CONTINUOUS AUDITING, CONTINUOUS AUDITING OF INTEGRATED REPORTING

Yıl 2019, Cilt: 1 Sayı: 2, 141 - 155, 27.11.2019

Filiz Yüksel

Öz

Developments in information technology have also affected the execution of business activities, the accounting process and therefore audit work. These developments reveal the concept of continuous auditing. Continuous auditing can be defined as continuous control evaluation and continuous risk valuation with the use of information technology. On the other hand, the negativities in environmental, social and managerial issues in recent years have revealed that the managers should manage the risks for the non-financial capital elements as well as the finance capital, create value for the non-financial capital elements and report these values. In this study, continuous auditing, corporate risk management, sustainability risk management, integrated reporting issues have been examined and continuous auditing of integrated reporting has been explained.

Anahtar Kelimeler

Continuous Auditing, Sustainability Risk Management, Integrated Reporting

SÜREKLİ DENETİM, ENTEGRE RAPORLAMA’NIN SÜREKLİ DENETİMİ

Öz

Bilgi teknolojilerinde yaşanan gelişmeler işletme faaliyetlerinin yürütülmesi, muhasebe süreci ve dolayısıyla denetim çalışmalarını da etkilemiştir. Bu gelişmeler sürekli denetim kavramını ortaya çıkarmıştır. Sürekli denetim bilgi teknolojilerinin kullanımı ile sürekli kontrol değerlemesi ve sürekli risk değerlemesi işlemlerinin yerine getirilmesi, olarak tanımlanabilir. Diğer taraftan son yıllarda çevresel, sosyal ve yönetimsel konularda yaşanan olumsuzluklar işletmenin finansal sermaye yanında finansal olmayan sermaye unsurlarına yönelik riskleri yönetmelerini, finansal olmayan sermaye unsurları için de değer yaratmaları ve bu değeri raporlamaları gerektiğini ortaya koymuştur. Bu çalışmada, sürekli denetim, kurumsal risk yönetimi, sürdürülebilirlik risk yönetimi, entegre raporlama konuları incelenmiş, entegre raporlamanın sürekli denetimi açıklanmıştır.

Anahtar Kelimeler

Sürekli Denetim, Sürdürülebilirlik Risk Yönetimi, Entegre Raporlama

Kaynakça

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