Iternal control systems in Turkey: A case study of Vestel Company
Başlık çevirisi mevcut değil.
- Tez No: 706520
- Danışmanlar: Belirtilmemiş.
- Tez Türü: Yüksek Lisans
- Konular: Ekonomi, Maliye, Economics, Finance
- Anahtar Kelimeler: Internal Control, Internal Control Information System, Risk Assessment, VESTEL, Management, Effectiveness, COSO
- Yıl: 2018
- Dil: İngilizce
- Üniversite: Dongbei University of Finance and Economics
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 101
Özet
在过去的几年中，数起财务丑闻影响了世界上多个国家。企业应当通过 实施可靠地内部控制（以下简称内控）系统来防范此类有影响恶劣的丑闻已 经成为业界共识。正因如此内控作为一个现代商业概念已经散布到全球包括 私人领域和公共领域的各个角落。为了维持一个牢固且健康的经济环境，政 府、专业机构以及其他法律授权的主体均关注着内控系统并通过规则来为企 业管理构建策略。 依据美国发起人委员会的定义，内控是即“由一主体内董事会、管理层 以及其他人员发起的一项程序，目的在于为以下几个事项提供合理的保障， 包括运营效率、财务报告可信度、所适用的法律法规的合规性。”土耳其在 2007 年已经将构建内控系统作为企业一项银行条例及监管机构规定下的法定 义务。本文旨在明确内控系统的重要意义并研究其对 VESTEL 的影响，为研 究这一课题，笔者专门完成了一项以评估内控活动以及测定企业对内控的重 视程度的调研。 本文主旨在于探索（或导航），内容围绕 Vestel。作者的主要意图在于 理解并探索内控及内控系统；同时提出内控系统的改进方案以及如何促进本 系统更为符合国际标准。本文同样研究了 Vestel 是否已经实施内控系统。 关键词：内部控制，VESTEL，管理，绩效，COSO
Özet (Çeviri)
Over the past few years, there has been several financial scandals that effected countries all over the world. It has come everybody's attention that companies should implement reliable internal control systems in order to prevent such harming scandals again. Therefore internal control has become a concept in the modern business world that spreads throughout the world for both private sector and public sector. To sustain a solid and healthy economic environment; governments , professional organizations and legalized authorities care internal control system and develop strategies for company managements through regulations. Internal control, as defined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), is“a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations.”Establishment of internal control system has become a legal obligation under Banking Regulation and Supervision Agency regulations in Turkey since 2007. With this study, it is aimed to define the importance of internal control system and analyzing its impacts to VESTEL. A survey study has been done with the aim of evaluating the internal control activities and determining the importance given to the internal control by the company. This is an Exploratory (or pilot) case study limited to Vestel. The main purpose of the author was to understand and explore internal control, and the system of internal control; as well as to find out how the Internal Control System will work more efficiently and how this system will be in accordance with the international standarts. In this context this study was conducted to investigate whether Internal control systems are being complied in Vestel.
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