Research Article


DOI :10.26650/acin.815934   IUP :10.26650/acin.815934    Full Text (PDF)

Audits in a Textile Company and Advantages

Mine SeçkinFeden KoçAhmet Çağdaş Seçkin

Textile companies must develop strategies to survive in today’s competitive and volatile world and flexibly adapt these strategies to today’s conditions. In this competitive environment, audits conducted by an internal or external auditor, especially at the request of the customer, enable companies to differentiate themselves from other companies. Audits performed by companies can be classified in various ways. In this study, audit types are classified into internal and external audits depending on the type of auditor. If the audit is conducted by a person working in a company with a contract of pay, it is an internal audit, if not, it is an external audit. The principles and benefits of the audit to the company are explained in the study. In this study, a simulation was prepared to investigate the effect of audit frequency, internal interaction and number of employees in the company on the improvement of the company. In the prepared simulation, relevant changes were processed according to internal parameters on daily basis. As a result, it was found that with sufficient recovery of all parameters within the company, the highest improvement success is achieved when the audit frequency is conducted at least every 3 months. Future studies, information on how the developing information technologies and artificial intelligence provide convenience and perspective for audits are presented. 

DOI :10.26650/acin.815934   IUP :10.26650/acin.815934    Full Text (PDF)

Bir Tekstil İşletmesinde Denetimler ve Avantajları

Mine SeçkinFeden KoçAhmet Çağdaş Seçkin

Tekstil fabrikaları günümüzün rekabetçi ve değişken dünyasında ayakta kalabilmek için stratejiler geliştirmeli ve bu stratejileri esnek bir şekilde günümüz koşullarına uyarlamalıdır. Bu rekabet ortamında özellikle müşteri isteği üzerine iç veya dış denetçi tarafından yapılan denetimler işletmelerin diğer işletmelerden bir adım öne çıkmasını sağlamaktadır. Şirketlerin aldığı denetimler çeşitli şekillerde sınıflandırılabilir. Bu çalışmada denetim türleri denetçi türüne göre iç ve dış denetim olarak sınıflandırılmıştır. Denetim, bordro sözleşmesi olan bir şirkette çalışan kişi tarafından yapılıyorsa, iç denetim, yoksa dış denetimdir. İşletmeye yönelik denetimin ilkeleri ve avantajları çalışmada açıklanmıştır. Bu çalışmada denetim sıklığı işletme içi etkileşim ve işletmedeki çalışan sayısının işletmenin iyileştirilmesindeki etkisini incelemek amacıyla bir simülasyon hazırlanmıştır. Hazırlanan simülasyonda işletme içi parametrelere göre ilgili değişimler günlük bazda işlenmiştir. Sonuçta eğer işletme içi tüm parametreler yeterli bir biçimde toparlanırsa denetim sıklığının en fazla 3 ayda bir yapılması durumunda en yüksek iyileşme başarımı elde edildiği görülmüştür. Gelecek dönem çalışmaları, gelişen bilişim teknolojileri yapay zekanın denetçiye denetimler için nasıl kolaylık ve bakış açısı sunduğu konusunda bilgiler sunulmuştur. 


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APA

Seçkin, M., Koç, F., & Seçkin, A.Ç. (2021). Audits in a Textile Company and Advantages. Acta Infologica, 5(1), 99-116. https://doi.org/10.26650/acin.815934


AMA

Seçkin M, Koç F, Seçkin A Ç. Audits in a Textile Company and Advantages. Acta Infologica. 2021;5(1):99-116. https://doi.org/10.26650/acin.815934


ABNT

Seçkin, M.; Koç, F.; Seçkin, A.Ç. Audits in a Textile Company and Advantages. Acta Infologica, [Publisher Location], v. 5, n. 1, p. 99-116, 2021.


Chicago: Author-Date Style

Seçkin, Mine, and Feden Koç and Ahmet Çağdaş Seçkin. 2021. “Audits in a Textile Company and Advantages.” Acta Infologica 5, no. 1: 99-116. https://doi.org/10.26650/acin.815934


Chicago: Humanities Style

Seçkin, Mine, and Feden Koç and Ahmet Çağdaş Seçkin. Audits in a Textile Company and Advantages.” Acta Infologica 5, no. 1 (Dec. 2021): 99-116. https://doi.org/10.26650/acin.815934


Harvard: Australian Style

Seçkin, M & Koç, F & Seçkin, AÇ 2021, 'Audits in a Textile Company and Advantages', Acta Infologica, vol. 5, no. 1, pp. 99-116, viewed 6 Dec. 2021, https://doi.org/10.26650/acin.815934


Harvard: Author-Date Style

Seçkin, M. and Koç, F. and Seçkin, A.Ç. (2021) ‘Audits in a Textile Company and Advantages’, Acta Infologica, 5(1), pp. 99-116. https://doi.org/10.26650/acin.815934 (6 Dec. 2021).


MLA

Seçkin, Mine, and Feden Koç and Ahmet Çağdaş Seçkin. Audits in a Textile Company and Advantages.” Acta Infologica, vol. 5, no. 1, 2021, pp. 99-116. [Database Container], https://doi.org/10.26650/acin.815934


Vancouver

Seçkin M, Koç F, Seçkin AÇ. Audits in a Textile Company and Advantages. Acta Infologica [Internet]. 6 Dec. 2021 [cited 6 Dec. 2021];5(1):99-116. Available from: https://doi.org/10.26650/acin.815934 doi: 10.26650/acin.815934


ISNAD

Seçkin, Mine - Koç, Feden - Seçkin, AhmetÇağdaş. Audits in a Textile Company and Advantages”. Acta Infologica 5/1 (Dec. 2021): 99-116. https://doi.org/10.26650/acin.815934



TIMELINE


Submitted24.10.2020
Accepted02.02.2021
Published Online31.05.2021

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