Publication: Holdinglerde risk odaklı iç denetim ve bir uygulama
Abstract
HOLDİNGLERDE RİSK ODAKLI İÇ DENETİM VE BİR UYGULAMABu tez, holding işletmelerde iç denetim sistem ve uygulamalarını kapsamaktadır. Holding işletmeleri farklı faaliyetler, sektörler ve düzenlemelerle karmaşık bir yapıya kavuşmuştur. Bu karmaşık yapıdaki kontrollerin mevcudiyetini değerlendirmek ve etkinliğini sağlamak için iç denetim önemli bir araçtır. İç denetim; holdinglerin faaliyetlerini geliştirmekte, iyileştirmekte ve değer katmakta; muhasebe bilgilerinin doğruluk ve güvenirliğini, faaliyetlerin mevzuata uyumunu, kaynakların etkin, ekonomik ve verimli kullanılmasını sağlamaktadır. Risk odaklı iç denetim yaklaşımı; işletme riskleri ve risklerin yönetim ve denetimi odaklı bir süreçtir. Bu kapsamda; kurumsal risk yönetimine dayanarak risk yönetiminin etkin bir şekilde uygulanıp uygulanmadığını tespit etmeye çalışmaktadır.Bu çalışmada; holding işletmelerde risk odaklı iç denetim sistemi açıklanmaya çalışılmış ve yapılan çalışmanın etkinliğini değerlendirmek için holdinglerin iç denetim yapısı ve uygulamalarının anket yoluyla analizi yapılmıştır.
RİSK BASED INTERNAL AUDIT IN HOLDING COMPANIES Internal audit system and practices of holding companies is the scope of this thesis. Holding companies have a complicated structure with different operations, sectors and regulations. Internal audit is an essential tool to evaluate existance and ensure effectiveness of the controls in the complicated structure. Internal audit is an essential activity to develop and improve corporate activities and adds value to the holdings. Furthermore, internal audit ensures accurate and reliable accounting information, compliance with legislation and effective, economic and efficient usage of the resources.The risk-based internal auditing approach is a process which focuses on the risks of the enterprises as well as managing and the auditing of these risks. For these purpose, the system is mainly based on corporate risk management and tries to determine whether the risk management is applied efficiently or not.In this study, the risk-based internal auditing system has been described and to evaluate the efficiency of the studies, risk-based internal auditing structure and application analysis has been carried out in holding companies with a survey.
RİSK BASED INTERNAL AUDIT IN HOLDING COMPANIES Internal audit system and practices of holding companies is the scope of this thesis. Holding companies have a complicated structure with different operations, sectors and regulations. Internal audit is an essential tool to evaluate existance and ensure effectiveness of the controls in the complicated structure. Internal audit is an essential activity to develop and improve corporate activities and adds value to the holdings. Furthermore, internal audit ensures accurate and reliable accounting information, compliance with legislation and effective, economic and efficient usage of the resources.The risk-based internal auditing approach is a process which focuses on the risks of the enterprises as well as managing and the auditing of these risks. For these purpose, the system is mainly based on corporate risk management and tries to determine whether the risk management is applied efficiently or not.In this study, the risk-based internal auditing system has been described and to evaluate the efficiency of the studies, risk-based internal auditing structure and application analysis has been carried out in holding companies with a survey.