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DİJİTAL DENETİM VE DİJİTAL İKİZ YÖNTEMİ

Year 2018, Volume: 20 Issue: 4, 810 - 830, 30.12.2018

İlkay Erturan , Emre Ergin

https://doi.org/10.31460/mbdd.395261
Cited By: 9

Abstract

Teknolojik buluşlar ile
endüstride kullanımı başlayan uygulamalardan birisi de dijital ikiz yöntemidir.
Dijital ikiz; fiziksel varlıkların bilgisayar yazılımları yardımıyla
yansımalarının oluşturulması olarak tanımlanabilir. İşletme ile paydaşlarına ait
finansal ve finansal olmayan verilerin dijital ortama eş zamanlı olarak yüklenmesiyle
denetimin sağlayacağı fayda artacaktır. Dijitalleşen dünyaya uyum sağlamak için
denetim de dijitalleşmelidir. Bu çalışmada, dijital kavramlar açıklanmakta ve geleneksel
denetim süreci ile karşılaştırılarak, dijitalleşen denetim süreci ve denetçi
tanımları yeniden yapılmaktadır.

Keywords

Denetim 4.0 Muhasebe Dijital İkiz Nesnelerin İnterneti

References

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  • Atzori, L., A. Iera ve G. Morabito. 2010. “The internet of things: A survey. Computer Networks, 54 (15), 2787-2805.
  • Bierstaker, J., D. Janvrin ve D.J. Lowe. 2014. “What factors influence auditors’ use of computer-assisted audit techniques?”, Advances in Accounting, 30 (1), 67-74.
  • Boland, C.M., S.N. Bronson ve C.E. Hogan. 2015. “Accelerated Filing Deadlines, Internal Controls, and Financial Statement Quality: The Case of Originating Misstatements”, Accounting Horizons, 29 (3), 551-575.
  • Cangemi, M.P. 2016. “Views on internal audit, internal controls, and internal audit’s use of technology”, EDPACS, 53 (1), 1–9.
  • Dai, J. ve M.A. Vasarhelyi (2016). “Imagineering Audit 4.0”, Journal of Emerging Technologies in Accounting, 13 (1), 1-15.
  • Erturan, İ. ve E. Ergin. 2017. “Muhasebe Denetiminde Nesnelerin İnterneti: Stok Döngüsü”, Muhasebe ve Finansman Dergisi, 75, 13-30.
  • Hausmana, A. ve W.J. Johnston. 2014. “The role of innovation in driving the economy: Lessons from the global financial crisis”, Journal of Business Research, 67 (1), 2720-2726.
  • Hermann, M., T. Pentek ve B. Otto. 2015. Design Principles for Industrie 4.0 Scenarios: A Literature Review, http://www.snom.mb.tudortmund.de/cms/de/forschung/Arbeitsberichte/Design-Principles-for-Industrie-4_0-Scenarios.pdf (Erişim Tarihi: 16.11.2017).
  • Jans, M., M.G. Alles ve M.A. Vasarhelyi. 2014. “A field study on the use of process mining of event logs as an analytical procedure in auditing”, The Accounting Review, 89 (5), 1751-1773.
  • Kagermann, H., W. Lukas ve W. Wahlster. 2011. Industrie 4.0 –Mit dem Internet der Dinge auf dem Weg zur 4, Industriellen Revolution, VDI Nachrichten, Berlin.
  • Kaku, M. 2014. The Future of the Mind, City University of New York.
  • Krahel, J.P. ve W.R. Titera. 2015. “Consequences of Big Data and formalization onaccounting and auditing standards”, Accounting Horizons, 29 (2), 409–422.
  • Li, H., J. Dai, T. Gershberg ve M.A. Vasarhelyi. 2018. “Understanding Usage and Value of Audit Analytics for Internal Auditors: An Organizational Approach”, International Journal of Accounting Information Systems, 28, 59–76.
  • Liu, Q. ve M.A. Vasarhelyi. 2014. “Big questions in AIS research: Measurement, information processing, data analysis, and reporting”, Journal of Information Systems, 28 (1), 1-17.
  • Markham, J. W. 2015. A Financial History of Modern U.S. Corporate Scandals, Routledge Taylor and Francis Group, London and New York.
  • NASA Technology Roadmap. 2010. DRAFT Modeling, Simulation, Information Technology & Processing Roadmap Technology Area 11, November 2010, Shafto, M., M. Conroy, R. Doyle, E. Glaessgen, C. Kemp, J. LeMoigne ve L. Wang.
  • Protiviti. 2015. Internal Audit Capabilities and Needs Survey. (http://www.protiviti.com/en-US/Documents/Surveys/2015-Internal-Audit-Capabilities-and-Needs-Survey-Protiviti.pdf. Erişim Tarihi: 15.01.2018).
  • Rose, A.M., J.M. Rose, K. Sanderson ve J.C. Thibodeau. 2018. “When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process?”, Journal of Information Systems, 31 (3), 81-99.
  • Soltani, B. 2013. “The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals”, Journal of Business Ethics, 120 (2), 251–274.
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  • http://dergipark.gov.tr/download/article-file/305119 (Erişim Tarihi: 16.12.2017).
  • https://home.kpmg.com/content/dam/kpmg/pdf/2016/03/tr-veri-analizi-denetimin-kalitesini-ve-degerini-artirir.pdf. (Erişim Tarihi: 19.10.2017).
  • https://medium.com/@iscep/gartner-2017nin-stratejik-teknoloji-trendleri-1-1f6e2272ef90. (Erişim Tarihi: 12.10.2017).
  • https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2015/CPA/MAY/impact_CPAs.jsp (Erişim Tarihi: 15.11.2017).
  • http://www.endustri40.com/nesnelerin-internetinde-dijital-ikizlerin-yukselisi/ (Erişim Tarihi: 25.12.2017).
  • https://www.i-scoop.eu/internet-of-things-guide/industrial-internet-things-iiot-saving-costs-innovation/digital-twins/#Digital_twins_made_tangible_the_bike_example. (Erişim Tarihi: 16.10.2017).
  • https://www.gartner.com/smarterwithgartner/gartners-top-10-technology-trends-2017/ (Erişim Tarihi: 24.10.2017).
  • http://www.gercekbilim.com/leonardo-da-vinci-bolum-2-icatlar/. (Erişim Tarihi: 20.10.2017).
  • http://www.kadriyamac.com/tr/html/99/-+Dr.+Tulp_un+Anatomi+Dersi/ (Erişim Tarihi: 26.11.2017).
  • https://www.researchgate.net/publication/305683987_SANAYI_40_DONUSUMU_NEDIR_Belirlemeler_ve_Beklentiler. (Erişim Tarihi: 27.12.2017).
  • https://www.xtrlarge.com/2016/11/08/gartner-2017-teknoloji-trend. (Erişim Tarihi: 15.10.2017).

