THE POSSIBLE EFFECTS OF ORGANIZATION’S CORPORATE ACCOUNTABILITY SENSE ON CONTINUOUS AUDITING: THE CASE OF ISE 100 (Published)
The applicability of continuous auditing, which is deemed as the future of auditing, in terms of enterprises can be presented depending upon corporate management mentality of enterprises. As for the corporate management mentality within enterprises, it can be presented based on accountability which is a concept involving internal and external considerations. Consequently, the aim of this study is to identify the potential impacts of the corporate accountability mentality of enterprises on continuous auditing. In accordance with this purpose, a corporate accountability index has been prepared and the variables have been determined in the first place. Then, the data of the enterprises included in Istanbul Stock Exchange (ISE) 100 Index regarding these variables have been construed; thus, the potential impacts thereof on continuous auditing have been tried to be determined
Sustainability has become the focal concern for today’s organization. For banks, surviving in the ever-changing innovation based economy is crucial due to fast growing and highly sophisticated technology and products that take up important part in the banking system. In turn, this has made it harder to track discrepancies in the accounting system or other tools used by banks. Internal audit is an important aspect that ensures sustainability and future of internal audit relies on Continuous Auditing (CA) and Continuous Monitoring (CM) concepts.Today’s trendy social media and technology has become addictive for users and these tools are especially important for finance sector, which in turn increases technological risks. In this manner, having these risks covered in applicable legislation is paramount. Within this context, this research aims to explain the CA practices in Turkish Banking sector, how specific tools are used and pros and cons of current controls over certain processes in addition to signifying Information Systems (IS) audit and its place in Turkish legislation.