IDEAS home Printed from https://ideas.repec.org/a/ist/imeder/v0y2019i61p67-82.html
   My bibliography  Save this article

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

Author

Listed:
  • Serdan Öner

    (İç Denetim Müdürü, İstanbul, Türkiye)

  • Burcu Adiloğlu

    (İstanbul Üniversitesi İşletme Fakültesi, Muhasebe Anabilim Dalı, İstanbul, Türkiye)

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.

Suggested Citation

  • Serdan Öner & Burcu Adiloğlu, 2019. "A Different Perspective of Enterprise Risk Management and Internal Audit in Companies: 5S Implementation," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(61), pages 67-82, July.
    • Handle: RePEc:ist:imeder:v:0:y:2019:i:61:p:67-82
    DOI: 10.26650/MED.2019592032
    as

    Download full text from publisher

    File URL: https://dergipark.org.tr/en/download/article-file/794375
    Download Restriction: no
    File URL: https://dergipark.org.tr/en/pub/meder/issue/48329/592032
    Download Restriction: no
    File URL: https://libkey.io/10.26650/MED.2019592032?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ist:imeder:v:0:y:2019:i:61:p:67-82. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ertugrul YASAR (email available below). General contact details of provider: https://edirc.repec.org/data/isisttr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.