SUSTAINABLE INTERNAL AUDIT FOR CORPORATE SUSTAINABILITY: THE FUTURE INTERNAL AUDIT FUNCTION

Yıl 2022, Sayı: 25, 94 - 115, 31.07.2022

Murat Görmen , Goksel Korkmaz

Öz

The primary role of the internal audit function is to help decision makers protect the entity and reputation of the organization and to support corporate sustainability. The meaning of Corporate sustainability is balancing the needs of today and the future. Establishing this balance can only be possible by adapting quickly to changing conditions. In order to support corporate sustainability, the internal audit function of the organization should be able to keep up with change and respond to both technological developments and organizational needs. The aim of this study is to present a projection on the sustainability of the internal audit function, which is expected to support the sustainability of the institution within the framework of technological developments and organizational needs, and to make predictions about the future of internal audit. In the first part of the study, the relationship between internal audit and corporate sustainability is examined. In the first part of the study, the relationship between internal audit and corporate sustainability is examined. Subsequently, the technological developments that will affect the internal audit function in the future, what kind of risk environment internal audit will face in the future and what the corporate needs of the future are are examined. Afterwards, inferences are made about what kind of internal audit function will be needed to support corporate sustainability in the future. Document analysis method was used in the study. 180 publications written between the years 2000-2021, including the concepts of internal audit, sustainability and the future, were examined and 85 of these sources, which were considered to be suitable for the conceptual framework of the study, were included. In the study, it was concluded that the internal audit function, which can contribute to corporate sustainability, must first adapt its methods and techniques to the changing environmental dynamics. 

Anahtar Kelimeler

Corporate Sustainability, Internal Audit, Technology

KURUMSAL SÜRDÜRÜLEBİLİRLİK İÇİN SÜRDÜRÜLEBİLİR İÇ DENETİM: GELECEĞİN İÇ DENETİM FONKSİYONU

Öz

İç denetim fonksiyonunun öncelikli rolü, karar vericilerin kurumun varlık ve itibarını korumalarına yardımcı olmak ve kurumsal sürdürülebilirliği desteklemektir. Kurumsal sürdürülebilirlik, bugünün ve geleceğin ihtiyaçları arasında denge kurulmasıdır. Bu dengenin kurulması ancak değişen koşullara hızla adapte olabilmek ile mümkün olabilir. Kurumun iç denetim fonksiyonu, kurumsal sürdürülebilirliği desteklemek için öncelikle kendisi değişime ayak uydurabilmeli, hem teknolojik gelişmelere hem de organizasyonel ihtiyaçlara cevap verebilmelidir. Bu çalışmanın amacı teknolojik gelişmeler ve organizasyonel ihtiyaçlar çerçevesinde kurumun sürdürülebilirliğini desteklemesi beklenen iç denetim fonksiyonunnun sürdürülebilirliği konusunda bir projeksiyon ortaya koymak ve iç denetimin geleceğine ilişkin öngörülerde bulunmaktır. Çalışmanın ilk bölümünde iç denetim ve kurumsal sürdürülebilirlik ilişkisi incelenmekte, müteakiben de gelecekte iç denetim fonksiyonunu etkileyeceği düşünülen; teknolojik gelişmelerin neler olduğu, gelecekte iç denetimin nasıl bir risk ortamıyla karşı karşıya kalacağı ve geleceğin kurumsal ihtiyaçlarının neler olduğu incelenmekte ve sonrasında da gelecekte kurumsal sürdürülebilirliği destekleyebilecek nasıl bir iç denetim fonksiyonuna ihtiyaç duyulacağına yönelik çıkarımlarda bulunulmaktadır. Çalışmada doküman analiz yöntemi kullanılmıştır. İç denetim, sürdürülebilirlik ve gelecek kavramlarının yer aldığı, 2000-2021 yılları arasında yazılmış 180 yayın incelenmiş ve bu kaynaklardan çalışmanın kavramsal çerçevesine uygun olduğu değerlendirilen 85’ine yer verilmiştir. Çalışmada kurumsal sürdürülebilirliğe katkı sağlayabilecek iç denetim fonksiyonunun öncelikle yöntem ve tekniklerini değişen çevresel dinamiklere uyumlu hale getirmesi gerektiği sonucuna ulaşılmıştır.

Anahtar Kelimeler

Kurumsal Sürdürülebilirlik, İç Denetim, Teknoloji

Kaynakça

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