Calismada, yonetim muhasebesi kapsaminda kullanilan yontemlerin butunlestirilmeleri ile ilgili 1... more Calismada, yonetim muhasebesi kapsaminda kullanilan yontemlerin butunlestirilmeleri ile ilgili 1990-2018 yillari arasinda yayimlanan calismalarin belirli parametreler cercevesinde incelenmesi amaclanmaktadir. Bu kapsamda; literaturde yapilmis toplam 14 adet ikili, 4 adet ise uclu butunlestirme calismasi ele alinmistir. En cok butunlestirme calismalarinin; kaynak tuketim muhasebesi ile zaman esasli faaliyete dayali maliyetleme alanlarinda yapildigi gorulmektedir. Faaliyete dayali maliyet ile ekonomik katma deger butunlestirmesi ise en cok calisilan konulardan biri olarak ikinci sirada yer almaktadir. Uclu butunlestirme calismalarinin ise 2000’li yillardan sonra yapilmaya baslandigi gorulmektedir.
The main aim of this study is to show usage of machine learning as an audit tool. Within this mai... more The main aim of this study is to show usage of machine learning as an audit tool. Within this main aim, the object of this study is to compare the classification performances of machine learning algorithms in financial failure and to determine the best algorithm. Financial failure has been one of the major research topic in accounting and finance. Financial failure is an important task for internal auditors too. As an assurance activity internal auditors should give an assurance about the company continuity Early studies used traditional statistical techniques. With the development of computer science and technology, artificial intelligence and machine learning have been used in order to increase the accuracy. The output that has been used in this study is classification accuracy. Our data set consist of 216 companies’ financial data between the period 1983-2012. As a result of the study it was seen that rule based classification algorithms’ are more successful than the others. The ...
With the Public Financial Management and Control Law, the public financial management and control... more With the Public Financial Management and Control Law, the public financial management and control system has been changed within the framework of a new understanding. This new systemis built on the concepts of efficiency, effectiveness, economy, transparency and accountability. One of the innovation that this new public financial management systems is the Performance Based Budgeting system. The basic tools of this system are the annual report, strategic plan and performance report. Performance audit is both an integral part of the performance-based budgeting system and an important tool to guide this system. Performance audits of state agencies under the general management in Turkey is carried out by the Turkish Court of Accounts(TCA). The TCA fulfills the performance audit task by evaluating the quality of performance information in the basic tools of the performance-based monitoring process of public administrations. Public universities with special budgets, which are one of the public administrations within the scope of general government, are also subject to the performance audit of the TCA. The public is assured about the accuracy and reliability of non-financial performance information, which is based on the service delivery of the universities by the performance audit conducted by the TCA. The performance audit of the TCA is an integral part of both the guiding and budgeting process in terms of showing the improper practices of universities in the performancebased budgeting process and providing suggestions for correcting them. This study aims to research the results of a performance audit of the state universities conducted by TCA For this purpose, the results of the performance audits of 38 universities, which were conducted in 2017, were examined using content analysis. As a result of the analysis, it has been determined that there are universities that do not meet both the reporting requirements and the criteria for the content of performance information.
In this paper, an asynchronous discrete-time opinion dynamics model on a social influence network... more In this paper, an asynchronous discrete-time opinion dynamics model on a social influence network is considered. At each time instant, a single individual activates and updates two state variables simultaneously. The individual's new private opinion is a weighted average of her current private opinion, the expressed opinions of her neighbors, and a constant prejudice. Meanwhile, the individual's new expressed opinion is equal to her current private opinion, altered due to a pressure to conform to the public opinion as perceived by the individual, being the average expressed opinion among her neighbors. We analyze the system for social networks which are rooted, and show that if no individual holds a prejudice, then a mild assumption on the activation sequence of the individuals guarantees convergence. In particular, the expressed and private opinions of all individuals converge to the same value exponentially fast, with two lower bounds on convergence speeds based on two different assumptions on the network topology. Simulations are provided to illustrate the result, and provide support to the conjecture that the system dynamics may converge even if individuals hold an existing prejudice.
