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İç Denetim Beklenti Boşluğu: Hile Riskine Yönelik Nitel Bir Araştırma

Year 2023, Volume: 4 Issue: 2, 211 - 238, 30.09.2023
https://doi.org/10.57116/isletme.1327575

Abstract

Paydaşlarına gerçekleştirdiği çalışmalarla bağımsız ve tarafsız güvence ve danışmanlık hizmetleri sunan iç denetim birimlerinin uluslararası standartlar kapsamında hile riskine ilişkin bazı sorumlulukları bulunmaktadır. Bununla birlikte hile riskine yönelik paydaşlarının da iç denetim birimlerinden bazı beklentileri mevcuttur. Çalışmanın amacı hile riskine yönelik iç denetim beklenti farklılıkları ve beklenti boşluğunun araştırılmasıdır. Çalışmada yöntem olarak nitel araştırma yöntemi kullanılmıştır. Yarı yapılandırılmış görüşme formları hazırlanmış, beş iç denetçi ve beş denetlenen birim yöneticisi olmak üzere toplam on kişiyle görüşmeler gerçekleştirilmiştir. Görüşmeler neticesinde elde edilen veriler değerlendirilmiş ve hile risklerine yönelik beklenti boşluğunun varlığı ile hangi alanlarda olduğuna ilişkin çıkarımlarda bulunulmuştur. Araştırma sonuçları, hile risklerinin önlenmesi ve tespit edilmesinde iç denetçiler tarafından sunulan güvence hizmetlerinin kapsamı, iç denetçilerin hile konusundaki raporlama sorumlulukları ve hileye yönelik alınması gereken aksiyonlardaki rol ve sorumlulukları açısından iç denetçilerle denetlenenler arasında beklenti boşluğunun mevcut olduğunu ortaya koymaktadır. Buna karşın, hilenin önlenmesine ilişkin iç denetimin danışmanlık rolüne yönelik denetlenen beklentilerinin iç denetçilerin beklentileri ile paralel olduğu sonucuna ulaşılmıştır.

