Aksoy, Tamer

Profil fotoğrafı
 E-posta Adresi
tamer.aksoy@ihu.edu.tr
ORCID Profili
0000-0001-6483-4547
WoS Profili
GPT-4648-2022
Scopus Profili
57712522900
YÖK Araştırmacı Profili
E190529DD404D84E
Google Akademik Profili
tr&user=l8txZ6IAAAAJ
TR-Dizin Profili
326585
SOBİAD Profili
242237
Web Sitesi
akademik.ihu.edu.tr/tr/tamer-aksoy

Araştırma projeleri

Organizasyon Birimleri

Organizasyon Birimi Logosu
Organizasyon Birimi
Yönetim Bilimleri Fakültesi, İşletme Bölümü
Küresel rekabete ayak uydurmak ve sürdürülebilir olmak isteyen tüm şirketler ve kurumlar, değişimi doğru bir şekilde yönetmek, teknolojinin gerekli kıldığı zihinsel ve operasyonel dönüşümü kurumlarına hızlı bir şekilde adapte etmek zorundadırlar.

Adı Soyadı

Tamer Aksoy

İlgi Alanları

Finansal Muhasebe, Yönetim Muhasebesi, Stratejik Denetim/İç Denetim, İç Kontrol, Finans/Sürdürülebilirlik

Kurumdaki Durumu

Aktif Personel

Filtreler

20201
Filtreleri Sıfırla

Ayarlar

Yazar: Aksoy, Latif × Konu: COSO ×

Arama Sonuçları

Listeleniyor 1 - 1 / 1
  • Küçük Resim
    Yayın
    A systematic analysis of internal control requirement in the light of scandals, standards and regulations and a coso based internal control list proposal for corporate businesses
    (EBES Publications, 2020) Aksoy, Latif; Aksoy, Tamer; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
    The scandals in the past increased the importance of internal control (IC) and of the IC system (ICS) and created a global awareness. Many factors played a role in the formation of scandals. Issues such as the lack of ICS and not being operated effectively and their effectiveness not being subjected to control and supervision also played an important role. The issue of IC necessity and the effectiveness and oversight of ICS were been subject to a wide range of standards and regulations, including the Sarbanes-Oxley Act (SOX). The necessity of IC and effectiveness of ICS were tried to be guaranteed with standards/regulations. So, corporate and individual responsibilities for ICS and for its effectiveness have been significantly increased with standards/ regulations. Ensuring the effectiveness of the ICS is the guarantee of reliable information and accurate and reliable reporting. Besides, an effective ICS is important for some aspects(protecting assets and common interests of stakeholders/ achieving goals/ ensuring the profitability and efficiency of activities/ management and accounting control/ compliance with regulations, corporate management and ethical principles/ quality assurance/ CRM/ transparency/ accountability etc). In this regard, the main responsibility for the ICS and its monitoring was given to the board of directors of the company. The independent auditors were undertaken for the effectiveness of ICS to point out and give attestation in their reports. The effective ICS provides various benefits to the audit. As the effectiveness of the ICS increases, the audit risk and duration of audits decreases, the number of evidence the auditor needs to collect and the audit cost decreases. In our study, an internal checklist proposal is presented to be used to evaluate the existence and/or effectiveness of ICS. The internal checklist is compatible with COSO IC framework, the most comprehensive and most advanced model developed for businesses. It is evaluated that the COSO based IC list will provide benefit for the evaluation of effectiveness of ICS. IC list is hoped that it can be used by the board, audit committee, independent/internal auditor, advisory companies and researchers. Finally, using the proposed IC list can make it possible to determine the effectiveness of ICS and to draw attention upon the weaknesses/deficiencies and risks that need to be corrected and improved.