Internal audit from interest-free finance perspective and comparison with the traditional internal audit approach

Yıl 2022, Cilt: 15 Sayı: 3, 744 - 758, 31.07.2022

Berrin Karacaer , Ganite Kurt

https://doi.org/10.25287/ohuiibf.1101555

Öz

The natural existence purpose of Islamic Financial Institutions (IFI) is to offer Islamic financial products. For this purpose, all transactions of IFIs must comply with Islamic principles and rules. Internal Shariah Audit is a management function that provides reasonable assurance about the Islamic compliance of IFIs' operations. The aim of this study is to explain the concept of Internal Shariah Audit as a function specific to IFIs, to examine the Islamic internal auditing standards of the Islamic Financial Institutions Accounting and Auditing Organization (AAOIFI), and to reveal the similarities and differences between Internal Shariah Audit and traditional internal auditing. In the study, a comprehensive literature review approach was preferred as a method and traditional internal audit and Internal Shariah Audit were discussed comparatively in terms of purpose, field of activity, process, independence and objectivity, competence requirement and audit approach. The study contributes to the existing literature as there is no similar study in Turkey in which Islamic internal auditing is explained within the framework of AAOIFI standards and compared with traditional internal auditing. can be taken as a guide.

Anahtar Kelimeler

Islamic financial institutions, Islamic Finance, Internal Shariah Audit, AAOIFI, IIA

Faizsiz finans perspektifinden iç denetim ve geleneksel iç denetim anlayışıyla karşılaştırılması

Öz

Faizsiz finans kurumlarının (FFK) doğal varlık amacı İslami finansal ürünler sunmaktır. Bu amaç doğrultusunda FFK’ların tüm işlemlerinin İslami ilke ve kurallara uyumlu olması gerekmektedir. İslami iç denetim, FFK’ların işlemlerinin İslami uyumluluğu konusunda makul güvence sağlayan bir yönetim fonksiyonudur. Bu çalışmanın amacı, FFK’lara özgü bir fonksiyon olarak İslami iç denetim kavramını açıklamak, İslami Finansal Kurumlar İçin Muhasebe ve Denetim Organizasyonu (AAOIFI)’nun İslami iç denetim standartlarını incelemek ve İslami iç denetimin geleneksel iç denetime kıyasla benzerliklerini ve farklılıklarını ortaya koymaktır. Çalışmada yöntem olarak kapsamlı bir literatür taraması yaklaşımı tercih edilmiş ve geleneksel iç denetim ile İslami iç denetim amaç, faaliyet alanı, süreç, bağımsızlık ve objektiflik, yetkinlik gereksinimi ve denetim yaklaşımı açılarından karşılaştırmalı şekilde tartışılmıştır. Çalışma, Türkiye’de İslami iç denetimin AAOIFI standartları çerçevesinde açıklandığı ve geleneksel iç denetimle karşılaştırıldığı benzer bir çalışma bulunmadığından, mevcut literatüre katkıda bulunmaktadır Ayrıca çalışma, FFK’larda İslami iç denetim uygulamalarını AAOIFI standartları ekseninde geliştirmek için hem FFK’lar hem de düzenleyiciler için kavramsal bir kılavuz olarak kabul edilebilir.

Anahtar Kelimeler

Faizsiz Finans Kurumları, İslami Finans, İslami İç Denetim, AAOIFI, IIA

Kaynakça

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