References

  • Adafula, B., Asare, N., Atuilik, W. A. ve Adafula, C. J. (2019). Expectation – Performance of Internal Auditors: Examining Views from Ghana. Journal of Accounting and Taxation, 11(5), 79-88.
  • Agarwal, G. K. ve Medury, Y. (2014). Internal Auditor as Accounting Fraud Buster. The IUP Journal of Accounting Research and Audit Practices, 13(1), 7-29.
  • Baltacı, A. (2018). Nitel Araştırmalarda Örnekleme Yöntemleri ve Örnek Hacmi Sorunsalı Üzerine Kavramsal Bir İnceleme. Bitlis Eren Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 7(1), 231-274.
  • Bozkurt, N. (2011). İşletmelerin Kara Deliği Hile Çalışan Hileleri. İstanbul: Alfa Yayınları.
  • Çatıkkaş, Ö. ve Çalış, E. (2010). Hile Denetiminde Proaktif Yaklaşımlar. Muhasebe ve Finansman Dergisi, (45), 146-156.
  • Dewi, N. H. U., Wulanditya, P., Oktarina, D. ve Ardianto, H. (2021). Banking Sector Lack Detection: Expectation Gap Between Auditors and Bankers. Accounting, 7(6), 1353–1362.
  • Dönmez, A. ve Çavuşoğlu, K. (2015). Hilelerin Ortaya Çıkarılması Bakımından Bağımsız Denetim ile Adli Muhasebenin Karşılaştırılması. Journal of Accounting, Finance and Auditing Studies, 1(3), 34-67.
  • Ernst & Young (EY). (2010). Unlocking the Strategic Value of Internal Audit: Three Steps to Transformation. https://i.forbesimg.com/forbesinsights/StudyPDFs/Unlocking_Strategic_ValueofInternal_Audit. pdf (Erişim Tarihi: 20.05.2023).
  • Godsell, D. (1992). Legal Liability and The Audit Expectation Gap. Singap Account, 8, 25-28.
  • Grzesiak, L. (2021). An Internal Audit Expectation Gap in Poland. Annales Universitatis Mariae Curie-Skłodowska, 55(3), 37-50.
  • Güner, M. F. (2008). Stakeholders' Perceptions and Expectations and the Evolving Role of Internal Audit. Internal Auditing, 23(5), 21-33.
  • Institute of Internal Auditors (2017). Mesleki Uygulama Çerçevesi Kapsamında Uluslararası İç Denetim Standartları. https://www.tide.org.tr/file/documents/pdf/UMUC-2017-updated.pdf (Erişim Tarihi: 11.05.2023).
  • Institute of Internal Auditors (IIA) (2019). Mesleki Uygulama Çerçevesi. Türkiye İç Denetim Enstitüsü Derneği Yayınları.
  • Institute of Internal Auditors (IIA) (2023). Global Internal Audit Standards - Draft for Public Comment. https://www.theiia.org/globalassets/site/standards/ippf/public-comment-draft/iia-global-internal-audit-standards-public-comment-draft-english-v2.pdf (Erişim Tarihi: 17.08.2023).
  • Jedidi, I. ve Richard, C. (2009). The Social Construction of Audit Expectation Gap: The Market of Excuses. La Place de la Dimension Europeenne dans la Comptabillite Controle Audit, Strasbourg. https://shs.hal.science/halshs-00460146/document (Erişim Tarihi: 22.05.2023).
  • Joe, U. U. ve Emmanuel, U. I. (2016). Effective Communication in Internal Auditing: A Factor in Internal Audit Functions Effectiveness in Nigeria Universities. International Journal for Innovative Research in Multidisciplinary Field, 2(12), 111-121.
  • Kupec, V., Písar, P., Lukac, M. & Pajtinkova Bartakova, G. (2021). Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment. Sustainability, 13(2), 1-18.
  • Lee, T., Azham, A. ve Kandasamy, S. (2008). Towards Reducing the Audit Expectation Gap: Possible Mission? Account Today, 3, 18-22.