Yeni teknolojiler, dijitallesme ve endustri 4.0 bircok alani etkilemektedir. Yonetim muhasebesi v... more Yeni teknolojiler, dijitallesme ve endustri 4.0 bircok alani etkilemektedir. Yonetim muhasebesi ve risk yonetimi bu degisikliklerden etkilenen iki alandir. Degisen is ortamina ve teknolojideki ilerlemelere ayak uydurmak, disiplinlerarasi, butuncul ve butunlesik calisma gerektirmistir. Bu kapsamda bu calismanin amaci, yonetim muhasebesinin risk yonetiminde nasil bir rol oynayabilecegini incelemektir. Bu iki yonetim alani arasindaki iliski yonetim muhasebesi ve risk yonetimindeki son gelismeler dikkate alinarak incelenmistir. Etkin yonetim muhasebesinin risk yonetiminde kilit bir rol oynayabilecegi ve risk yonetimi surecini tamamlayabilecegi degerlendirilmektedir. Yonetim muhasebecisinin yeni yetkinlikleri, ozellikle stratejik yonetim, raporlama ve kontrol, is zekasi ve operasyonlar ve liderlik risk yonetimi ile yakindan iliskilidir.
Voltage and frequency transient variations are the most common power quality issues in a ship mic... more Voltage and frequency transient variations are the most common power quality issues in a ship microgrid system. In this paper, the impacts of the voltage dips induced by the sudden-load of ballast pump are analyzed in detail for the ship power systems. Several relevant ship power quality standards and potential solutions are introduced and discussed properly. The experimental tests from a real ship are presented to show the impact of moderate voltage dips on the selected working generator and bow thruster.
Information and communication technologies used today enable remote control. With the COVID-19 ou... more Information and communication technologies used today enable remote control. With the COVID-19 outbreak, internal audit continued remotely, like many professions. However, the developed and suggested remote control models are about how the internal control can be carried out by integrating the information and communication technologies into the audit. Remote auditing works carried out during crisis periods such as epidemics are carried out under certain uncertainties and conditions. In this context, the aim of the study is to reveal how the internal audit activity is carried out during the remote working period, to identify possible risks and to reveal the limitations. In this context, internal audit units of state universities were interviewed using the interview method. It has been determined that the universities that continued their auditing activities during the pandemic period continued the auditing with the traditional auditing approach and the communication was an important ...
ÖZET Dijital Türkiye olma yolunda kamuda bilgi ve iletişim teknolojilerinin kullanımı hızla artma... more ÖZET Dijital Türkiye olma yolunda kamuda bilgi ve iletişim teknolojilerinin kullanımı hızla artmaktadır. Söz konusu bu durum, birçok tehdit unsurunu da beraberinde getirmektedir. 2020 yılında yapılan yasal düzenlemeler ile Bilgi Teknolojileri (BT) denetimi iç denetçiler için önemli bir denetim türü olmuştur. Cumhurbaşkanlığı Dijital Dönüşüm Ofisi hazırlamış olduğu "Bilgi ve İletişim Güvenliği Rehberi"nin uygulama sürecinde iç denetçilere rehber kapsamına giren hususların denetimi sorumluluğunu vermiştir. Çalışmanın amacı kamu iç denetçilerinin bilgi ve iletişim güvenliği denetimi konusunda yetkinliklerinin ve Türk Kamu Mali Yönetim sisteminin önemli aktörlerinden iç denetimin BT denetimi konusunda mevcut durumunun ortaya konmasıdır. Bu kapsamda Kamu İç Denetim Genel Raporları içerik analizi ile incelenmiştir. Özellikle son 5 yıldır kamu iç denetiminde BT denetimi farkındalığının arttığı ancak, kamu iç denetçilerinin BT denetimleri için istenilen düzeyde olmadığı tespit edilen ana başlıklardır.
