Tamer Aksoy

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.

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Tamer Aksoy

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

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Listeleniyor 1 - 10 / 13

The effectiveness of the internal control system in preventing operational risks to income statement issuance: A practical risk-based internal audit perspective
(EBES Publications, 2021) Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
In recent years, corporate risk management (CRM) has gained great importance in companies with the effect of various factors such as technological development, globalization, rapid change, increase in competition, information technologies, deregulation, global scandals, supranational companies, corporate governance. The understanding of internal audit has evolved from classical auditing to risk-based internal auditing(RBIA). Focusing on high-risk areas has come to the fore in RBIA in terms of ensuring efficiency, productivity and sustainability. Proactive pre-determination, measurement and prioritization of business risks, especially operational risks(ORs), which constitute the most difficult risk group to detect, identify, reveal, quantify, measure and evaluate, have come to life in the CRM process. In this study, the effectiveness of the internal control system(ICS) in preventing ORs related to income statement issuance is examined in the context of a company application example from RBIA optics. In the study, a tomato paste&frozen canned food company listed on the Stock Exchange (Borsa Istanbul-BIST) was selected from the leading member companies of the TGDF and SALKONDER. Methodologically, a survey method based on a risk assessment questionnaire on a 5x5 Likert scale was used to collect data and create a risk inventory. The questionnaire was applied to the group consisting of officers, experts, chiefs, assistant managers, managers, relevant senior managers and internal auditors who are involved in preparation and follow-up of the income statement in the financial affairs/internal audit departments. An Excel macro program was used to calculate the coefficients in the risk analysis questionnaire/matrix in the context of the probability of the risk occurring and the possible impact of the risk. Considering the preferences and risk coefficients, the risk score for each defined OR&main account group was determined and prioritized and made visible in the low, medium, high risk categories both in the risk matrix/analysis questionnaire. After ORs were scored, they were prioritized by ranking them both within the relevant&main account group/headings. The study revealed that most of the direct ORs defined for income statement, except for two items, are in the low risk group. Additionally, the study showed that the risk score of the two items (compliance with IFRS&VUK-TPL, independent audit reporting) remaining in the medium risk group as an individual item is in the low risk category. Finally, considering the assessment of relevant stakeholders, the study showed possible ORs were largely eliminated within the control sequence in the processes and the existing ICS and were in a tolerable condition.
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.
The effects of the internal control system on crisis management skills in case of disasters in organizations with corporate governance : Example of IBB Fire Department
(EBES Publications, 2020) Sağlam, Murat; Aksoy, Tamer; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Today, corporate organizations face a wide variety of disasters within the general flow of life. Disasters are very different from each other in a wide range and come across different types. We all know that it is very important for corporate organizations to survive, to successfully operate and achieve their goals. In addition to this, ensuring the awareness and effectiveness of internal control systems both in all organization processes and in crisis management process in particular is vital today. The way to do this is primarily for institutional organizations to be prepared for disasters and crises likely to be exposed and to have high awareness of this. Effective crisis management and the existence of effective internal control system are among the key components of corporate management and successful crisis management. Accordingly, crisis / disaster management processes and procedures should be determined in advance and all responsibilities, duties, powers and cross-checks should be clarified and should be well known to all internal / external parties, including employees. It should also be emphasized that it is very important not only to create these processes but also to ensure the effectiveness and protection of crisis management processes together with its own internal control process. The main aim of our study is to evaluate the effects of the internal control system on crisis management skills in case of disasters in organizations with Corporate Governance with special reference to The Istanbul Metropolitan Municipality (İBB) Fire Department. In the study, the data needed were collected and analyzed with a survey method based on COSO internal control framework in a wide range that would include the COSO internal control elements. Necessary statistical tests were carried out through the SPSS program. Consequently, findings related to the effects of the internal control system on crisis management skills in the event of a disaster were analyzed with special reference to The Istanbul Metropolitan Municipality (İBB) Fire Department. Finally, evaluations regarding the emerging strengths and weaknesses and aspects that need to be developed, as well as policy and implementation recommendations are made.