  • Liggio, C. D. (1974). The Expectation Gap: The Accountants’ Waterloo. Journal of Contemporary Business, 3(3), 27-44.
  • Lim, H. S. (1993). Address by the ICPAS President, Mr. Lim Hock San at the ICPAS' 30th Anniversary Dinner Held at the Neptune Theatre Restaurant on 6 March 1993. Singapore Accountant, 9, 6-9.
  • Lin, J. Z. ve Chen, F. (2004). An Empirical Study of Audit ‘Expectations Gap’ in the People’s Republic of China. International Journal of Auditing, 8(2), 93-116.
  • Miles, M. & Huberman, M. (1994). An Expanded Sourcebook Qualitative Data Analysis. Beverly Hills: Sage. Mohamed, N. (2017). Financial Statement Fraud Control: Audit Testing and Internal Auditing Expectation Gap. Scientific Research on World, Life and Values, 2(9), 14-19.
  • Obert, S. ve Munyunguma, I. N. (2014). Internal Audit Perceptions and Their Impact on Performance of the Internal Audit Function. IOSR Journal of Business and Management, 16(5), 81-85.
  • Özbek, Ç. (2012). İç Denetim, Kurumsal Yönetim, Risk Yönetimi, İç Kontrol. İstanbul: Türkiye İç Denetim Enstitüsü Yayınları, Yayın No:3.
  • Patton, M. (1990). Qualitative Evaluation and Research Methods. Beverly Hills: Sage. Patton, M. Q. (2005). Qualitative Research. New York: John Wiley & Sons.
  • Porter, B. (1993). An Empirical Study of the Audit Expectation-Performance Gap. Accounting and Business Research, 24(93), 49-68.
  • Razaee, Z. (2004). Restoring Public Trust in the Accounting Profession by Developing Anti-fraud Education, Programmes and Auditing. Managerial auditing journal, 19(1), 134-148.
  • Saladrigues, R. ve Grano, M. (2014). Audit Expectation Gap: Fraud Detection and Other Factors. European Accounting and Management Review, 1(1), 120-142.
  • Salleh, S., Hanefah, M. M. ve Shafii, Z. (2020). Closing the Expectation Gap in Shariah Audit. 9th Islamic Banking, Accounting and Finance International Conference, Malaysia, 200-209.
  • Samra, Y. S. (2011). A Proposed Framework to Raise the Efficiency of the Performance of the Internal Audit of the Audit of Business Risk Management in Egyptian Companies. Egyptian Journal of Business Studies, 3, 329-406.
  • Sarens G. ve De Beelde, I. (2006). The Relationship Between Internal Audit and Senior Management: An Analysis of Perceptions and Expectations. International Journal of Auditing, 10(3), 219-241.
  • Sarısoy, Ö. ve Acar Uğurlu, Y. (2021). İç Denetim Beklenti Farkları: Bağımsız Denetçi ve İç Denetçi Görüşlerinin İncelenmesi. G. Kurt & A. F. Durmuuş (Ed.), Denetimde Seçme Konular 8 İç Kontrol İç Denetim içinde (1-56). Ankara: Gazi Kitabevi.
  • Serag, A. A. E. ve Daoud, M. M. (2021). A Proposed Framework for Value-based Internal Audit and Its Impact on the Added Value and the Expectation Gap of Internal Audit: A Field Study in Egypt. Alexandria Journal of Accounting Research, 5(1), 1-71.
  • Shehata, A. S. (2013). The Mechanisms for Narrowing the Expectation Gap in the Field of Internal Audit in Companies Listed on the Egyptian Stock Exchange: A Critical and field study. Scientific Journal: Trade and Finance, 3(1), 630-687.
  • Terzi, S. (2012). Hileli Finansal Raporlama Önleme ve Tespit. İstanbul:Beta Basım.
  • Yıldırım, A. ve Şimşek, H. (2004). Sosyal Bilimlerde Nitel Araştırma Yöntemleri. İstanbul: Seçkin Yayınevi.

