INDEPENDENT AUDIT PREPARATION PROCESS IN ENTERPRISE RISK MANAGEMENT SYSTEM: A MODEL PROPOSAL

Year 2022, Volume: 24 Issue: 2, 365 - 391, 30.06.2022

Hüseyin Özyiğit , Suat Yıldırım

https://doi.org/10.31460/mbdd.915334

Abstract

This study aims to develop a model proposal for companies to establish their risk management systems as a part of their independent audit processes. The target audience consists of enterprises subject to independent audit in the manufacturing sector in Turkey. The verbal method within the scope of qualitative research is used in developing the model proposal. The resulting model proposed for the establishment of an independent-audit-oriented enterprise risk management system includes seven advisory stages and the important points to be considered in these stages. Suggestions are also made while explaining the stages of the model proposal.

Keywords

Enterprise Risk Management, Independent Auditing, Model Proposal

KURUMSAL RİSK YÖNETİM SİSTEMİNDE BAĞIMSIZ DENETİME HAZIRLANMA SÜRECİ

Abstract

Bu çalışma, bağımsız denetime tabi olan imalat sektöründeki işletmelerin, bağımsız denetim süreci paralelinde kurumsal risk yönetimi sistemini oluşturmalarına yönelik model önerisi geliştirmeyi amaçlamaktadır. Çalışmanın hedef kitlesini; Türkiye’de faaliyette bulunan imalat sanayi işletmeleri oluşturmaktadır. Model önerisinin geliştirilmesinde; nitel araştırma kapsamında sözel model yöntemi kullanılmıştır. Araştırmalar sonucunda, bağımsız denetim odaklı kurumsal risk yönetimi sisteminin oluşturulmasına yönelik, tavsiye niteliğinde yedi aşama ve bu aşamalarda dikkat edilmesi gereken önemli hususlar belirlenerek model önerisi geliştirilmiştir. Geliştirilen modelin aşamalarına yönelik açıklamalar yapılarak önerilerde bulunulmuştur.

Keywords

Kurumsal Risk Yönetimi, Bağımsız Denetim, Model Önerisi

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