The effect of aircraft maintenance scheduling to maintenance costs and airline profitability: Turkish Airlines case
(EBES Publications, 2021) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Okan, Berkcan; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
In recent years, it has been observed that there is a very intense and fierce competition among airline companies in the airline industry all over the world. It is a fact that the importance of financial management, which is mostly based on reducing expenses and increasing revenues, in addition to other multidimensional issues, has increased tremendously for these companies in order to maintain their activity and sustainability. Airlines have had to look for ways to reduce their overall costs and increase their profitability. In addition, the Corona period we have been going through, as a force major negative factor, has further increased the importance of this search for companies. In the civil aviation industry, continuity of airworthiness and maintenance costs constitute a large portion of total airline expenses. In this study, the effect of proactive aircraft maintenance scheduling on the maintenance costs and airline profitability is examined. In the study, Turkish Airlines (THY) was chosen as the company that was handled. The fact that the company has a separate special maintenance and repair group (Turkish Technic) was effective in the selection of this company. In addition, some additional qualifications (very rooted, with corporate governance, Turkey's top largest airline, full service carrier airline, member of IATA and the global airline confederation-Star Alliance, and a publicly traded/listed company (Borsa Istanbul-BIST) were also among other factors in selection of the company. Methodologically, the survey method was used to collect the data. The survey was performed on 150 Turkish Technic personnel who actively/directly take place in aircraft maintenance and scheduling such as aircraft maintenance technicians, maintenance planning clerks/experts, supervisors, chiefs and managers. The SPSS-22 version was used to analyze the data, including the necessary tests. It was concluded that there is a strong correlation between maintenance scheduling and the maintenance costs. The study revealed that a proper maintenance planning greatly affects maintenance costs. It is also found that a proactive approach to the maintenance scheduling and planning has a positive effect on decreasing the maintenance costs. Furthermore, the study indicated that aircraft maintenance scheduling affects airline profitability in a positive way as well.
The development of financial risk performance of Istanbul Metropolitan Municipality (IMM) between the years 2008-2018
(EBES Publications, 2020) Aksoy, Tamer; Asan, Yunus Emre; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The purpose of this study is to examine impact of the financial risks local governments are exposed to within the scope of financial risk management practices. Istanbul Metropolitan Municipality (IMM) was selected for this study because it is the largest local government with the highest budget. In the study, the development of financial risk performance of IMM between the years 2008-2018 was examined in the light of the risks IMM is exposed to. The main results regarding the risks faced by IMM during the period are as follows: Financial data obtained from the financial statements of IMM were used to examine the performance of listed risks & effects they have on the budget of IMM. Results of the analyses done for this study are summarized as follows: Risk of Dependence on Shares from the central budget revenue: It was observed that IMM was directly dependent on the central budget in terms of revenues, so in this period, the risk of addiction was high in terms of counterparty risk. Risk of Dependence on the Rating Grade: It was understood that restriction of not passing the country score was still valid in practice and there was a risk of dependence on IMM's rating score. Borrowing & Exchange Rate Risk: IMM had borrowing risk because a significant portion of its total borrowing consists of foreign borrowing so it was significantly affected by increase in exchange rate and it was exposed to additional debt burden, hence the existence of exchange rate risk. Interest Rate Risk: It was understood that IMM was exposed to interest rate risk arising from fluctuations in rate. It was observed that debt burden of the IMM was affected to a certain extent. Credit & Liquidity Risk: It is understood that there is a liquidity risk. The credit & liquidity risks may be valid in upcoming period. Maturity Risk: It is observed that there wasn’t maturity risk regarding maturity structures. Resource Risk: It is noteworthy that IMM has a resource risk in terms of sustaining & completing the investments undertaken. Seizure & Collaterals Risk: It was understood that IMM was exposed to this. In conclusion, various evaluations & suggestions were made for establishment of a financial risk management unit by IMM for effective management of financial risk.
