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 - 6 / 6

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.
Assessing bank’s internal control effectiveness: The case of Ghanaian listed banks
(SSBFNET, 2020) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Mohammed, Abdullai; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
This paper aims to evaluate the effectiveness of Ghanaian listed banks using COSO’s IC framework. Only Control environment, Risk assessment, and Monitoring activities components of the framework considered for this study. Methodologically, out of the 60 questionnaires, surveys distributed to the banks 37 copies received representing a 61.7% response rate. Statistic Package for Social Sciences (SPSS) v25 used to analyze data by running among other reliability tests, tests of normality, and descriptive statistics. The results of means and standard deviations gained ascertained that; strong cont rols existed in the control environment, risk assessment, and monitoring activities of internal control of the Ghanaian listed banks. A risk assessment had a low average mean compared to the control environment and monitoring activities. Because banks oper ate under higher risk than any other financial institution, we propose that Ghanaian listed banks should increase investment in risk assessment.
Examining the effects of internal control system on crisis management skills: The case of IMM fire service department
(SSBFNET, 2020) Aksoy, Tamer; Aksoy, Tamer; Aksoy, Tamer; Sağlam, Murat; Yönetim Bilimleri Fakültesi, İşletme Bölümü; Yönetim Bilimleri Fakültesi, İşletme Bölümü
This study examines the effects of the effectiveness of the internal control system (ICS) on crisis management skills (before, during, and after the crisis) in the event of a disaster through the Istanbul Metropolitan Municipality (IMM) Fire Service Department. Methodologically, a comprehensive survey questionnaire was used to collect data from 251 workers of the IMM fire service department located on the Anatolian side of Istanbul. Statistic Package for Social Sciences (SPSS) version 22 used to analyze data by running among other reliability tests, T-Test, ANOVA, and Regression analysis. The results of the study indicated that ICS of the Fire Service Department of IMM showed high levels of effectiveness in the event of a disaster and that the institution has a high level of crisis management skills. In addition, the study found that a high positive relationship existed between ICS and Crisis Management Skills of the IMM fire service department before, during, and after the crisis in the event of a disaster. Finally, the study revealed that, ICS has a positive and high impact on IMM crisis management skills before, during, and after the crisis, and that the effectiveness of ICS had increased the crisis management skills of the institution.
Assessing financial risk management in local governments: Case of Istanbul Metropolitan Municipality (IMM)
(Busssecon International, 2020) Aksoy, Tamer; Asan, Yunus Emre; Yönetim Bilimleri Fakültesi, İşletme Bölümü
The purpose of this study is to examine the 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 indicate that (i) risk of dependence on shares from the central budget revenue; (ii) 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.
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.

Aksoy, Tamer

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