A collaboration platform should be established among public and private sectors, including relevant civil society organizations, to periodically assess risks and impacts that may arise in the event of exposure to potential risks. This platform should evaluate responsibilities and roles related to possible disasters and emergencies, including prevention, mitigation, and improvement of risks, and share the results of controls, risks, observations, and training.
Ali Kamil UZUN
Founder and Honorary President, The Institute of Internal Auditing - Türkiye
MR UZUN, we actually know you. It is possible to read your biography in many places, but can you briefly introduce yourself by touching upon the turning points in your life?
I can summarize my resume as a Business and Professional Person, Civil Society Volunteer, and Cartoonist, which are my professional, voluntary, and special interests.
I am a graduate of Istanbul University Faculty of Business Administration. I completed my master’s degree at Istanbul University Institute of Social Sciences.
I have 48 years of practical and managerial experience in corporate governance, risk management, internal audit and information systems audit, audit committee structuring and implementation, total quality management, human resources, education, and communication in finance, industry, and service organizations. I continue my career independently in these areas, sharing my knowledge and experience with company boards, business, and professional people.
As a civil society volunteer, I have taken part in the establishment and boards of associations and foundations in various fields. I am the founder of The Institute of Internal Auditing - Türkiye (TİDE) . I pioneered the professional organization of internal audit in Turkey, the implementation and widespread adoption of International Internal Audit Standards in Turkey, and the initiation of the international certified internal audit program and exam.
I served as a member of the Board of Directors of ECIIA (European Confederation of Institutes of Internal Auditing). I have held positions such as Chairman of the Workplace Service and Quality Monitoring Committee of TURMOB, Board Member of the Turkish Corporate Governance Association and Futurists Association, Audit Board Member of SEDEFED - Sectoral Associations Federation, Audit Board Member of Darüşşafaka Society, and Chairman of the Ethics Committee of PERYÖN-Turkey Human Management Association. I give seminar courses at universities.
Participating in exhibitions and publishing my works in various media, my lifelong passion for cartoons has remained a part of my life since childhood. I see being a business and professional person complemented by three valuable interests without preferring one over the other or giving up any of them as the greatest wealth life has given me. I can say that the source of my joy of life and the contribution of my intellect comes from being multifaceted.
“Our suffering shows us that we are at a point where words are insufficient. As stated in the previous section, a person is responsible not only for what they have done but also for what they could have done but did not. Let us not forget that nature never forgives mistakes, negligence, and irresponsibility”.
The Institute of Internal Auditing - Türkiye (TİDE) has been operating since 1995 with the mission of creating added value as a reference and assurance source for colleagues, institutions, and society within the framework of international standards in internal audit practices. Could you summarize the process the Institute has undergone until 2024 for us?
The Institute of Internal Auditing - Türkiye (TİDE) is a voluntary professional civil society organization established on September 19, 1995, with the aim of creating a platform for professional development and sharing at international standards in Turkey. It seeks to understand the future related to our profession, ensure our presence in the future, and, in other words, manage change and transformation.
In the early 1990s, considering the developments in corporate life and the growing importance of corporate governance in the business world, TİDE emerged as the institutional expression of a professional organization process initiated by 47 of our colleagues.
“When we recall our experiences during the 1999 Marmara earthquake, we realize once again that we have not learned enough lessons in managing disaster risks, preventing catastrophes, being prepared, and taking precautions. Additionally, we experience that the lack of knowledge or difference in perception regarding inspection is one of the biggest obstacles to understanding the value of inspection, and we have not sufficiently grasped this.”
This was driven by the foreseeability that the importance of internal auditors, seen as the assurance of corporate governance, would increase amid rapidly developing and changing conditions, uncertainties, and various risks, and that the expectations of management and stakeholders from internal auditing would grow.
Towards the end of the 1990s, it became inevitable that internal auditors would need to achieve the highest level of sustainable quality in practicing their profession. It was anticipated that the only way to achieve this would be through professional standards and certification, which are developed, continuously improved, updated, and internationally valid for those practicing the internal auditing profession. Hence, TİDE was established.
The Institute of Internal Auditing - Türkiye (TİDE) provides various services to enhance the competencies of professionals in the field, the quality of corporate governance in both financial and real sector companies, and public institutions. It also aims to ensure the compliance quality of regulatory authorities' regulations in practice and supports the academic development of the profession.
The Institute of Internal Auditing - Türkiye (TİDE) offers access to and sharing of various international and national professional experiences, including:
The "International Turkey Internal Audit Congress," held annually, where competent experts share knowledge, experience, and best practices in internal audit, corporate governance, internal control, and risk management.