OZ FINANSAL RAPORLARIN ANALIZINDE METIN MADENCILIĞI KULLANIMI [1] Isletme ile ilgili alinacak kar... more OZ FINANSAL RAPORLARIN ANALIZINDE METIN MADENCILIĞI KULLANIMI [1] Isletme ile ilgili alinacak kararlarda menfaat sahiplerinin ilk basvurdugu kaynak genel amacli finansal tablolardir. Genel amacli finansal tablolardan isletme ile ilgili tum bilgilerin elde edilmesi mumkun degildir. Bu nedenle menfaat sahipleri baska kaynaklara yonelmektedirler. Faaliyet raporlari, surdurulebilirlik raporlari, entegre raporlar bu kaynaklara ornek olarak verilebilir. Ancak burada bu raporlarda yer alan verilerin analizi menfaat sahipleri icin bir sorun olmaktadir. Cunku, buyuk oranda yapisal olmayan veri iceren bu raporlarin analizinde mevcut istatistiksel yontemler yetersiz kalmaktadir. Metin madenciligi bu soruna cozum getiren ve muhasebe alaninda da son yillarda siklikla kullanilan bir buyuk veri analiz yontemidir. Bu calismada muhasebe alaninda metin madenciligi calismalari incelenerek, metin madenciliginin muhasebe alaninda uygulama alanlari hakkinda arastirmacilara yol gostermek amaclanmaktadir. Anahtar Kelimeler: Metin Madenciligi, Buyuk Veri, Yapisal Olmayan Veri, Finansal Rapor, Faaliyet Raporu, Finansal Olmayan Veri Jel Kodlari: M41, C49 [1] Bu calisma “Finansal Raporlarin Analizinde Metin Madenciliginin Kullanimi:Borsa Istanbul Şirketlerinin Kurumsal Yonetim Niteliklerinin Tahmini” adli doktora tezinden turetilmistir.
Calismada, yonetim muhasebesi kapsaminda kullanilan yontemlerin butunlestirilmeleri ile ilgili 1... more Calismada, yonetim muhasebesi kapsaminda kullanilan yontemlerin butunlestirilmeleri ile ilgili 1990-2018 yillari arasinda yayimlanan calismalarin belirli parametreler cercevesinde incelenmesi amaclanmaktadir. Bu kapsamda; literaturde yapilmis toplam 14 adet ikili, 4 adet ise uclu butunlestirme calismasi ele alinmistir. En cok butunlestirme calismalarinin; kaynak tuketim muhasebesi ile zaman esasli faaliyete dayali maliyetleme alanlarinda yapildigi gorulmektedir. Faaliyete dayali maliyet ile ekonomik katma deger butunlestirmesi ise en cok calisilan konulardan biri olarak ikinci sirada yer almaktadir. Uclu butunlestirme calismalarinin ise 2000’li yillardan sonra yapilmaya baslandigi gorulmektedir.
The main aim of this study is to show usage of machine learning as an audit tool. Within this mai... more The main aim of this study is to show usage of machine learning as an audit tool. Within this main aim, the object of this study is to compare the classification performances of machine learning algorithms in financial failure and to determine the best algorithm. Financial failure has been one of the major research topic in accounting and finance. Financial failure is an important task for internal auditors too. As an assurance activity internal auditors should give an assurance about the company continuity Early studies used traditional statistical techniques. With the development of computer science and technology, artificial intelligence and machine learning have been used in order to increase the accuracy. The output that has been used in this study is classification accuracy. Our data set consist of 216 companies’ financial data between the period 1983-2012. As a result of the study it was seen that rule based classification algorithms’ are more successful than the others. The ...
