AUDITING CORPORATE CULTURE THROUGH THE LENS OF INTERNAL AUDIT: A MODEL PROPOSITION

Hayrettin Usul; Elif Çağlan

Makale detayları

AUDITING CORPORATE CULTURE THROUGH THE LENS OF INTERNAL AUDIT: A MODEL PROPOSITION

Yazarlar:

Hayrettin Usul | Elif Çağlan

Yayıncı:

Burdur Mehmet Akif Ersoy University

Dergi:

Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty Vol.10 Issue 2, pp.1020-1041

Belge Tipi:

Makale

Yayın Tarihi:

2/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001296699

pISSN:

2149-1658

Anahtar kelimeler:

Özet:

 Internal audit aims to add value to an organizations operations and help the organization achieve its goals by evaluating the effectiveness of organizations internal control, governance and risk management activities with a systematic and disciplined approach. Contrary to the classical understanding of internal audit, which is usually limited to financial issues and compliance auditing, modern paradigm in internal audit adopts a proactive approach and requires that all the elements that may prevent the organization to achieve its goals are included in the scope of the audit. Corporate corruption scandals all around the world since the later twentieth century have led to questions about the effectiveness of traditional internal audit activities. The root causes of undesirable behavior in organizations in many cases point to an unhealthy corporate culture. Analyzing the concept of corporate culture through the lens of internal audit, this study aims to investigate the methods and techniques of corporate culture audit and to discuss its place within internal audit. The study proposes a model for corporate culture audit and analyzes the models applicability and validity. This study bases on the PhD thesis called Auditing corporate culture through the lens of internal audit: A case study in steel industry prepared in Izmir Katip Celebi University Graduate School of Social Sciences.

 Internal audit aims to add value to an organizations operations and help the organization achieve its goals by evaluating the effectiveness of organizations internal control, governance and risk management activities with a systematic and disciplined approach. Contrary to the classical understanding of internal audit, which is usually limited to financial issues and compliance auditing, modern paradigm in internal audit adopts a proactive approach and requires that all the elements that may prevent the organization to achieve its goals are included in the scope of the audit. Corporate corruption scandals all around the world since the later twentieth century have led to questions about the effectiveness of traditional internal audit activities. The root causes of undesirable behavior in organizations in many cases point to an unhealthy corporate culture. Analyzing the concept of corporate culture through the lens of internal audit, this study aims to investigate the methods and techniques of corporate culture audit and to discuss its place within internal audit. The study proposes a model for corporate culture audit and analyzes the models applicability and validity. This study bases on the PhD thesis called Auditing corporate culture through the lens of internal audit: A case study in steel industry prepared in Izmir Katip Celebi University Graduate School of Social Sciences.

 Internal audit aims to add value to an organizations operations and help the organization achieve its goals by evaluating the effectiveness of organizations internal control, governance and risk management activities with a systematic and disciplined approach. Contrary to the classical understanding of internal audit, which is usually limited to financial issues and compliance auditing, modern paradigm in internal audit adopts a proactive approach and requires that all the elements that may prevent the organization to achieve its goals are included in the scope of the audit. Corporate corruption scandals all around the world since the later twentieth century have led to questions about the effectiveness of traditional internal audit activities. The root causes of undesirable behavior in organizations in many cases point to an unhealthy corporate culture. Analyzing the concept of corporate culture through the lens of internal audit, this study aims to investigate the methods and techniques of corporate culture audit and to discuss its place within internal audit. The study proposes a model for corporate culture audit and analyzes the models applicability and validity. This study bases on the PhD thesis called Auditing corporate culture through the lens of internal audit: A case study in steel industry prepared in Izmir Katip Celebi University Graduate School of Social Sciences.

 İç denetim, bir kurumdaki iç kontrol, yönetişim ve risk yönetimi etkinliğini sistemli ve disiplinli bir yaklaşımla değerlendirerek kurumun faaliyetlerine değer katma ve kurumun hedeflerine ulaşmasına yardımcı olma gütmektedir. İç denetimde modern paradigma, uygunluk denetiminden ibaret olan ve mali konularla sınırlı kalan klasik iç denetim anlayışının aksine, proaktif bir yaklaşım sergileyerek kurumun amaçlarına ulaşmasını engelleyebilecek tüm unsurların denetim kapsamına alınmasını öngörmektedir. Geçtiğimiz yüzyılın sonlarından itibaren dünya çapında yaşanan şirket yolsuzlukları ve skandallar geleneksel iç denetim faaliyetlerinin etkinliğinin sorgulanmasına yol açmıştır. Kurumlarda istenmeyen davranışların kök nedenleri araştırıldığında, birçok vakada sorunun temel nedeninin sağlıksız bir kurumsal kültüre dayandığı görülmektedir. Kurumsal kültür kavramını iç denetim perspektifinden ele alan bu çalışmada, kurumsal kültür denetiminin iç denetim içerisindeki yerinin sorgulanması hedeflenmektedir. Çalışma kapsamında, kurumsal kültür denetimi için bir model önerisinde bulunulmuş ve bu modelin uygulanabilirliği ve geçerliliği analiz edilmiştir.Bu çalışma İzmir Kâtip Çelebi Üniversitesi Sosyal Bilimler Enstitüsü 2021 tarihli İç denetim perspektifinden kurumsal kültür denetimi: Çelik sektöründe bir uygulama isimli Doktora tezinden üretilmiştir.

Makale detayları

AUDITING CORPORATE CULTURE THROUGH THE LENS OF INTERNAL AUDIT: A MODEL PROPOSITION

Yazarlar:

Hayrettin Usul | Elif Çağlan

Yayıncı:

Burdur Mehmet Akif Ersoy University

Dergi:

Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty Vol.10 Issue 2, pp.1020-1041

Belge Tipi:

Makale

Yayın Tarihi:

2/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001296699

pISSN:

2149-1658

Internal Audit

Corporate Culture

Corporate Culture Audit

Corporate Governanceİç Denetim

Kurumsal Kültür

Kurumsal Kültür Denetimi

Kurumsal Yönetim

Sayı

Makale detayları

Yazarlar: Hayrettin Usul | Elif Çağlan

Yayıncı: Burdur Mehmet Akif Ersoy University

Dergi: Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty Vol.10 Issue 2, pp.1020-1041

Belge Tipi: Makale

Yayın Tarihi: 2/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001296699

pISSN: 2149-1658

Sayı

Yazarlar:

Hayrettin Usul | Elif Çağlan

Yayıncı:

Burdur Mehmet Akif Ersoy University

Dergi:

Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty Vol.10 Issue 2, pp.1020-1041

Belge Tipi:

Makale

Yayın Tarihi:

2/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001296699

pISSN:

2149-1658