The "Internal Audit Magazine," which sets the professional agenda with articles, essays, and interviews, serving as a fundamental source of professional knowledge and reference. "TİDE Publications" in professional book publishing, aiming to contribute to national and international literature. The periodic academic journal "TİDE ACADEMIA Research/Governance, Risk, Control & Audit," featuring academic research and articles related to the internal audit profession. The continuously updated and translated "International Internal Audit Standards and Professional Practice Framework.", The "International Internal Auditor Certification," a global competency certificate for internal audit professionals. The "Professional Development Academy (TİDE Academy)" for continuous professional development. The "Academic Relations and Development Program" aimed at professional academic development. The "Internal Audit Awareness Awards," aimed at spreading awareness of internal auditing in Turkey. The "International Academic Forum" events held every two years, hosted by different universities. The "Future Summit," held every two years in different cities and hosted by different universities, bringing together students from various universities to create a common communication and sharing platform. The "TİDE Internal Audit Seminars (TİDES)," where professionals share their knowledge and experience in undergraduate programs at universities. The "Career Center" for evaluating professional career opportunities.
With these services, TİDE offers opportunities for professionals and the business world to stay current and to be partners in change, development, and growth. As the representative of the International Institute of Internal Auditors (IIA) and the European Confederation of Institutes of Internal Auditing (ECIIA), and actively participating in their management bodies and working committees, TİDE continues its mission to create lasting value with the vision of "Being a stakeholder in global development and excellence in the profession." It serves company boards, audit committees, CEOs, senior managers, internal auditors, public institutions, regulatory bodies, universities, and academics.
“To make effective decisions in crisis management, boards of directors should leverage internal auditing activities in key areas such as risk management, the efficiency of business processes, fraud risk, and communication strategies.”
The Institute of Internal Auditing - Türkiye (TİDE), representing the International Institute of Internal Auditors (IIA) and the European Confederation of Institutes of Internal Auditing (ECIIA), continues its work with a value-adding approach to our profession and colleagues, boasting a corporate history spanning over a quarter of a century.
Thanks to the congresses, training sessions, sharing meetings, publications, and collaborations with universities organized by our Institute, significant progress has been made in raising awareness of the internal auditing profession.
It brings us pride to see that not only our colleagues but also our stakeholders from the business world benefit from our activities. The participation from Europe and different regions in our recent activities is a testament to the value created by our Institute extending beyond the country’s borders.
Our Institute, which has proven its sustainability with its corporate structure and has become a model institution with its high performance, continues to advance with the vision of being a "global partner in professional excellence."
The successful history of our Institute is greatly influenced by the foresight of its founders and members who act with the philosophy of developing through sharing and progressing with participation. Their love for the society they live in, their desire to add value to it, and their voluntary and dedicated efforts play a significant role.
TİDE is the story of a shared dream forged through voluntary effort and sacrifice.
For 29 years, the Institute of Internal Auditors of Turkey has provided services, adding value and benefit to the professionals of the profession and our business world, including the boards of directors of our companies, audit committees, CEOs, senior executives, internal auditors, public institutions and organizations, regulatory bodies, universities, and academicians.
Could you provide information on the role of internal audit in managing natural and human-induced disasters, fire, and life safety risks?
The role and responsibilities of boards of directors are of great importance in managing natural and human-made disasters, fire and life safety risks, predicting these risks, and eliminating or mitigating their adverse effects. One of the functions that can assist boards of directors in fulfilling their roles and responsibilities is internal auditing. Internal auditing plays a crucial role in the effectiveness of corporate risk management, which is an indispensable concept for our companies.
Internal auditing encompasses not only regular conditions but also extraordinary circumstances. By evaluating the effectiveness of an organization's risk management, control, and corporate governance processes, internal auditing is seen as a significant function by company management in managing crises, which are expressions of extraordinary conditions. It is a management approach that can be used independently and effectively within the organization by company management.
Internal auditing is an independent and objective assurance and consulting activity carried out with the aim of improving and adding value to a company's operations. Internal auditing helps a company achieve its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the company's risk management, control, and corporate governance processes. Internal auditing strengthens the organization's ability to create, protect, and sustain value by providing the board and management with independent, risk-focused, and objective assurance, advice, insights, and foresight.
The contributions of internal auditors, who also assume a consulting role in addition to providing assurance to senior management, are undeniable. The roles and responsibilities of internal auditors become even more significant during crisis periodscharacterized by unfavorable economic conditions. During these challenging times, when economic crises adversely affect companies, the contributions of internal auditors can help ensure that the measures taken are successful and effective in the long term.
In crisis management, boards of directors should utilize internal auditing activities to ake effective decisions by focusing on fundamental issues related to risk mana-gement, business process efficiency, fraud risk, and communication strategies.
How aware are corporate companies about disasters? What are your recommendations for an effective Emergency Management structure that includes mid- and senior-level managers who are competent and capable of making strategic decisions to systematically and data-driven manage potential risks that could hinder companies' sustainable growth objectives before they become threats?