Measuring the effectiveness of internal control systems of Ghanaian listed banks considering control environment, risk assessment and monitoring activities components of COSO’s framework
(EBES Publications, 2020) Mohammed, Abdullai; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Every organization operates within a business sector and the ability of the organization to break through the thick walls of rival competitiveness depicts its success. The ability of the organization to achieve its aims within the sector depends hugely on the policies and strategies as well as the effectiveness of procedures established to safeguard their operations. Organizations face internal and external forces that call for a strategy to help them continue to be relevant and competitive in the business environment. For instance, the Enron and WorldCom scandals in the US inculcated the importance of Internal Control Systems (ICS) as well as reliable financial reporting, strengthening corporate governance, increasing corporate responsibility, re-ensuring auditor independence, establishing and providing efficiencies of internal audit, internal control and risk management systems, strengthening management and public oversight functions. With the effect of scandals and subsequent Sarbanes-Oxley (SOX) Law, the establishment and effectiveness of the internal control system became one of the crucial factors and safety valves of sustainability, corporate management and business success. Banks were equally affected by all these developments. As a result, ensuring the existence and effectiveness of internal control system within banks became more important following the global accounting and auditing scandals. The main purpose of this paper is to evaluate the effectiveness of Internal Control Systems (ICS) of the banks listed on the Ghana stock exchange considering the Control Environment (CE), Risk Assessment (RA) and Monitoring Activities (MA) components of Committee of Sponsoring Organizations of the Treadway Commission (COSO)’s internal control framework. Methodologically, a comprehensive survey questionnaire designed and used to collect data. Out of the 60 questionnaires distributed to the banks, 37 copies were received representing 61.6% response rate. Statistical Package for Social Sciences (SPSS) version 25 used to analyze data by running among others reliability test, test of normality and descriptive statistics (means and standard deviations). The results of means (m) and standard deviations (SD) indicated that, strong controls exist in the CE (M= 4.14, SD =.755), RA (M= 4.27, SD =.731) and MA (M= 4.24, SD =.722) of internal control of the Ghanaian listed banks. Banks operate under higher risk than any other financial institution so, the study recommends that Ghanaian listed banks should invest more into risk management to curb or prevent any possible fraudulent activities.
The perception of fraud and perspective on ethics of the media employees: Case of Turkish Turkuvaz Media
(EBES Publications, 2022) Aksoy, Tamer; Denkdemir, Ali Tumay; Yönetim Bilimleri Fakültesi, İşletme Bölümü
It is important that company employees, including media workers, who act with a sense of responsibility towards society, carry out their activities within ethical values. Especially in the global digital age where intense competition is experienced, it is observed that companies with ethical values and having employees who are aware of fraud, are able to protect their assets more easily, reach their targets, increase their effectiveness/productivity and maintain their sustainability. The main aim of the study is to examine whether there is a significant difference between the demographic characteristics of Turkuvaz Media employees and their perception of fraud and their view on ethics. As far as it is known, there is no direct and comprehensive study that addresses on this spesific points for media businesses. In the study, Turkuvaz media was chosen as the company that was handled. Factors such as being one of the top largest, most widespread, well-established and most influential companies operating in the print-visual media sector in Turkey, with corporate governance, were effective in the selection of this company. Methodologically, questionnaire method was used to collect data. Survey questions were prepared and evaluated according to the basic components of the COSO Internal Control Model and 5- point Likert scaling. The survey was conducted on 202 employees covering all business functions and different position layers. The SPSS-22 version was used to analyze the data, including the necessary tests and frequency, Mann Whitney U and Kruskal Wallis analyses. The study concluded that there were no significant differences between the demographic characteristics of the participants, including age, 101 education level, years of experience, position, and their perception of fraud and their view of ethics. It was also revealed that there were significant differences between female employees' fraud perception/view of ethics and men's in the light of gender criteria. It was found that females were higher than male participants in terms of statistical significance and scoring. In other words, although male employees are also high, it was indicated that female participants are more sensitive to fraud and ethical values. This result is also compatible with some studies in the literature. Due to the study is limited to the perceptions of 202 employees, it was recommended to conduct study with a larger number of different media employees to reach more general data.
