Araştırma Makalesi
BibTex RIS Kaynak Göster

DİJİTALLEŞMENİN DENETİM MESLEĞİNE YANSIMALARI

Yıl 2020, Cilt: 7 Sayı: 6, 128 - 148, 25.06.2020

Öz

Dördüncü Sanayi Devrimini yaşadığımız bu çağda, artan sanayileşme ile birlikte işletmelerin faaliyet alanları önemli ölçüde artmıştır. Bu nedenle işletmeler faaliyetlerini yürütürken farklı şekillerde internet, yapay zeka, kodlama yetenekleriyle çalışan bir takım fiziksel cihazlar ve siber- fiziksel sistemler ile bunlarla desteklenen siber güvenlik, bulut teknolojisi ve büyük veri (big data) teknolojisi gibi dijitalleşen dünyanın kazanımlarından faydalanmaktadırlar. Küreselleşme, teknolojik dönüşümler ve rekabet ortamı, çok sayıda alanda olduğu gibi “muhasebe ve denetim” alanında da etkili olmuş ve özellikle güvence hizmetleriyle öne çıkan bağımsız denetim firmalarının faaliyetlerini ve uygulamalarını yeniden gözden geçirmelerine neden olmuştur. Zaman içerisinde yaşanan değişimler denetim firmalarının; denetim süreçlerini, kullanılan yöntem ve prosedürlerini etkilemeye başlamıştır. Veri toplama ve kullanma, iş akışları ve iş süreçlerinin takibi, paylaşma ve süreçteki iletişim, dijital teknoloji ile giderek dönüşmüştür. Bu doğrultuda, denetçilerin bilgi ve becerileri ile kullanılan denetim uygulamaları ve prosedürlerinin bu süreçler ışığında dijital yaşama uyum sağlıyor olması gerekmektedir. Özellikle, denetim firmalarının teknolojik dönüşüme ayak uydurabilmeleri için denetim çalışmalarının geleceğine yönelik altyapı çalışmalarına başlamaları gerekmektedir. Bu çalışma kapsamında teknolojik yeniliklerin ve dijitalleşmenin, bağımsız denetim mesleğine, denetim uygulamalarına, denetçilerin çalışma yaklaşımlarına olan yansımaları ve etkileri ele alınmıştır.

