A GUIDANCE AND ASSURANCE-BASED INTERPRETATION OF THE INTERNAL AUDITING PROFESSION FROM A PROPHETIC PERSPECTIVE

Authors : Ahmet Efe

Pages : 173-188

Doi:10.58348/denetisim.1524643

View : 49 | Download : 39

Publication Date : 2025-02-16

Article Type : Review Paper

Abstract :This study investigates the parallels between the macro-level guidance functions of prophets in Islam and the micro-level institutional responsibilities of internal auditors, grounded in a Qur’anic perspective. It posits that both roles share core functions, such as conveying messages to specific audiences, assessing and evaluating risks, and providing guidance for reasonable assurance. The central hypothesis is that the prophetic roles-encompassing the delivery of glad tidings, warnings, and serving as exemplary models for humanity-mirror the professional duties of internal auditors. By analyzing the prophetic functions of delivering divine messages and offering moral and ethical guidance, the study elucidates their relevance to the internal audit profession. It explores how internal auditors, tasked with assessing risk management processes, evaluating internal controls, and ensuring robust governance and risk management, can benefit from the prophetic model. The study underscores that understanding the alignment between the prophetic and auditing functions can yield profound insights into the internal audit profession. It advocates for internal auditors to deeply engage with the essence of prophethood (hakikat-ı nubuvvet) and diligently practice the Sunnah of the Prophet Muhammad (A.S.M). By doing so with an extra illumination and motivational innovation, auditors can enhance their practice with the highest standards of guidance, leadership, and ethical conduct, thus adding genuine value to their profession and organizations.
Keywords : Peygamberler, İç denetim, Kur’an perspektifi, Müjdeleme ve uyarılar, Rol Model