & Tung-Hsiao, Y. (2018). The Role of The Board and The Audit Committee in Enterprise Risk Management. The North American Journal of Economics and Finance, 1-36.
  • Xue-Zhong, H., Gian, I. B., Carl, C. & Iryna, S. (2013). Global Analysis of Dynamic Models in Economics and Finance, Springer.
  • Yavuz, S. ve Özyiğit, H. (2018). Kurumsal Risk Yönetimi ve Firma Performansı: Bankacılık Sektörüne Yönelik Bir Araştırma. 1. Uluslararası Bankacılık Kongresi, 769-778.
Toplam 29 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Hüseyin Özyiğit 0000-0002-0632-7931

Suat Yıldırım 0000-0001-9665-863X

Yayımlanma Tarihi 30 Haziran 2022
Gönderilme Tarihi 13 Nisan 2021
Yayımlandığı Sayı Yıl 2022 Cilt: 24 Sayı: 2

Kaynak Göster

APA Özyiğit, H., & Yıldırım, S. (2022). KURUMSAL RİSK YÖNETİM SİSTEMİNDE BAĞIMSIZ DENETİME HAZIRLANMA SÜRECİ. Muhasebe Bilim Dünyası Dergisi, 24(2), 365-391. https://doi.org/10.31460/mbdd.915334