Publication: Etkin bir iç kontrol sisteminin işletmedeki hileleri önlemedeki rolü ve perakende sektöründe bir araştırma
Abstract
Dünyada, teknoloji alanında yaşanan gelişmeler ve işletme faaliyetlerinin küreselleşmesine bağlı olarak karmaşıklaşmasıyla birlikte iç kontrol sisteminin önemi artmış ve işletmeler için vazgeçilmez bir unsur halini almıştır. İşletme içerisinde kurulacak etkin bir iç kontrol sistemi işletmeye; hedeflerine ulaşmasında, faaliyetlerini etkin ve verimli bir şekilde yürütüp yasa ve mevzuatlara uygunluk sağlamasında yardımcı olacaktır. Bu amaçlar dışında işletmelerin önündeki en büyük tehlikelerden biri olan hile eylemine de set olacaktır. Hile eylemi, dünyada gün geçtikçe artmakta ve yaşanan teknolojik gelişmelerle birlikte önüne geçilemez bir hal almaktadır. Hileler işletmeye maddi olarak zarar verdiği gibi, kurum imajını da zedeleyerek işletmenin sürdürülebilirliğine zarar vermektedir. İşletmeler açısından hilelerin belirlenmesi veya önlenmesi oldukça zor bir süreçtir. Çoğu zaman hilenin belirlenmesi yıllarca sürmekte ve işletme bu dönemde ağır yaralar almaktadır. Bu nedenle hilenin, yaşanmadan önlenmesi tespit edilmesine göre daha akılcı olacaktır. Bu durumda etkin bir iç kontrol sisteminin işletilebilmesi ile mümkündür. Çalışmada; iç kontrol, hile ve etkin bir iç kontrol sisteminin temel ilkeleri açıklanarak Perakende Sektöründe gerçekleştirilen bir anket çalışması ile etkin bir iç kontrol sisteminin işletmelerdeki hileleri önlemedeki rolünün tespiti amaçlanmıştır. Bu temel amacın yanında; iç kontrol ve hilelerin mevcut durumu, bunların işletmenin hukuki yapısı, çalışan ve mağaza sayısı, faaliyet yılı ve işletmede iç denetim biriminin varlığına göre anlamlı farklılık gösterip göstermediği de araştırılmıştır. Araştırma sonucunda iç kontrol ile hilelerin önlenmesi arasında pozitif bir ilişki olduğu tespit edilmiştir.
The importance of internal control system has risen dramatically and has turned out to be indispensible for companies due to complexified infrastructures of enterprises happening because of innovations on technology. An established, well functioning, internal contral system allow enterprises to accomplish its objectives, to proceed with its actions more efficiently and and effectively beside copliance to all regulations and legislations. Well functioning internal control system not only provides such possibilities counted on previous sentence but also it can stand as a set against fraud actions which possess serious harm for future of enterprises. Fraud as an action, is day by day increasing and as a result of technological development it has turned out to be irrepressible. Frauds, can damage image of enterprises in terms of sustainability of the company, as much as it injures enterprises financially. It is significantly difficult process from perspective of enterprises to identify and prevent frauds. In general it is needed to speak about years for identification of frauds and it makes enterprises, in a matter of speaking, heavily wounded and it is more sensible for enterprises to take preventive actions, which is mostly possible by effective internal controls, before fraud happens. In this essay, it was aimed to ascertain roles of establishments on preventing frauds with effective internal control by a questionnaire in retail market sector by defining internal control, fraud and main principles of effective internal control. In addition to this fundamental target, research also include existent situation of frauds, legal structures of enterprises, employee and store numbers, total operation year, whether it meanigfully changes according to existence of internal audit department. As a result of research it was found that there is positive relation between internal control and prevention of frauds.
The importance of internal control system has risen dramatically and has turned out to be indispensible for companies due to complexified infrastructures of enterprises happening because of innovations on technology. An established, well functioning, internal contral system allow enterprises to accomplish its objectives, to proceed with its actions more efficiently and and effectively beside copliance to all regulations and legislations. Well functioning internal control system not only provides such possibilities counted on previous sentence but also it can stand as a set against fraud actions which possess serious harm for future of enterprises. Fraud as an action, is day by day increasing and as a result of technological development it has turned out to be irrepressible. Frauds, can damage image of enterprises in terms of sustainability of the company, as much as it injures enterprises financially. It is significantly difficult process from perspective of enterprises to identify and prevent frauds. In general it is needed to speak about years for identification of frauds and it makes enterprises, in a matter of speaking, heavily wounded and it is more sensible for enterprises to take preventive actions, which is mostly possible by effective internal controls, before fraud happens. In this essay, it was aimed to ascertain roles of establishments on preventing frauds with effective internal control by a questionnaire in retail market sector by defining internal control, fraud and main principles of effective internal control. In addition to this fundamental target, research also include existent situation of frauds, legal structures of enterprises, employee and store numbers, total operation year, whether it meanigfully changes according to existence of internal audit department. As a result of research it was found that there is positive relation between internal control and prevention of frauds.