İç kontrol sistemine dijitalleşmenin etkisinin incelenmesi üzerine bir uygulama
An application on the effect of digitalization on internal control system
Yazar: ALİ ERDOST
Danışman: DR. ÖĞR. ÜYESİ AYDIN BAĞDAT
Sakarya Uygulamalı Bilimler Üniversitesi / Lisansüstü Eğitim Enstitüsü / Uluslararası Ticaret ve Lojistik Ana Bilim Dalı
Derece: Yüksek Lisans, 2024
Konu: Uluslararası Ticaret = International Trade

Özet:
Teknoloji her gün üstüne koyarak devam etmekte, hızlanmakta ve takip edilmesi zor bir hale gelmektedir. Günümüzde dijital gelişmeler daha da hız kazanmış ve endüstri 4.0 kavramı kendine yer edinmiş, hatta endüstri 5.0 konuşulmaya başlanmıştır. Araştırma kapsamında iç kontrol sistemi açıklanacak, teknolojik gelişmelere yer verilecek, prosedürlere değinilecek, son olarak da uygulama ile pekiştirilmeye çalışılacaktır. İkinci bölümde iç kontrol sistemi detaylı bir şekilde aktarılmaya çalışılacaktır. Öncelikle iç kontrol sisteminin tarihsel gelişimi iç kontrol sisteminin tanımı, önemi, denetim türleri, amacı, unsurları gibi konular açıklanmaya çalışılacaktır. Üçüncü bölümde iç kontrol sisteminde kilit rol konumundaki hile kavramı açıklanıp hata ve hile kavramlarının arasındaki fark ortaya konulmuş ve sonrasında hileye neden olan faktörler açıklanmıştır. İşletmelerin mali olaylarından sorumlu olan muhasebe birimlerini teknolojik gelişmelerden doğrudan etkilenmesi bölümde aktarılmaya çalışılmıştır. Beşinci bölümde ise çalışmada uygulamaya konu olan firma perakende sektöründe faaliyet gösterdiği için perakende sektörü tanıtılmıştır. Ürün çeşitliliğinin fazla olması perakende sektörünü zorlu kılmaktadır ve iç kontrol sisteminin önemi artmaktadır. Altıncı bölümde Sakarya'da faaliyet gösteren ve Doğu Marmara bölgesi pazarına hizmet veren firma tanıtılarak, tüm yetkili personelleriyle mülakat tekniğinden yararlanılarak nitel bir araştırma yapılmıştır. Mülakatta sekiz beyaz yakalı personele on altı tane soru sorulmuş ve alınan cevaplara içerik analizi uygulanmış ve bulgular yorumlanmıştır. Araştırma sonucunda firmanın dijitalleşme konusunda kendini sürekli geliştirme eğiliminde olduğu ve alanıyla ilgili güncel teknolojiyi yakalamak doğrultusunda prosedürlerini oluşturduğu görülmektedir.

Abstract:
Technology continues to improve day by day, accelerates and becomes difficult to follow. Nowadays, digital developments have accelerated and the concept of Industry 4.0 has gained a foothold, and even Industry 5.0 has started to be talked about. Within the scope of the research, the internal control system will be explained, technological developments will be included, procedures will be mentioned, and finally, it will be tried to be reinforced with practice. In the second part, the internal control system will be explained in detail. First of all, issues such as the historical development of the internal control system, the definition of the internal control system, its importance, audit types, purpose and elements will be explained. In the third chapter, the concept of fraud, which has a key role in the internal control system, is explained, the difference between the concepts of error and fraud is revealed, and then the factors that cause fraud are explained. The chapter attempts to explain the direct impact of technological developments on the accounting units responsible for the financial affairs of businesses. In the fifth chapter, the retail sector is introduced since the company that is the subject of the study operates in the retail sector. The large variety of products makes the retail sector challenging and the importance of the internal control system is increasing. In the sixth chapter, the company operating in Sakarya and serving the Eastern Marmara region market was introduced and a qualitative research was conducted using the interview technique with all its authorized personnel. During the interview, sixteen questions were asked to eight white-collar personnel, content analysis was applied to the answers and the findings were interpreted. As a result of the research, it is seen that the company tends to constantly improve itself in digitalization and creates its procedures in line with the current technology in its field.Technology continues to improve day by day, accelerates and becomes difficult to follow. Nowadays, digital developments have accelerated and the concept of Industry 4.0 has gained a foothold, and even Industry 5.0 has started to be talked about. Within the scope of the research, the internal control system will be explained, technological developments will be included, procedures will be mentioned, and finally, it will be tried to be reinforced with practice. In the second part, the internal control system will be explained in detail. First of all, issues such as the historical development of the internal control system, the definition of the internal control system, its importance, audit types, purpose and elements will be explained. In the third chapter, the concept of fraud, which has a key role in the internal control system, is explained, the difference between the concepts of error and fraud is revealed, and then the factors that cause fraud are explained. The chapter attempts to explain the direct impact of technological developments on the accounting units responsible for the financial affairs of businesses. In the fifth chapter, the retail sector is introduced since the company that is the subject of the study operates in the retail sector. The large variety of products makes the retail sector challenging and the importance of the internal control system is increasing. In the sixth chapter, the company operating in Sakarya and serving the Eastern Marmara region market was introduced and a qualitative research was conducted using the interview technique with all its authorized personnel. During the interview, sixteen questions were asked to eight white-collar personnel, content analysis was applied to the answers and the findings were interpreted. As a result of the research, it is seen that the company tends to constantly improve itself in digitalization and creates its procedures in line with the current technology in its field.