With the Public Financial Management and Control Law, the public financial management and control... more With the Public Financial Management and Control Law, the public financial management and control system has been changed within the framework of a new understanding. This new systemis built on the concepts of efficiency, effectiveness, economy, transparency and accountability. One of the innovation that this new public financial management systems is the Performance Based Budgeting system. The basic tools of this system are the annual report, strategic plan and performance report. Performance audit is both an integral part of the performance-based budgeting system and an important tool to guide this system. Performance audits of state agencies under the general management in Turkey is carried out by the Turkish Court of Accounts(TCA). The TCA fulfills the performance audit task by evaluating the quality of performance information in the basic tools of the performance-based monitoring process of public administrations. Public universities with special budgets, which are one of the public administrations within the scope of general government, are also subject to the performance audit of the TCA. The public is assured about the accuracy and reliability of non-financial performance information, which is based on the service delivery of the universities by the performance audit conducted by the TCA. The performance audit of the TCA is an integral part of both the guiding and budgeting process in terms of showing the improper practices of universities in the performancebased budgeting process and providing suggestions for correcting them. This study aims to research the results of a performance audit of the state universities conducted by TCA For this purpose, the results of the performance audits of 38 universities, which were conducted in 2017, were examined using content analysis. As a result of the analysis, it has been determined that there are universities that do not meet both the reporting requirements and the criteria for the content of performance information.
In this paper, an asynchronous discrete-time opinion dynamics model on a social influence network... more In this paper, an asynchronous discrete-time opinion dynamics model on a social influence network is considered. At each time instant, a single individual activates and updates two state variables simultaneously. The individual's new private opinion is a weighted average of her current private opinion, the expressed opinions of her neighbors, and a constant prejudice. Meanwhile, the individual's new expressed opinion is equal to her current private opinion, altered due to a pressure to conform to the public opinion as perceived by the individual, being the average expressed opinion among her neighbors. We analyze the system for social networks which are rooted, and show that if no individual holds a prejudice, then a mild assumption on the activation sequence of the individuals guarantees convergence. In particular, the expressed and private opinions of all individuals converge to the same value exponentially fast, with two lower bounds on convergence speeds based on two different assumptions on the network topology. Simulations are provided to illustrate the result, and provide support to the conjecture that the system dynamics may converge even if individuals hold an existing prejudice.
Yeni teknolojiler, dijitallesme ve endustri 4.0 bircok alani etkilemektedir. Yonetim muhasebesi v... more Yeni teknolojiler, dijitallesme ve endustri 4.0 bircok alani etkilemektedir. Yonetim muhasebesi ve risk yonetimi bu degisikliklerden etkilenen iki alandir. Degisen is ortamina ve teknolojideki ilerlemelere ayak uydurmak, disiplinlerarasi, butuncul ve butunlesik calisma gerektirmistir. Bu kapsamda bu calismanin amaci, yonetim muhasebesinin risk yonetiminde nasil bir rol oynayabilecegini incelemektir. Bu iki yonetim alani arasindaki iliski yonetim muhasebesi ve risk yonetimindeki son gelismeler dikkate alinarak incelenmistir. Etkin yonetim muhasebesinin risk yonetiminde kilit bir rol oynayabilecegi ve risk yonetimi surecini tamamlayabilecegi degerlendirilmektedir. Yonetim muhasebecisinin yeni yetkinlikleri, ozellikle stratejik yonetim, raporlama ve kontrol, is zekasi ve operasyonlar ve liderlik risk yonetimi ile yakindan iliskilidir.
Voltage and frequency transient variations are the most common power quality issues in a ship mic... more Voltage and frequency transient variations are the most common power quality issues in a ship microgrid system. In this paper, the impacts of the voltage dips induced by the sudden-load of ballast pump are analyzed in detail for the ship power systems. Several relevant ship power quality standards and potential solutions are introduced and discussed properly. The experimental tests from a real ship are presented to show the impact of moderate voltage dips on the selected working generator and bow thruster.