Kaynakça

  • Advani (2020) https://www.mygreatlearning.com/blog/what-is-artificial-intelligence/ Agnew, H. (2016). Auditing: Pitch battle. Financial Times https://www.ft.com/content/268637f6-15c8-11e6-9d98- 00386a18e39d AICPA (2012). Evolution of Auditing: From the Traditional Approach to the Future Audit. White paper. AICPA (2017). Reporting on an Entity's Cybersecurity Risk Management Program and Controls: Attestation Guide. New York, NY: American Institute of Certified Public Accountants (AICPA), AICPA. (2014). Reimagining auditing in a wired world (White Paper). New York: American Institute of Certified Public Accountants. Alles, M. G. (2015). Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession. Accounting Horizons, 29(2), 439–449. https://doi.org/10.2308/acch-510 Alles, M., & Gray, G. (2014). A framework for analyzing the potential role of big data in auditing: A synthesis of the literature (Working Paper). Rutgers, NJ: Rutgers University Beisland, L. A.; Mersland, R. & Strom, R.O. (2015). Audit quality and corporate governance: evidence from the microfinance industry. Int. J. Audit. 19 (3), 218–237. Bierstaker, J.L., Burnaby, P. & Thibodeau, J. (2001), The impact of information technology on the audit process: An assessment of the state of the art and implications for the future. Managerial Auditing Journal, 16(3), 159-164 Bozkurt,P.(2013).’’Denetim Kavramı ve Denetim Anlayışındaki Gelişmeler’’, Denetişim Dergisi(12), Breman, A. & Felländer, A. (2014). Diginomics - nya ekonomiska drivkrafter. http://www.nationalekonomi.se/sites/default/files/NEFfiler/42-6-abaf.pdf Buczak, A. L. & Guven, E. (2016). A Survey of Data Mining and Machine Learning Methods for Cyber Security Intrusion Detection, IEEE Communications Surveys & Tutorials, 18(2), 1153-1176, Byrnes, P. E., Al-Awadhi, A., et al. (2015). Evolution of Auditing: From the Traditional Approach to the Future Audit. In AICPA (ed.) Audit Analytics and Continuous Audit: Looking Toward the Future. New York, 71-84. Capriotti, R. J. (2014). Big data: Bringing big changes to accounting. Pennsylvania CPA Journal, 85(2), 36-38. Carcello, J. V., Hermanson, D. R., & Ye, Z. (2011). Corporate governance research in accounting and auditing: Insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory, 30(3), 1-31. Caster, P. & Verardo, D. (2007). Technology Changes the Form and Competence of Audit Evidence. The CPA Journal, 68-70. Celayir, D. (2019). Bağımsız Denetimde Hileye İlişkin Beklenti Farklılıkları, 2019, İstanbul: Der Yayınları. Cenamor, J.; Sjödin, D.R. & Parida, V. (2017). Adopting a platform approach in servitization: Leveraging the value of digitalization. Int. J. Prod. Econ., 192, 54–65. Chou, D. C. (2015). Cloud computing risk and audit issues. Computer Standards & Interfaces, 42, 137-142. Ciğer, A. & Kınay, B. (2018). Bağımsız Denetim Firmalarının Bulut Bilişim Uygulamalarını Benimseme Düzeylerine Yönelik Nitel Bir Araştırma: Antalya İli Örneği. Muhasebe Bilim Dünyası Dergisi, 20(3), 629-649. Cosserat, G.W., Rodda N., “Modern Auditing”, Third Edition, Wiley, United Kingdom, 2009. Curtis, M.B., & Payne, E.A. (2008). An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. International Journal of Accounting Information Systems, 9(2), 104-121. Curtis, M.B., & Payne, E.A. (2014). Modeling voluntary CAAT utilization decisions in auditing. Managerial Auditing Journal, 29(4), 304-326. DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199. Debreceny, R., S.Lee, W. Neo, & J.S. Toh. (2005). Employing generalized audit software in the financial services sector: Challenges and opportunities. Managerial Auditing Journal 20 (6): 605-619. Deloitte (2017). Blockchain Technology and Its Potential Impact on the Audit and Assurance Profession.https://www.aicpa.org/content/dam/aicpa/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/blockchain-technology-and-its-potential-impact-on-the-audit-and-assurance-profession.pdf Deloitte (2017). Denetimde İnovasyon ile Fark Yaratmak https://docplayer.biz.tr/41030276-Denetimde-inovasyon-ile-fark-yaratmak.html Dengler, K., Matthes, B., 2018. The impacts of digital transformation on the labour market: substitution potentials of occupations in Germany. Technol. Forecast. Soc. 137, 304–316. Dickey, G. & Blanke, S. (2019). Machine Learning in Auditing. https://www.cpajournal.com/2019/06/19/machine-learning-in-auditing/ Dowling, C. & Leech, S. A. (2014). A Big 4 Firm’s Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior. Contemporary Accounting Research, 31 (1), 230-252. https://doi.org/10.1111/1911- 3846.12010 E&Y (2019). The digitization of the audit mirrors a broader transformation taking place across the business landscape.https://www.ey.com/en_gl/digital-audit/audit-digitization-transformative-age Ejaz, W., Anpalagan, A., Imran, M. A., Jo, M., Naeem, M., Qaisar, S. B., & Wang, W. (2016). Internet of Things (IoT) in 5G wireless communications. IEEE, 4, 10310-10314., Elommal, N. & Baudier, P. & Hikkerova, L.