The development of financial risk performance of Istanbul Metropolitan Municipality (IMM) between the years 2008-2018
(EBES Publications, 2020) Asan, Yunus Emre; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The purpose of this study is to examine impact of the financial risks local governments are exposed to within the scope of financial risk management practices. Istanbul Metropolitan Municipality (IMM) was selected for this study because it is the largest local government with the highest budget. In the study, the development of financial risk performance of IMM between the years 2008-2018 was examined in the light of the risks IMM is exposed to. The main results regarding the risks faced by IMM during the period are as follows: Financial data obtained from the financial statements of IMM were used to examine the performance of listed risks& effects they have on the budget of IMM. The results of the analyses is briefed as follows: Risk of Dependence on Shares from the central budget revenue: It was observed that IMM was directly dependent on the central budget in terms of revenues, so in this period, the risk of dependency was high in terms of counterparty risk. Risk of Dependence on the Rating Grade: It was understood that restriction of not passing the country score was still valid in practice and there was a risk of dependence on IMM's rating score. Borrowing& Exchange Rate Risk: IMM had borrowing risk because a significant portion of its total borrowing consists of foreign borrowing so it was significantly affected by increase in exchange rate and it was exposed to additional debt burden, hence the existence of exchange rate risk. Interest Rate Risk: It was understood that IMM was exposed to interest rate risk arising from fluctuations in rate. It was observed that debt burden of the IMM was affected to a certain extent. Credit& Liquidity Risk: It is understood that there is a liquidity risk. The credit& liquidity risks may be valid in upcoming period. Maturity Risk: It is observed that there wasn’t maturity risk regarding maturity structures. Resource Risk: It is noteworthy that IMM has a resource risk in terms of sustaining& completing the investments undertaken. Seizure& Collaterals Risk: It was understood that IMM was exposed to this. In conclusion, various evaluations& suggestions were made for establishment of a financial risk management unit by IMM for effective management of financial risk.
Bütünleşik iç kontrol sistemi etkinliğinin ölçülmesi ve örgüt kültürü ile ilişkisi: Turkuvaz Görsel/İşitsel Medya uygulaması
(IKSAD GLOBAL Publications, 2022) Karacan, Özlem; Aksoy, Tamer; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Bu çalışmanın amacı, iç kontrol sistemi etkinliğinin ölçülmesini sağlamak ve örgüt kültürü ile arasında ilişki olup olmadığını Turkuvaz Görsel/İşitsel Medya üzerinden açıklamaya çalışmaktır. Çalışmada, iç kontrol sistemi etkinliği ile örgüt kültürüne yönelik algıların demografik özelliklere göre farklılık arzedip arzetmediğinin incelenmesi de amaçlanmıştır. Bu doğrultuda 3 adet ana hipotez, 16 adet de alt hipotez oluşturulmuştur. Nicel araştırma yöntemi kullanılan araştırmada vaka çalışması olarak Turkuvaz Medya’nın görsel/işitsel alanda yayın yapan mecraları incelenmiştir. Veriler anket tekniğiyle toplanmış, her iki kavram için oluşturulan anketler medya çalışanlarına e-posta yoluyla gönderilmiştir. Anket çalışması pozisyon farkı gözetmeksizin yönetici, ara kademe ve çalışanlara uygulanmış ve toplamda 309 geri dönüş sağlanmıştır. 5’li likert ölçeklemesine uygun anket verilerinin analizinde, tanımlayıcı istatistikler frekans, yüzde, ortalama, standart sapma değerleri hesaplanmıştır. Ölçeklerin güvenilirlik analizleri için Co.Alpha testi, uygunluk düzeyleri için Kolmogrov Smirnov testi, katılımcıların demografik özelliklerine göre incelenmesinde bağımsız t-testi ve Varyans analizi kullanılmıştır. Verilerin analizi için SPSS 25.0 paket programı kullanılarak, boyutlar arasındaki ilişkilerin incelenmesinde korelasyon, çoklu düzeylerdeki ilişkilerin incelenmesinde regresyon analizi uygulanmıştır. Çalışma neticesinde; bütünleşik iç kontrol sisteminin bileşenlerinden kontrol ortamı