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ASSESSMENT OF THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM AND A CASE STUDY
2020
Journal:  
Muhasebe ve Vergi Uygulamaları Dergisi
Author:  
DOI:  
10.29067/muvu.603777
Abstract:

Identifying risks and taking precautions should be taken into consideration for maintaining the activities. The negative effects of risks increase exponentially. In this risk determination and taking precaution process, internal control system holds a crucial position. Internal control system is affected by all stakeholders can ensure the reliability of financial statements, the protection of their assets and compliance with legal regulations. In this study, the change of internal control system from past to present have been put forward, the elements to be considered in the design and valuation process, and the problems encountered in this process are mentioned. Also, in order to compare the theoretical ground and its private sector application of internal control system, a company operating in Bursa, was selected by convenience sampling. In this study, semi-structured interview and document review method were used. Based on this, this company’s strong and weak sides related to internal control system was put forward.

Keywords:

İc Kontrol Si̇stemi̇ni̇n Etki̇nli̇gi̇ni̇n Degerlendi̇ri̇lmesi̇ ve Bi̇r Vaka Anali̇zi̇
2020
Journal:  
Muhasebe ve Vergi Uygulamaları Dergisi
Author:  
DOI:  
10.29067/muvu.603777
Abstract:

Risklerin belirlenmesi ve karşı önlemlerin alınması faaliyetlerin sürdürebilmesi açısından göz önünde bulundurulmalıdır. Risklerin olumsuz etkileri katlanarak artış göstermektedir. Risklerin belirlenmesi ve bunlara karşı önlem alınma sürecinde iç kontrol sistemi kritik bir noktada yer almaktadır. İç kontrol sistemi; tüm paydaşlardan etkilenen, finansal tabloların güvenilirliğini, varlıkların korunmasını ve yasal düzenlemelere uygunluğunu sağlamaktadır. Ele alınan çalışmada, iç kontrol sisteminin geçmişten günümüze değişimi, kurulum ve değerleme sürecinde dikkate alınması gereken faktörler ve bu süreçte karşılaşılan sorunlar ele alınmıştır. Ayrıca, iç kontrol sistemi ile ilgili teorik çerçevenin özel sektör uygulamalarındaki iç kontrol sistemi ile karşılaştırılması için Bursa’da faaliyet gösteren bir firma kolayda örnekleme yöntemiyle seçilmiştir. Bu çalışmada yarı yapılandırılmış görüşme ve doküman incelemesi yöntemi kullanılmıştır. Buna bağlı olarak firmanın iç kontrol sistemiyle ilgili güçlü ve zayıf yanları ortaya konulmuştur.

Keywords:

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Muhasebe ve Vergi Uygulamaları Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

Metrics
Article : 441
Cite : 1.671
2023 Impact : 0.379
Details
Muhasebe ve Vergi Uygulamaları Dergisi