Publication: UZAKTAN İÇ DENETİM VE UZAKTAN İÇ DENETİMİN SINIRLILIKLARI
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Günümüzde kullanılan bilgi ve iletişim teknolojileri uzaktan denetimi mümkün kılmaktadır. COVID-19 salgınıile birlikte birçok meslek gibi iç denetim de uzaktan devam etmiştir. Ancak geliştirilen ve önerilen uzaktan denetimmodelleri bilgi ve iletişim teknolojilerinin denetime entegre edilmesiyle denetimin ne şekildegerçekleştirilebileceğine yöneliktir. Salgın gibi kriz dönemlerinde gerçekleştirilen uzaktan denetim çalışmaları birtakım belirsizlikler ve şartlar altında yürütülmektedir. Bu kapsamda çalışmanın amacı uzaktan çalışma dönemindeiç denetim faaliyetinin ne şekilde gerçekleştirildiğinin ortaya konulması, olası risklerin belirlenmesi vesınırlılıkların ortaya konulmasıdır. Bu kapsamda görüşme yöntemi kullanılarak devlet üniversitelerinin iç denetimbirimleri ile görüşülmüştür. Pandemi döneminde denetim faaliyetine devam eden üniversitelerin gelenekseldenetim anlayışı ile denetimi devam ettirdikleri ve yapılan denetimlerde iletişimin önemli bir kısıt olduğu tespitedilen ana başlıklardır. Çalışmadan elde edilen bulguların yeni normalde ve kriz dönemlerinde yapılacak içdenetim faaliyetlerinin daha etkin, etkili ve verimli yapılmasına olanak sağlayacağı değerlendirilmektedir.
Information and communication technologies used today enable remote control. With the COVID-19 outbreak,_x000D_ internal audit continued remotely, like many professions. However, the developed and suggested remote control_x000D_ models are about how the internal control can be carried out by integrating the information and communication_x000D_ technologies into the audit. Remote auditing works carried out during crisis periods such as epidemics are carried_x000D_ out under certain uncertainties and conditions. In this context, the aim of the study is to reveal how the internal_x000D_ audit activity is carried out during the remote working period, to identify possible risks and to reveal the limitations._x000D_ In this context, internal audit units of state universities were interviewed using the interview method. It has been_x000D_ determined that the universities that continued their auditing activities during the pandemic period continued the_x000D_ auditing with the traditional auditing approach and the communication was an important limitation. It is considered_x000D_ that the findings obtained from the study will enable the internal audit activities to be carried out in the new normal_x000D_ and in crisis periods to be more effectively, efficiently and productive.
Information and communication technologies used today enable remote control. With the COVID-19 outbreak,_x000D_ internal audit continued remotely, like many professions. However, the developed and suggested remote control_x000D_ models are about how the internal control can be carried out by integrating the information and communication_x000D_ technologies into the audit. Remote auditing works carried out during crisis periods such as epidemics are carried_x000D_ out under certain uncertainties and conditions. In this context, the aim of the study is to reveal how the internal_x000D_ audit activity is carried out during the remote working period, to identify possible risks and to reveal the limitations._x000D_ In this context, internal audit units of state universities were interviewed using the interview method. It has been_x000D_ determined that the universities that continued their auditing activities during the pandemic period continued the_x000D_ auditing with the traditional auditing approach and the communication was an important limitation. It is considered_x000D_ that the findings obtained from the study will enable the internal audit activities to be carried out in the new normal_x000D_ and in crisis periods to be more effectively, efficiently and productive.