A Different Perspective of Enterprise Risk Management and Internal Audit in Companies: 5S Implementation

Serdan Öner () and Burcu Adiloğlu
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Serdan Öner: İç Denetim Müdürü, İstanbul, Türkiye
Burcu Adiloğlu: İstanbul Üniversitesi İşletme Fakültesi, Muhasebe Anabilim Dalı, İstanbul, Türkiye

Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, 2019, vol. 0, issue 61, 67-82

Abstract: The internal audit profession has developed and taken shape according to the needs of organizations and developments in the business world since its first appeared. Views on internal auditing regarding the risk and controls which are parts of risk management changed significantly with the risk-based auditing approach and internal auditors were presented with an opportunity to create more value. In this study, the basic concepts of the role of the internal audit in ensuring the effectiveness of enterprise risk management is described in details. Then, the 5S implementation, which is a technique developed in order to create a quality working order in organizations and to ensure the continuity of the activities, is mentioned in the risk management process of the enterprise. In this concept, the 5S implementation is presented as an example within the scope of internal audit activities in a company.

Keywords: Internal Audit; Risk Management; Corporate Risk Management; 5S Implementation (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ist:imeder:v:0:y:2019:i:61:p:67-82

DOI: 10.26650/MED.2019592032

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