Year 2018, Volume: 20 Issue: 4, 810 - 830, 30.12.2018

İlkay Erturan , Emre Ergin

https://doi.org/10.31460/mbdd.395261
Cited By: 9

Abstract

References

  • ACATECH. 2013. Recommendations for Implementing the Strategic Initiative Industrie 4.0. Final Report (April). http://www.acatech.de/fileadmin/user_upload/Baumstruktur_nach_Website/Acatech/root/de/Material_fuer_Sonderseiten/Industrie_4.0/Final_report__Industrie_4.0_accessible.pdf (Erişim Tarihi: 15.09.2017).
  • Aslan, Ü. ve Y. Özerhan. 2017. “Big Data, Muhasebe ve Muhasebe Mesleği”, Muhasebe Bilim Dünyası Dergisi, 19 (4), 862-883.
  • Atzori, L., A. Iera ve G. Morabito. 2010. “The internet of things: A survey. Computer Networks, 54 (15), 2787-2805.
  • Bierstaker, J., D. Janvrin ve D.J. Lowe. 2014. “What factors influence auditors’ use of computer-assisted audit techniques?”, Advances in Accounting, 30 (1), 67-74.
  • Boland, C.M., S.N. Bronson ve C.E. Hogan. 2015. “Accelerated Filing Deadlines, Internal Controls, and Financial Statement Quality: The Case of Originating Misstatements”, Accounting Horizons, 29 (3), 551-575.
  • Cangemi, M.P. 2016. “Views on internal audit, internal controls, and internal audit’s use of technology”, EDPACS, 53 (1), 1–9.
  • Dai, J. ve M.A. Vasarhelyi (2016). “Imagineering Audit 4.0”, Journal of Emerging Technologies in Accounting, 13 (1), 1-15.
  • Erturan, İ. ve E. Ergin. 2017. “Muhasebe Denetiminde Nesnelerin İnterneti: Stok Döngüsü”, Muhasebe ve Finansman Dergisi, 75, 13-30.
  • Hausmana, A. ve W.J. Johnston. 2014. “The role of innovation in driving the economy: Lessons from the global financial crisis”, Journal of Business Research, 67 (1), 2720-2726.
  • Hermann, M., T. Pentek ve B. Otto. 2015. Design Principles for Industrie 4.0 Scenarios: A Literature Review, http://www.snom.mb.tudortmund.de/cms/de/forschung/Arbeitsberichte/Design-Principles-for-Industrie-4_0-Scenarios.pdf (Erişim Tarihi: 16.11.2017).
  • Jans, M., M.G. Alles ve M.A. Vasarhelyi. 2014. “A field study on the use of process mining of event logs as an analytical procedure in auditing”, The Accounting Review, 89 (5), 1751-1773.
  • Kagermann, H., W. Lukas ve W. Wahlster. 2011. Industrie 4.0 –Mit dem Internet der Dinge auf dem Weg zur 4, Industriellen Revolution, VDI Nachrichten, Berlin.
  • Kaku, M. 2014. The Future of the Mind, City University of New York.
  • Krahel, J.P. ve W.R. Titera. 2015. “Consequences of Big Data and formalization onaccounting and auditing standards”, Accounting Horizons, 29 (2), 409–422.
  • Li, H., J. Dai, T. Gershberg ve M.A. Vasarhelyi. 2018. “Understanding Usage and Value of Audit Analytics for Internal Auditors: An Organizational Approach”, International Journal of Accounting Information Systems, 28, 59–76.
  • Liu, Q. ve M.A. Vasarhelyi. 2014. “Big questions in AIS research: Measurement, information processing, data analysis, and reporting”, Journal of Information Systems, 28 (1), 1-17.