(2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change. 150. 119751. 10.1016/j.techfore.2019.119751. Forbes Insights. (2015). Audit 2020: A Focus on Change. Retrieved from https://assets.kpmg.com/content/dam/kpmg/pdf/2015/08/us-audit-2020-report.pdf Ganne, E. (2018). Can Blockchain revolutionize international trade?. https://www.wto.org/english/res_e/booksp_e/blockchainrev18_e.pdf Gartner (2013). Bigdata Glossary. http://www.gartner.com/it-glossary/big-data/ Gepp, Adrian & Linnenluecke, Martina & O'Neill, Terry & Smith, Tom. (2018). Big Data Techniques in Auditing Research and Practice: Current Trends and Future Opportunities. Journal of Accounting Literature. 40. 102-115. Gerpott, T.J. & May, S. (2016). Integration of Internet of Things components into a firm’s offering portfolio -A business development framework. 18, 53–63. Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The impact of Information Technology (IT) on modern accounting systems. Procedia-Social and Behavioral Sciences, 28(2011), 112-116. Gordon, Lawrence & Loeb, Martin & Zhou, Lei. (2011). The Impact of Information Security Breaches: Has There Been a Downward Shift in Costs?. Journal of Computer Security. 19. 33-56. 10.3233/JCS-2009-0398. Granlund, M. (2007). On the Interface Between Management Accounting and Modern Information Technology - A Literature Review and Some Empirical Evidence. Grubic, T. & Jennions, I. (2018). Remote monitoring technology and servitised strategies –factors characterising the organisational application. Int. J. Prod. Res., 56, 2133–2149. Han, S., Rezaee, Z., Xue, L. & Zhang, J. H. (2016). The Association between Information Technology Investments and Audit Risk. Journal of Information Systems, 30(1), 93–116. Hassan, S.U. & Farouk, A. (2014). Audit Quality and Financial Performance of Quoted Cement Firms in Nigeria”, European Journal of Business and Management, Vol. 6, No. 28, 2014, ss. 73-82. Hasselblatt, M.; Huikkola, T.; Kohtamäki, M. & Nickell, D. (2018). Modeling manufacturer’s capabilities for the Internet of Things. J. Bus. Ind. Mark. 2018, 33, 822–836. Holley, R. (2004). Developing a digitisation framework for your organisation. The Electronic Library, 22(6), 518–522 https://www.eca.europa.eu/Lists/ECADocuments/JOURNAL20_01/JOURNAL20_01.pdf Hunton, J. E. (2002). The impact of digital technology on accounting behavioral research. In Advances in Accounting Behavioral Research, 5, 3–17. Bingley: Emerald IASSB (2009). International Standard on Auditing 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment.https://www.ifac.org/system/files/downloads/a017-2010-iaasb-handbook-isa-315.pdf ICAEW (2018). Understanding the impact of technology in audit and finance. https://www.icaew.com/-/media/corporate/files/middle-east-hub/understanding-the-impact-of-technology-in-audit-and-finance.ashx IOSCO (2016). The Board of the International Organization of Securities Commissions. Cyber Security in Securities Markets – An International Perspective Report on IOSCO’s cyber risk coordination efforts Available at: https://www.iosco.org/library/pubdocs/pdf/IOSCOPD528.pdf J. Yang & Z. Chen. (2010). Cloud Computing Research and Security Issues. International Conference on Computational Intelligence and Software Engineering, Wuhan, 2010, 1-3. Janvrin, D., Bierstaker, J. & Lowe, D. J. (2008). An Examination of Audit Information Technology Use and Perceived Importance. Accounting Horizons, 22(1), 1–21. https://doi.org/10.2308/acch.2008.22.1.1 Karlsen, A. & Wallberg, M. (2017). The effects of digitalization on auditors’ tools and working methods. https://www.diva-portal.org/smash/get/diva2:1115922/FULLTEXT01.pdf KPMG (2017). Clarity on Dynamic Audit. https://assets.kpmg/content/dam/kpmg/ch/pdf/clarity-on-dynamic-audit-en.pdf, KPMG. (2015). Data & Analytics enabled Internal Audit. https://assets.kpmg.com/content/dam/kpmg/pdf/2016/04/DA-Enabled-Internal-Audit-Survey.pdf Krahel, J. P., & Titera, W. R. (2015). Consequences of Big Data and formalization on accounting and auditing standards. Accounting Horizons, 29(2), 409-422. Lenka, S.; Parida, V. & Wincent, J .(2017). Digitalization capabilities as enablers of value co-creation in servitizing firms. Psychol. Mark. 34, 92–100. Lombardi, D.R, Bloch, R, & Vasarhelyi, M.A., 2015. The current state and the future of the audit profession. Curr. Issues Audit. Am. Account. Assoc. 9 (1), 10–16. Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, Marcus, G., & Davis, E. (2019). Rebooting AI: Building Artificial Intelligence We Can Trust. New York: Pentheon Books. McKinsey (2017). Introducing the next-generation operating model. McKinsey & Company, January 2017. www.mckinsey.com/business-functions/mckinsey-digital/our-insights/introducing-the-next-generation-operating-model Mithas S.;Tafti A. & Mitchell W (2013). How a firm’s competitive environment and digital strategic posture influence digital business strategy. MIS Quarterly 37:511-536. Moffitt, K.C., Rozario, A.M., Vasarhelyi, M.A., 2018. Robotic process automation for auditing. J. Emerg. Technol. Account. 15 (1), 1–10. Mollah, M. B. Islam, K. & Islam, S. (2012). Next generation of computing throughcloud computing technology. 2012 25th IEEE Canadian Conference on Electrical and Computer Engineering (CCECE), Montreal. Montes, G.A. & Goertzel, B. (2018). Distributed, decentralized, and democratized artificial intelligence. Technol. Forecast. Soc. Change. https://doi.org/10.1016/j.techfore.2018.11.010. Nearon, B. (2005). Foundations in Auditing and Digital Evidence. CPA Journal, 75 (1), 32- 34 Nwankpa, J. & Datta, P (2012). Perceived Audit Quality from ERP Implementations, Information Resources Management Journal. 25, 61-80. Nwankpa, J.P. (2014). Digital Business Environment and Audit Quality. Int J Account Res 2014, 2:1 Özdemir, İ. & Sağıroğlu, Ş. (2018). ‘’Denetimlerde Büyük Veri Kullanımı ve Üzerine Bir Değerlendirme’’, Gazi Üniversitesi, Fen Bilimleri Dergisi, Ankara, GU J Sci, Part C, 6(2): 470-480. Özen, A. & Gürel, F. (2020). Kamu Denetiminde Dijital Dönüşüm: Dijital İkiz Yöntemi. İzmir Sosyal Bilimler Dergisi, 2(1), 16-23. Pilos, S. (2020). Auditing The Digital Reality. https://www.eca.europa.eu/Lists/ECADocuments/JOURNAL20_01/JOURNAL20_01.pdf Porter, M.E. & Heppelmann, J.E. (2015). How smart, connected products are transforming companies. Harv. Bus. Rev. 2015, 93, 96–114. PWC (2015). Dijitalleşen İç Denetim.https://www.pwc.com.tr/tr/risk-surec-teknoloji-hizmetleri/assets/ic-denetim-ve-kontrol-hizmetleri/dijitallesen-ic-denetim.pdf Rao, J., & Weintraub, J. R. (2013). How innovative is your company's culture? (Vol. 54, No. 3). MIT. Rapoport, M.(2016). Auditors count on tech for backup. Wall Street Journal (March 8). Rezaee, Z., Sharbatoghlie, A., Elam, R. & McMickle, P.L. (2002), “Continuous Auditing: Building Automated Auditing Capability”, Auditing: A Journal of Practice and Theory, (21); 147-163. Richins, G., Stapleton, A., Stratopoulos, T.C. & Wong, C. (2017). Big data analytics: opportunity or threat for the accounting profession? J. Inf. Syst. 31 (3), 63–79. Sahut, J. M., Hikkeorva, L. & Moez, K. (2013). Business model and performance of firms. Int. Bus. Res. 6 (2), 64–76. Saqlain, M. et. al. (2019). Framework of an IoT-based Industrial Data Management for Smart Manufacturing. Journal of Sensor and Actuator Networks. 8. 21. 10.3390/jsan8020025. Serçemeli, M. (2018). Muhasebe ve Denetim Mesleklerinin Dijital Dönüşümünde Yapay Zekâ. Turkish Studies. 13(30). 369-386. Suffield, M. (2020). Auditors of the future – what are the skills needed in a digital age? , https://www.eca.europa.eu/Lists/ECADocuments/JOURNAL20_01/JOURNAL20_01.pdf Sultan, K., Ruhi, U. & Lakhani, R. (2018). Conceptualizing Blockchains: Characteristics and Applications, 11th IADIS International Conference on Information Systems, 49–57. Van den Broek, T., & van Veenstra, A. F. (2018). Governance of big data collaborations: How to balance regulatory compliance and disruptive innovation. Technological Forecasting and Social Change, 129, 330-338. Vasarhelyi, M.A., Romero, S. (2014), Technology in audit engagement: A case study. Managerial Auditing Journal, 29(4), 350-365. Wallerstedt, E., Häckner, E. & Johansson, S-E. (2006). Går revisorn i takt med förväntningarna?, Balans, 32 (1), 37. Yang, D.; Jiao, H. & Buckland, R. (2017). The determinants of financial fraud in Chinese firms: does corporate governance as an institutional innovation matter? Technol. Forecast. Soc. Change 125, 309–320. Zakaria, N. B.; Nurhidayah, Yahya & Kalsom, S. (2013). Dysfunctional Behavior among Auditors: The Application of Occupational Theory. J. Basic. Appl. Sci. Res., 3(9). 495-503. Zhang, C. (2019). Intelligent Process Automation in Audit. Journal of Emerging Technologies in Accounting. Forthcoming. Zhang, C. A., Dai, J., & Vasarhelyi, M. A. (2018). The Impact of DisruptiveTechnologies on Accounting and Auditing Education: How Should the Profession Adapt?. The CPA Journal, 88(9), 20–26.
Toplam 1 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Duygu Celayir 0000-0002-1435-3910

Çağla Celayir Bu kişi benim

Yayımlanma Tarihi 25 Haziran 2020
Yayımlandığı Sayı Yıl 2020 Cilt: 7 Sayı: 6

Kaynak Göster

APA Celayir, D., & Celayir, Ç. (2020). DİJİTALLEŞMENİN DENETİM MESLEĞİNE YANSIMALARI. Avrasya Sosyal Ve Ekonomi Araştırmaları Dergisi, 7(6), 128-148.