DİJİTALLEŞMENİN DENETİM MESLEĞİNE YANSIMALARI

Yıl 2020, Cilt: 7 Sayı: 6, 128 - 148, 25.06.2020

Duygu Celayir , Çağla Celayir

Öz

Dördüncü Sanayi Devrimini yaşadığımız bu çağda, artan sanayileşme ile birlikte işletmelerin faaliyet alanları önemli ölçüde artmıştır. Bu nedenle işletmeler faaliyetlerini yürütürken farklı şekillerde internet, yapay zeka, kodlama yetenekleriyle çalışan bir takım fiziksel cihazlar ve siber- fiziksel sistemler ile bunlarla desteklenen siber güvenlik, bulut teknolojisi ve büyük veri (big data) teknolojisi gibi dijitalleşen dünyanın kazanımlarından faydalanmaktadırlar. Küreselleşme, teknolojik dönüşümler ve rekabet ortamı, çok sayıda alanda olduğu gibi “muhasebe ve denetim” alanında da etkili olmuş ve özellikle güvence hizmetleriyle öne çıkan bağımsız denetim firmalarının faaliyetlerini ve uygulamalarını yeniden gözden geçirmelerine neden olmuştur. Zaman içerisinde yaşanan değişimler denetim firmalarının; denetim süreçlerini, kullanılan yöntem ve prosedürlerini etkilemeye başlamıştır. Veri toplama ve kullanma, iş akışları ve iş süreçlerinin takibi, paylaşma ve süreçteki iletişim, dijital teknoloji ile giderek dönüşmüştür. Bu doğrultuda, denetçilerin bilgi ve becerileri ile kullanılan denetim uygulamaları ve prosedürlerinin bu süreçler ışığında dijital yaşama uyum sağlıyor olması gerekmektedir. Özellikle, denetim firmalarının teknolojik dönüşüme ayak uydurabilmeleri için denetim çalışmalarının geleceğine yönelik altyapı çalışmalarına başlamaları gerekmektedir. Bu çalışma kapsamında teknolojik yeniliklerin ve dijitalleşmenin, bağımsız denetim mesleğine, denetim uygulamalarına, denetçilerin çalışma yaklaşımlarına olan yansımaları ve etkileri ele alınmıştır.

Anahtar Kelimeler

VERİ, DİJİTAL DÖNÜŞÜM, BAĞIMSIZ DENETİM

Kaynakça

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