Internal Audit Expectation Gap: A Qualitative Study on Fraud Risk

Year 2023, Volume: 4 Issue: 2, 211 - 238, 30.09.2023
https://doi.org/10.57116/isletme.1327575

Abstract

The internal audit units, which provide independent and impartial assurance and consultancy services to their stakeholders, have some responsibilities regarding fraud risk within the scope of international standards. However, stakeholders also have some expectations from internal audit units regarding fraud risk. The aim of the study is to investigate the internal audit expectation differences and the expectation gap for fraud risk. The qualitative research method was used as a method in the study. Semi-structured interview forms were prepared and interviews were conducted with a total of ten people, five of whom were internal auditors and five of whom were auditees. The data obtained from the interviews were analyzed and inferences were made about the expectation gap for fraud risks and in which areas. The results of the research reveal that there is an expectation gap between the internal auditors and the audited in terms of the scope of assurance services provided by the internal auditors in the prevention and detection of fraud risks, the reporting responsibilities of the internal auditors on fraud, and the roles and responsibilities in the actions to be taken for fraud. On the other hand, it has been concluded that the auditee's expectations for the consulting role of internal audit regarding fraud prevention are in line with the expectations of the internal auditors.

References

  • Adafula, B., Asare, N., Atuilik, W. A. ve Adafula, C. J. (2019). Expectation – Performance of Internal Auditors: Examining Views from Ghana. Journal of Accounting and Taxation, 11(5), 79-88.
  • Agarwal, G. K. ve Medury, Y. (2014). Internal Auditor as Accounting Fraud Buster. The IUP Journal of Accounting Research and Audit Practices, 13(1), 7-29.
  • Baltacı, A. (2018). Nitel Araştırmalarda Örnekleme Yöntemleri ve Örnek Hacmi Sorunsalı Üzerine Kavramsal Bir İnceleme. Bitlis Eren Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 7(1), 231-274.
  • Bozkurt, N. (2011). İşletmelerin Kara Deliği Hile Çalışan Hileleri. İstanbul: Alfa Yayınları.
  • Çatıkkaş, Ö. ve Çalış, E. (2010). Hile Denetiminde Proaktif Yaklaşımlar. Muhasebe ve Finansman Dergisi, (45), 146-156.
  • Dewi, N. H. U., Wulanditya, P., Oktarina, D. ve Ardianto, H. (2021). Banking Sector Lack Detection: Expectation Gap Between Auditors and Bankers. Accounting, 7(6), 1353–1362.
  • Dönmez, A. ve Çavuşoğlu, K. (2015). Hilelerin Ortaya Çıkarılması Bakımından Bağımsız Denetim ile Adli Muhasebenin Karşılaştırılması. Journal of Accounting, Finance and Auditing Studies, 1(3), 34-67.
  • Ernst & Young (EY). (2010). Unlocking the Strategic Value of Internal Audit: Three Steps to Transformation. https://i.forbesimg.com/forbesinsights/StudyPDFs/Unlocking_Strategic_ValueofInternal_Audit. pdf (Erişim Tarihi: 20.05.2023).
  • Godsell, D. (1992). Legal Liability and The Audit Expectation Gap. Singap Account, 8, 25-28.
  • Grzesiak, L. (2021). An Internal Audit Expectation Gap in Poland. Annales Universitatis Mariae Curie-Skłodowska, 55(3), 37-50.
  • Güner, M. F. (2008). Stakeholders' Perceptions and Expectations and the Evolving Role of Internal Audit. Internal Auditing, 23(5), 21-33.
  • Institute of Internal Auditors (2017). Mesleki Uygulama Çerçevesi Kapsamında Uluslararası İç Denetim Standartları. https://www.tide.org.tr/file/documents/pdf/UMUC-2017-updated.pdf (Erişim Tarihi: 11.05.2023).
  • Institute of Internal Auditors (IIA) (2019). Mesleki Uygulama Çerçevesi. Türkiye İç Denetim Enstitüsü Derneği Yayınları.
  • Institute of Internal Auditors (IIA) (2023). Global Internal Audit Standards - Draft for Public Comment. https://www.theiia.org/globalassets/site/standards/ippf/public-comment-draft/iia-global-internal-audit-standards-public-comment-draft-english-v2.pdf (Erişim Tarihi: 17.08.2023).
  • Jedidi, I. ve Richard, C. (2009). The Social Construction of Audit Expectation Gap: The Market of Excuses. La Place de la Dimension Europeenne dans la Comptabillite Controle Audit, Strasbourg. https://shs.hal.science/halshs-00460146/document (Erişim Tarihi: 22.05.2023).