  • Markham, J. W. 2015. A Financial History of Modern U.S. Corporate Scandals, Routledge Taylor and Francis Group, London and New York.
  • NASA Technology Roadmap. 2010. DRAFT Modeling, Simulation, Information Technology & Processing Roadmap Technology Area 11, November 2010, Shafto, M., M. Conroy, R. Doyle, E. Glaessgen, C. Kemp, J. LeMoigne ve L. Wang.
  • Protiviti. 2015. Internal Audit Capabilities and Needs Survey. (http://www.protiviti.com/en-US/Documents/Surveys/2015-Internal-Audit-Capabilities-and-Needs-Survey-Protiviti.pdf. Erişim Tarihi: 15.01.2018).
  • Rose, A.M., J.M. Rose, K. Sanderson ve J.C. Thibodeau. 2018. “When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process?”, Journal of Information Systems, 31 (3), 81-99.
  • Soltani, B. 2013. “The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals”, Journal of Business Ethics, 120 (2), 251–274.
  • http://aaajournals.org/doi/pdf/10.2308/jeta-10494?code=aaan-site. (Erişim Tarihi: 14.11.2017).
  • http://dergipark.gov.tr/download/article-file/305119 (Erişim Tarihi: 16.12.2017).
  • https://home.kpmg.com/content/dam/kpmg/pdf/2016/03/tr-veri-analizi-denetimin-kalitesini-ve-degerini-artirir.pdf. (Erişim Tarihi: 19.10.2017).
  • https://medium.com/@iscep/gartner-2017nin-stratejik-teknoloji-trendleri-1-1f6e2272ef90. (Erişim Tarihi: 12.10.2017).
  • https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2015/CPA/MAY/impact_CPAs.jsp (Erişim Tarihi: 15.11.2017).
  • http://www.endustri40.com/nesnelerin-internetinde-dijital-ikizlerin-yukselisi/ (Erişim Tarihi: 25.12.2017).
  • https://www.i-scoop.eu/internet-of-things-guide/industrial-internet-things-iiot-saving-costs-innovation/digital-twins/#Digital_twins_made_tangible_the_bike_example. (Erişim Tarihi: 16.10.2017).
  • https://www.gartner.com/smarterwithgartner/gartners-top-10-technology-trends-2017/ (Erişim Tarihi: 24.10.2017).
  • http://www.gercekbilim.com/leonardo-da-vinci-bolum-2-icatlar/. (Erişim Tarihi: 20.10.2017).
  • http://www.kadriyamac.com/tr/html/99/-+Dr.+Tulp_un+Anatomi+Dersi/ (Erişim Tarihi: 26.11.2017).
  • https://www.researchgate.net/publication/305683987_SANAYI_40_DONUSUMU_NEDIR_Belirlemeler_ve_Beklentiler. (Erişim Tarihi: 27.12.2017).
  • https://www.xtrlarge.com/2016/11/08/gartner-2017-teknoloji-trend. (Erişim Tarihi: 15.10.2017).
There are 33 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

İlkay Erturan 0000-0003-2478-5634

Emre Ergin 0000-0001-5619-165X

Publication Date December 30, 2018
Submission Date February 16, 2018
Published in Issue Year 2018 Volume: 20 Issue: 4

Cite

APA Erturan, İ., & Ergin, E. (2018). DİJİTAL DENETİM VE DİJİTAL İKİZ YÖNTEMİ. Muhasebe Bilim Dünyası Dergisi, 20(4), 810-830. https://doi.org/10.31460/mbdd.395261

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