boyutunun, örgüt kültürü ve iç kontrol sistemiyle pozitif yönlü ve güçlü düzeyde anlamlı ilişki gösterdiği, tüm kültür tiplerinin en fazla kontrol ortamından etkilendiği gözlemlenmiştir. Ayrıca Turkuvaz Görsel/İşitsel Medya’nın en gelişmiş kurumsal COSO bütünleşik iç kontrol modeli çerçevesinde etkin bir iç kontrol sistemine sahip olduğu ve kontrol faaliyetlerinin etkin şekilde kullanıldığı anlaşılmıştır. Kurumda egemen kültürün Hiyerarşi olduğu, iç kontrol sisteminin en yüksek düzeyde ilişkiyi Hiyerarşi kültürü ile gösterdiği ve kurumun yüksek düzeyde bir örgüt kültürüne sahip olduğu görülmüştür. Demografik özelliklere göre kadın çalışanlarının örgüt kültürü ve iç kontrol sistemi algılarının erkeklerden daha yüksek düzeyde olduğu, ara kademe çalışanlar ile lisansüstü eğitime sahip çalışanların algılarının diğer pozisyon ve eğitim seviyelerinden düşük düzeyde olduğu gözlemlenmiştir. Çalışmanın ayrıca, şirketlerin iç kontrol yapılarını güçlendirmelerine ve güçlü bir örgüt kültürü inşa etmelerine yönelik odaklanmaları gereken hususlara bir farkındalık ve katkı sağlaması umulmaktadır. Araştırmanın yalnızca görsel ve işitsel yayın birimlerini içerip holdingin genelini kapsamaması, uygulamanın sadece Turkuvaz çalışanlarına yönelik olması nedeniyle sonuçların tüm medya sektörüne şamil edilememesi ve anketlerde objektiflikten uzak cevap verme ihtimalinin varlığı, çalışmanın temel kısıtlarını oluşturmaktadır.
The impact of cargo and ancillary revenues on net profit for full service carrier airlines
(EBES Publications, 2021) Aksoy, Tamer; Baş, Onur; Yönetim Bilimleri Fakültesi, İşletme Bölümü
Airline companies have had to manage their capacities better and generate new revenues due to low profitability rates, high risk and increasing competition conditions. As a result of the sale of products and services offered free of charge to passengers by companies applying the traditional airline business model for a separate fee to increase the revenues of the companies applying the low cost / low cost airline business model, ancillary revenues (AR) have occurred. AR are what airline companies offer to their passengers other than the tickets they have sold, services such as inflight catering, baggage fees, loyalty programs, seat fees, advertising and commission revenues and in-flight entertainment systems. In this context, in order for airline companies to survive today in tight competition conditions, it is important that they gain AR in addition to their main income. The study examines the effects of cargo revenues (CR) and AR on net income (NETINCOME) for three full service carrier airline companies:Turkish Airlines- THY, American Airlines-AA and Delta Air-DA. As far as it is known, there is no direct empirical study that addresses the effects of CR and AR on NETINCOME for airlines companies. The data used for the period of 2014Q1-2019Q4 was collected from Sorensen&Lucas (2020), IATA and related airline companies’ annual reports in their official websites. Methodologically, a logarithmic econometric model was used in which CR and AR were included as independent variables and NETINCOME as dependent variable. SPSS-22 version was used to analyse data to cover the necessary analysis and tests (regression, reliability, cross section dependent, second generation unit root, delta slope homogeneity, cointegration, casualty etc). The study indicated a positive correlation existed between CR and AR and NETINCOME. The increase in CR and AR also increase the NETINCOME of airline companies. It was revealed that the AR in aviation, provide an important resource for airline companies. The study also reflected that AA and DA are among the top three companies with the highest AR in the world, while THY-AR are lower compared to these two US companies. On the other hand, the study indicated that the contribution of THY-CR revenues to NETINCOME is much higher than the other two companies. The results are also compatible with IATA data that THY is among the top 10 carrier companies worldwide in terms of CR. It is recommended airline companies should give enough importance to CR and AR to increase the profitability.

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