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

Başlangıç ​​tarihi: 2018 × İndeks: TR-Dizin ×

Arama Sonuçları

Listeleniyor 1 - 1 / 1
  • Küçük Resim
    Yayın
    Increasing importance of internal control in the light of global developments, national and international standards and regulations
    (T.C. Sayıştay Başkanlığı, 2020) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Aksoy, Latif; Yönetim Bilimleri Fakültesi, İşletme Bölümü
    The global auditing and accounting scandals of the past have been a turningpoint for the internal control system (ICS) by increasing its importance and necessityas well as global awareness towards it. Various factors played roles in the occurrenceof scandals. A dominant one is the lack of ICS and/or the failure to make it efficient. The need for ICS and ensuring its effectiveness has been subject to various national/international standards and legal regulations including the Sarbanes-Oxley (SOX) Law. Institutional/individual responsibilities of the relevant parties (board of directors, auditcommittee, senior management, independent auditor, public oversight authority, etc.) for the establishment and effectiveness of ICS have been significantly increased inthese standards and regulations. An effective ICS is a vital safety component in many respects such as protecting assets and common interests of all stakeholders, achievinggoals, profitability, ensuring the effectiveness/efficiency of activities, management/accounting control, compliance with policy/procedure/legal regulations/ethical principles,corporate governance, quality assurance, CRM, transparency, accountability, accurate/reliable reporting, sustainability, competitiveness, contribution to audit and so on. This study examined the features of ICS with a conceptual framework and then analyzed systematically the global scandals, which revealed the necessity of internal control, aswell as national and international standards and legal regulations.