As we left behind the year 2022 and anticipated the excitement of welcoming the 100th anniversary of our Republic in 2023, we found ourselves amidst the devastation and pain caused by the earthquake disaster on February 6. While experiencing the profound sadness of this catastrophe, which resulted in the highest number of casualties in our Republic's history and affected millions of our citizens across a vast region, we also learned once again the essential importance of auditing and merit.
With the earthquake centered in Kahramanmaraş that affected 11 of our provinces, we once again experienced the vital importance of auditing through a painful lesson. When evaluating the information shared with the public and the statements made, the stark difference in the perception of auditing among society and relevant institutions became evident. The tragic and deadly toll of the event indicates that we need to reassess our societal awareness of auditing to better understand its preventive and value-creating functions.
“State institutions, local governments, civil society organizations, the business world, scientific and professional institutions, and all actors in society must be aware of the importance of being moral and accountable in every area of society, guided by science and reason. This collective awareness can lead to a sustainable future together.”
Reflecting on the 1999 Marmara earthquake, we realize that we have not learned enough from managing disaster risks, preventing calamities, being prepared, and taking precautions.
Furthermore, the lack of knowledge or differences in perception regarding auditing continue to be significant barriers to understanding the value of auditing, a fact we are learning once again through these experiences.
Understanding the purpose of auditing, which brings life to society and institutions, and adding value in this regard can only be achieved by addressing the existing gaps in knowledge, differences in perception, and varying levels of understanding about auditing.
If the lack of necessary measures continues to be questioned despite our past experiences and current events, we, as individuals living in this country, must act with an awareness of our individual and collective responsibilities.
As a thinker once said, a person is responsible not only for what they have done but also for what they did not do when they could have. Let us remember that nature never forgives mistakes, negligence, or irresponsibility.
If the lessons from past disasters are forgotten over time, experiencing such calamities again becomes inevitable. Acting against the laws of nature and the rules of natural life leads to severe consequences for humanity.
The earthquake disasters we have experienced have made the "Life Triangle" a reality in our daily lives.
During a natural disaster such as an earthquake, the Life Triangle is one of the measures to be taken to survive and be rescued from under the rubble. It aims to create a survivable void of sufficient size in the place and moment of the earthquake.
“As a thinker once said, a person is responsible not only for what they have done but also for what they did not do when they could have. Let us remember that nature never forgives mistakes, negligence, or irresponsibility.”
Along with creating this void, it is necessary to perform the actions of "drop, cover, and hold on" correctly and in accordance with the procedure.
The Life Triangle, which is one of the approaches to protect us from the effects of potential earthquakes due to the sudden vibrations and waves caused by ruptures in the Earth's crust, can be defined for individuals, families, and institutions as Morality, Intelligence, and Transparency—assurances for a clean society.
In the face of the opportunities that life offers us, our values play a decisive role in shaping our decisions and preferences.
Morality, Intelligence, and Transparency form the Life Triangle that shapes our living space and values for a clean society. Morality, intelligence, and accountability are the components of our Life Triangle.
State institutions, local governments, civil society organizations, the business world, scientific and professional bodies, and individuals—all actors in society—must be aware of the importance of being ethical and auditable in every area of society, guided by science and reason. Only then can a sustainable life and a shared future become possible.
In short, I can say that the answer to your question lies in the level of awareness of individuals, institutions, and society regarding the issue.
I view the discovery and implementation of this hidden power as crucial for effective emergency management. If this awareness forms a common consciousness within society, we can speak of an effective "Emergency Management" structure, where middle and senior managers, who are skilled and able to make strategic decisions, manage potential risks and dangers systematically and based on data before they turn into threats, thereby facilitating the achievement of companies' sustainable growth objectives.
What are your views and suggestions for the development of disaster and emergency management in our country?
As I mentioned in response to your previous question, all actors in society—state institutions, local governments, civil society organizations, the business world, scientific and professional bodies, and individuals—must be aware of the importance of being ethical and auditable in every area of society, guided by science and reason. Only then can a sustainable life and a shared future become possible.
I believe that the development of disaster and emergency management in our country depends on the implementation of the awareness I have mentioned.
As a requirement of this approach:
To achieve contemporary corporate governance quality for the development of disaster and emergency management in our country, it is essential to leverage the synergy of collective wisdom. In this context, I believe it would be beneficial for relevant international organizations, labor and employer unions, civil society and professional organizations, and public authorities to collaborate as solution partners to create value together.
To this end, I see it as a vital need to continue working on sustainable management and auditing models and regulations for disaster and emergency management by researching international best practices.
A collaboration platform should be established among public and private sectors, including relevant civil society organizations, to periodically assess risks and impacts that may arise in the event of exposure to potential risks. This platform should evaluate responsibilities and roles related to possible disasters and emergencies, including prevention, mitigation, and improvement of risks, and share the results of controls, risks, observations, and training.
Our suffering shows us that we are at a point where words are insufficient. As stated in the previous section, a person is responsible not only for what they have done but also for what they could have done but did not. Let us not forget that nature never forgives mistakes, negligence, and irresponsibility.
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