K?L?T DENET?M KONULARI VE COSO ?LKELER?: SEKTÖREL KAR?ILA?TIRMA
نویسندگان
چکیده
Kilit denetim konular? ile i?letmelerin iç kontrol yap?lar? aras?nda kuvvetli bir ili?ki oldu?u dü?ünülmektedir. Çal??mada amaç, bu ili?kinin sektörel olarak farkl?l?k gösterip göstermedi?ini ortaya koymakt?r. Bunun için; kilit konular?n?n ve konulara etki eden muhtemel eksikliklerinin kar??la?t?rmas?n? yapmak ilgili eksikliklerin ç?kmas?nda i?letmeler taraf?ndan etkin uygulanmad??? dü?ünülen COSO ilkelerini tespit etmek alt amaçlar belirlenmi?tir. Ara?t?rma kapsam?nda; enerji, g?da, otomotiv, in?aat turizm sektörleri olmak üzere Borsa ?stanbul A.?’de i?lem gören 45 i?letmenin 2017, 2018, 2019 y?l? ba??ms?z raporlar?, nitel veri analizi yöntemlerinden içerik kullan?larak incelenmi?tir. Sonuç olarak, sistemleri sektörlerin yap?sal özelliklerine ba?l? farkl?l?klar arz etti?i edilmi?tir. yan? s?ra; yanl??/eksik/hatal? kullan?m?, yetkin olmayan personel, sistematik süreç kontrolü de?erlendirmesinin yap?lmamas? ifade edilen sektörler genelinde ortak Suiistimal risklerinin de?erlendirilmesi ilkesinin ise, uygulanamayan en önemli ilke yarg?s?na var?lm??t?r.
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ژورنال
عنوان ژورنال: Muhasebe ve vergi uygulamalar? dergisi
سال: 2022
ISSN: ['1308-3740', '2564-6591']
DOI: https://doi.org/10.29067/muvu.950994