Program

01 OCTOBER 2020 – THURSDAY                                                  OPENING SPEECHES                                                                                                       11.00 – 12.30

Seyit Ahmet BAŞ

President of the Turkish Court of Accounts

Prof. Dr. Ganite KURT

Symposium Coordinator (Ankara Hacı Bayram Veli University)

Bahadır TOPAL

President of the Public Internal Auditors Association

Şakir SÜLOĞLU (PhD)

President of the Independent Auditor Associations Federation

01 OCTOBER 2020 – THURSDAY                                                  CONFERENCE I                                                                                                                                   13.30 – 15.45

CHAIRMAN: PROF. DR. SEMRA KARACAER

INVITED SPEAKERS

THE IMPORTANCE AND IMPACT OF SUPREME AUDIT INSTITUTIONS

Tytti Yli-Viikari

FINANCIAL STATEMENT INSURANCE

Prof. Joshua RONEN

CHANGES IN INSIDER TRADING PATTERNS

Prof. Bharat SARATH

BLOCKCHAIN TECHONOLOGIES IN ACCOUNTING AND BUSINESS CYBER SECURITY Prof. Dr. Sebahattin DEMİRKAN

AUDIT QUALITY AND TRANSPARENCY

Assoc. Prof. Antonella RUSSO

01 OCTOBER 2020 – THURSDAY                                                         CONFERENCE II                                                                                                                                   16.00 – 17.30

CHAIRMAN: PROF. DR. ÜMMÜHAN ASLAN

INVITED SPEAKERS

CIRCLE OF ETHICAL DILEMMA

Prof. Dr. Süleyman YÜKÇÜ

IS IT POSSIBLE TO TAKE OUT THE EXPECTATION GAP IN AUDIT?

Prof. Dr. Selahattin KARABINAR

EVALUATION OF THE INDEPENDENT AUDIT PROCESS IN TERMS OF THE EFFECTS OF THE COVID 19 OUTBREAK Prof. Dr. Mehmet ÖZBİRECİKLİ

02 OCTOBER 2020 – FRIDAY                                                                      SESSION I                                                                                                                                              10.00 – 12.00

CHAIRMAN: PROF. DR. AHMET VECDİ CAN

TITLE & AUTHORS

THE ANALYSIS OF FRAUD CASES AND METHODS OF PREVENTION IN THE LIGHT OF PANDEMICS İrem KÜÇÜKBAŞARAN (Presenter) – Barlas ARMATLI – Assoc. Prof. Duygu ANIL KESKİN

CYBER SECURITY AND DIGITAL AUDIT

Assist. Prof. Fatma AKYÜZ – Lecturer Dr. Tolga YEŞİL (Presenter)

COMPARATIVE ANALYSIS OF REACTIVE AND PROACTIVE APPROACHES TO FRAUD AUDITING Assist Prof. Hüseyin MERT – CPA, Independent Auditor Ersu TÜREDİ – CPA Erhan BAYAR (Presenter)

FINANCIAL STATEMENT MANIPULATION METHODS

Lecturer Turgay YAVUZARSLAN (Presenter)

02 OCTOBER 2020 – FRIDAY                                                                      SESSION II                                                                                                                                             14.00 – 16.00

CHAIRMAN: PROF. DR. SEYHAN ÇİL KOÇYİĞİT

TITLE & AUTHORS

AGILITY IN INTERNAL AUDIT FOR SUSTAINABLE PRODUCTIVITY

Assist Prof. Ahmet Fethi DURMUŞ – Lecturer Zeliha KOCA (Presenter)

THE POSITION OF INTERNAL AUDIT FUNCTION IN THE TURKISH INSURANCE LEGISLATION AND COMPARISON WITH INTERNATIONAL ICP 8 STANDARD

Assist. Prof. Muharrem UMUT (Presenter)

HISTORICAL DEVELOPMENT OF INTERNAL AUDIT PRACTICES IN TURKEY

Assist Prof. Hüseyin MERT – Lecturer Fatih KOÇ – Alev VARCAN BAŞKAYA (Presenter) – CA Bilalettin TOPLUK

USE OF INTELLIGENT AUTOMATION TECHNOLOGIES IN INTERNAL AUDIT (ROBOTIC PROCESS AUTOMATION AND COGNITIVE INTELLIGENCE)

Assist. Prof. Ali KESTANE (Presenter)

02 OCTOBER 2020 – FRIDAY                                                                    SESSION III                                                                                                                                         16.30 – 18.30

CHAIRMAN: PROF. DR. ALİ ALAGÖZ

TITLE & AUTHORS

MISAPPROPRIATION OF ASSETS AND FRAUD INDICATORS IN FINANCIAL REPORTING: A CASE STUDY Research Assist. Musa ÖZÇELIK (Presenter) – Prof. Dr. Ganite KURT

BDS 701 KEY AUDIT MATTERS, REVIEW OF INDEPENDENT AUDIT REPORTS FOR REAL ESTATE INVESTMENT TRUSTS UNDER THE BIST

Assist Prof. Hüseyin MERT – CPA Memet GÜNER – CPA Göktuğ DUYAR (Presenter) – CPA İhsan KAMALAK

THE EFFECT OF AUDIT QUALITY ON FIRM PERFORMANCE: THE CASE OF ISTANBUL STOCK EXCHANGE

Dr. Sevgi CENGİZ – Assist Prof. Abdulkadir BARUT (Presenter) – Assoc Prof. Mehmet Emin KARABAYIR

THE EFFECT OF COVID-19 EPIDEMICAL ON EXPENSES

Prof. Dr. Haluk BENGÜ – Lecturer Can FİDANCAN (Presenter) – Assoc Prof. Fevzi Serkan ÖZDEMİR

FINANCIAL INFORMATION MANIPULATION AND METHODS

İbrahim GÖRMÜŞ (PhD student)

03 OCTOBER 2020 – SATURDAY                                               PROFESSIONAL ISSUES                                                                                                               13.00 – 15.30

MODERATOR: PROF. DR. SÜLEYMAN UYAR

SPEECHES

ARTIFICIAL INTELLIGENCE APPLICATIONS IN INTERNAL AUDIT

Tolga ÖZBILGE – (Internal Auditor of the Ministry of Family, Labor and Social Services)

THE EVOLVING ROLE OF SUPREME AUDIT INSTITUTIONS AND TURKISH COURT OF ACCOUNTS Assoc. Prof. H. Ömer KÖSE (Audit Director at Turkish Court of Accounts)

PROBLEMS OF THE INDEPENDENT AUDIT SECTOR AND SOLUTION PROPOSALS

Şakir SÜLOĞLU (PhD) – (Chairman of the Federation of Independent Auditors Associations)

PERFORMANCE AUDIT IN LOCAL GOVERNMENT: ISU CASE

Metin KALYONCU (Internal Auditor of Kocaeli Water and Sewerage Administration – CIA, CGAP, CICP, CCSA)

THE PROBLEM OF AUDITING THE INDEPENDENT AUDIT INSTITUTIONS BY THE PUBLIC OVERSIGHT ACCOUNTING AND AUDITING STANDARDS AUTHORITY

CPA Selçuk GÜLTEN (PhD)