  • Joe, U. U. ve Emmanuel, U. I. (2016). Effective Communication in Internal Auditing: A Factor in Internal Audit Functions Effectiveness in Nigeria Universities. International Journal for Innovative Research in Multidisciplinary Field, 2(12), 111-121.
  • Kupec, V., Písar, P., Lukac, M. & Pajtinkova Bartakova, G. (2021). Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment. Sustainability, 13(2), 1-18.
  • Lee, T., Azham, A. ve Kandasamy, S. (2008). Towards Reducing the Audit Expectation Gap: Possible Mission? Account Today, 3, 18-22.
  • Liggio, C. D. (1974). The Expectation Gap: The Accountants’ Waterloo. Journal of Contemporary Business, 3(3), 27-44.
  • Lim, H. S. (1993). Address by the ICPAS President, Mr. Lim Hock San at the ICPAS' 30th Anniversary Dinner Held at the Neptune Theatre Restaurant on 6 March 1993. Singapore Accountant, 9, 6-9.
  • Lin, J. Z. ve Chen, F. (2004). An Empirical Study of Audit ‘Expectations Gap’ in the People’s Republic of China. International Journal of Auditing, 8(2), 93-116.
  • Miles, M. & Huberman, M. (1994). An Expanded Sourcebook Qualitative Data Analysis. Beverly Hills: Sage. Mohamed, N. (2017). Financial Statement Fraud Control: Audit Testing and Internal Auditing Expectation Gap. Scientific Research on World, Life and Values, 2(9), 14-19.
  • Obert, S. ve Munyunguma, I. N. (2014). Internal Audit Perceptions and Their Impact on Performance of the Internal Audit Function. IOSR Journal of Business and Management, 16(5), 81-85.
  • Özbek, Ç. (2012). İç Denetim, Kurumsal Yönetim, Risk Yönetimi, İç Kontrol. İstanbul: Türkiye İç Denetim Enstitüsü Yayınları, Yayın No:3.
  • Patton, M. (1990). Qualitative Evaluation and Research Methods. Beverly Hills: Sage. Patton, M. Q. (2005). Qualitative Research. New York: John Wiley & Sons.
  • Porter, B. (1993). An Empirical Study of the Audit Expectation-Performance Gap. Accounting and Business Research, 24(93), 49-68.
  • Razaee, Z. (2004). Restoring Public Trust in the Accounting Profession by Developing Anti-fraud Education, Programmes and Auditing. Managerial auditing journal, 19(1), 134-148.
  • Saladrigues, R. ve Grano, M. (2014). Audit Expectation Gap: Fraud Detection and Other Factors. European Accounting and Management Review, 1(1), 120-142.
  • Salleh, S., Hanefah, M. M. ve Shafii, Z. (2020). Closing the Expectation Gap in Shariah Audit. 9th Islamic Banking, Accounting and Finance International Conference, Malaysia, 200-209.
  • Samra, Y. S. (2011). A Proposed Framework to Raise the Efficiency of the Performance of the Internal Audit of the Audit of Business Risk Management in Egyptian Companies. Egyptian Journal of Business Studies, 3, 329-406.
  • Sarens G. ve De Beelde, I. (2006). The Relationship Between Internal Audit and Senior Management: An Analysis of Perceptions and Expectations. International Journal of Auditing, 10(3), 219-241.
  • Sarısoy, Ö. ve Acar Uğurlu, Y. (2021). İç Denetim Beklenti Farkları: Bağımsız Denetçi ve İç Denetçi Görüşlerinin İncelenmesi. G. Kurt & A. F. Durmuuş (Ed.), Denetimde Seçme Konular 8 İç Kontrol İç Denetim içinde (1-56). Ankara: Gazi Kitabevi.
  • Serag, A. A. E. ve Daoud, M. M. (2021). A Proposed Framework for Value-based Internal Audit and Its Impact on the Added Value and the Expectation Gap of Internal Audit: A Field Study in Egypt. Alexandria Journal of Accounting Research, 5(1), 1-71.
  • Shehata, A. S. (2013). The Mechanisms for Narrowing the Expectation Gap in the Field of Internal Audit in Companies Listed on the Egyptian Stock Exchange: A Critical and field study. Scientific Journal: Trade and Finance, 3(1), 630-687.
  • Terzi, S. (2012). Hileli Finansal Raporlama Önleme ve Tespit. İstanbul:Beta Basım.
  • Yıldırım, A. ve Şimşek, H. (2004). Sosyal Bilimlerde Nitel Araştırma Yöntemleri. İstanbul: Seçkin Yayınevi.
There are 36 citations in total.

Details

Primary Language Turkish
Subjects Internal Check
Journal Section Articles
Authors

Hasan Türedi 0000-0001-6817-0717

Duygu Celayir 0000-0002-1435-3910

Gürol Baloğlu 0000-0003-1093-2664

Kaan Ramazan Çakalı 0000-0003-4186-2291

Publication Date September 30, 2023
Published in Issue Year 2023 Volume: 4 Issue: 2

Cite

APA Türedi, H., Celayir, D., Baloğlu, G., Çakalı, K. R. (2023). İç Denetim Beklenti Boşluğu: Hile Riskine Yönelik Nitel Bir Araştırma. İşletme, 4(2), 211-238. https://doi.org/10.57116/isletme.1327575