Information and communication technologies used today enable remote control. With the COVID-19 ou... more Information and communication technologies used today enable remote control. With the COVID-19 outbreak, internal audit continued remotely, like many professions. However, the developed and suggested remote control models are about how the internal control can be carried out by integrating the information and communication technologies into the audit. Remote auditing works carried out during crisis periods such as epidemics are carried out under certain uncertainties and conditions. In this context, the aim of the study is to reveal how the internal audit activity is carried out during the remote working period, to identify possible risks and to reveal the limitations. In this context, internal audit units of state universities were interviewed using the interview method. It has been determined that the universities that continued their auditing activities during the pandemic period continued the auditing with the traditional auditing approach and the communication was an important ...
ÖZET Dijital Türkiye olma yolunda kamuda bilgi ve iletişim teknolojilerinin kullanımı hızla artma... more ÖZET Dijital Türkiye olma yolunda kamuda bilgi ve iletişim teknolojilerinin kullanımı hızla artmaktadır. Söz konusu bu durum, birçok tehdit unsurunu da beraberinde getirmektedir. 2020 yılında yapılan yasal düzenlemeler ile Bilgi Teknolojileri (BT) denetimi iç denetçiler için önemli bir denetim türü olmuştur. Cumhurbaşkanlığı Dijital Dönüşüm Ofisi hazırlamış olduğu "Bilgi ve İletişim Güvenliği Rehberi"nin uygulama sürecinde iç denetçilere rehber kapsamına giren hususların denetimi sorumluluğunu vermiştir. Çalışmanın amacı kamu iç denetçilerinin bilgi ve iletişim güvenliği denetimi konusunda yetkinliklerinin ve Türk Kamu Mali Yönetim sisteminin önemli aktörlerinden iç denetimin BT denetimi konusunda mevcut durumunun ortaya konmasıdır. Bu kapsamda Kamu İç Denetim Genel Raporları içerik analizi ile incelenmiştir. Özellikle son 5 yıldır kamu iç denetiminde BT denetimi farkındalığının arttığı ancak, kamu iç denetçilerinin BT denetimleri için istenilen düzeyde olmadığı tespit edilen ana başlıklardır.
OZ FINANSAL RAPORLARIN ANALIZINDE METIN MADENCILIĞI KULLANIMI [1] Isletme ile ilgili alinacak kar... more OZ FINANSAL RAPORLARIN ANALIZINDE METIN MADENCILIĞI KULLANIMI [1] Isletme ile ilgili alinacak kararlarda menfaat sahiplerinin ilk basvurdugu kaynak genel amacli finansal tablolardir. Genel amacli finansal tablolardan isletme ile ilgili tum bilgilerin elde edilmesi mumkun degildir. Bu nedenle menfaat sahipleri baska kaynaklara yonelmektedirler. Faaliyet raporlari, surdurulebilirlik raporlari, entegre raporlar bu kaynaklara ornek olarak verilebilir. Ancak burada bu raporlarda yer alan verilerin analizi menfaat sahipleri icin bir sorun olmaktadir. Cunku, buyuk oranda yapisal olmayan veri iceren bu raporlarin analizinde mevcut istatistiksel yontemler yetersiz kalmaktadir. Metin madenciligi bu soruna cozum getiren ve muhasebe alaninda da son yillarda siklikla kullanilan bir buyuk veri analiz yontemidir. Bu calismada muhasebe alaninda metin madenciligi calismalari incelenerek, metin madenciliginin muhasebe alaninda uygulama alanlari hakkinda arastirmacilara yol gostermek amaclanmaktadir. Anahtar Kelimeler: Metin Madenciligi, Buyuk Veri, Yapisal Olmayan Veri, Finansal Rapor, Faaliyet Raporu, Finansal Olmayan Veri Jel Kodlari: M41, C49 [1] Bu calisma “Finansal Raporlarin Analizinde Metin Madenciliginin Kullanimi:Borsa Istanbul Şirketlerinin Kurumsal Yonetim Niteliklerinin Tahmini” adli doktora tezinden turetilmistir.
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