Publication: Reaktif denetimden proaktif denetime geçiş
Abstract
Sanayi Devrimi’yle şirketleşmenin artması, küreselleşmeyle çokuluslu şirketlerin ortaya çıkması, yaşanan sosyal, ekonomik ve ticari değişim - gelişim sonucunda iş hacminin artması, dolayısıyla denetime tâbi tutulan veri büyüklüğünün devasa boyutlara ulaşması; finansal krizleri tetikleyen sebepler arasında muhasebe ve denetim hileleriyle usulsüzlüklerin bulunması ve son yüzyılda teknolojik gelişmelerin inanılmaz bir hız kazanması denetim anlayışında ve kullanılan tekniklerde büyük bir değişim ve gelişime yol açmıştır. Denetim anlayışı, işlemlere kaynaklık eden evrakların kontrolüyle hata ve hilelere sebep olan sorumluların tespiti, finansal tablolar ve işletmenin uygunluk denetimi anlayışından (reaktif-geleneksel anlayış) risk bazlı, teknolojiye dayalı dijital analiz ve veri analiziyle proaktif (modern) bir denetim anlayışına dönüşmüştür. Bu araştırmada, reaktif (geleneksel) denetimden proaktif (modern) denetime geçişin; kavramsal ve tarihsel süreç kapsamında her iki denetim yaklaşımında kullanılan denetim tekniklerinin, denetim yaklaşımları arasındaki farklar ve ortak yönlerin, teknolojinin denetim kalitesine etkisinin, denetimin geleceği ile geleceğin denetçilerinin sahip olması gereken vasıf ve niteliklerin araştırılmasına ve proaktif denetim anlayışının günümüz denetçilerince kabul görme ve uygulama seviyesinin ortaya çıkarılmasına çalışılmıştır. Bu çalışmamızla, teknolojiye dayalı proaktif denetim tekniklerinin uygulamada kullanılmasının öneminin Türkiye’deki denetçiler ile denetim firmaları tarafından anlaşılmasına, teknolojinin denetimde kullanılmasının önündeki engellerin ve zorluklarının araştırılarak tespit edilmesine; denetçilerin mesleki, teknolojik ve kişisel niteliklerinin geliştirilerek geleceğe hazırlanmalarında ve değişim bilincinin uygulamaya aktarılmasında katkı sağlanması amaçlanmıştır.
As a result of the increase in incorporation with the Industrial Revolution, the emergence of multinational companies with globalization, and the increase in business volume as a result of the social, economic and commercial change - development, the size of the data subject to audit has reached gigantic proportions. In addition to these, the existence of accounting and audit frauds and irregularities among the reasons that triggered financial crises, and the incredible acceleration of technological developments in the last century have led to a great change and development in the understanding of auditing and the techniques used. The audit approach has transformed from reactive-traditional understanding which consists of the control of the documents that originate the transactions, the identification of those responsible for errors and frauds, the financial statements, and the compliance audit of the enterprise to a proactive (modern) audit approach with the risk and technology-based digital-data analysis. In this thesis on the transition from reactive (traditional) auditing to proactive (modern) auditing, the audit techniques used in both audit approaches, the differences and common aspects between audit approaches, the effect of technology on audit quality, the future of auditing and the qualifications of future auditors are studied within the scope of the conceptual and historical process. In addition, it has been tried to reveal the level of acceptance and application of the proactive audit approach by today's auditors. With this study, it is aimed to understand the importance of using technology-based proactive audit techniques in practice by auditors and audit firms in Turkey, to investigate and identify the obstacles and difficulties in using technology in auditing; also contribute to the preparation of the auditors for the future by improving their professional, technological and personal qualities and to transfer the awareness of change into practice.
As a result of the increase in incorporation with the Industrial Revolution, the emergence of multinational companies with globalization, and the increase in business volume as a result of the social, economic and commercial change - development, the size of the data subject to audit has reached gigantic proportions. In addition to these, the existence of accounting and audit frauds and irregularities among the reasons that triggered financial crises, and the incredible acceleration of technological developments in the last century have led to a great change and development in the understanding of auditing and the techniques used. The audit approach has transformed from reactive-traditional understanding which consists of the control of the documents that originate the transactions, the identification of those responsible for errors and frauds, the financial statements, and the compliance audit of the enterprise to a proactive (modern) audit approach with the risk and technology-based digital-data analysis. In this thesis on the transition from reactive (traditional) auditing to proactive (modern) auditing, the audit techniques used in both audit approaches, the differences and common aspects between audit approaches, the effect of technology on audit quality, the future of auditing and the qualifications of future auditors are studied within the scope of the conceptual and historical process. In addition, it has been tried to reveal the level of acceptance and application of the proactive audit approach by today's auditors. With this study, it is aimed to understand the importance of using technology-based proactive audit techniques in practice by auditors and audit firms in Turkey, to investigate and identify the obstacles and difficulties in using technology in auditing; also contribute to the preparation of the auditors for the future by improving their professional, technological and personal qualities and to transfer the awareness of change into practice.