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KAMU İÇ DENETÇİLERİNİN KARŞILAŞTIKLARI ETİK İKİLEMLER

Year 2022, Issue: 25, 131 - 147, 31.07.2022

Abstract

Türkiye’de 2003 yılında yürürlüğe giren 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu ile iç denetim faaliyeti kamu idareleri ile kamu kurum ve kuruluşlarında uygulanmaya başlanmıştır. Süreç içerisinde mevzuat anlamında giderek gelişen iç denetçilik sistemi idareye değer katma, makul güvence sağlama çerçevesinde denetim ve danışmanlık faaliyeti sunmaya devam etmektedir. Ancak iç denetçilerin söz konusu faaliyetleri sırasında gerek denetim ve danışmanlığa konu faaliyetin mevzuata ve kamu yararına göre değerlendirilmesinde gerekse üst yönetim ile konuya bakış açısı özelinde etik ikilemde kaldıkları görülmüştür. Bu çalışmada çeşitli teşkilatlarda çalışan iç denetçilere etik ikilem yaşadıkları konular özelinde açık uçlu sorular yöneltilmiş; alınan yanıtlara istinaden iç denetçilerin yaşadıkları etik ikilemlerin muhteviyatı değerlendirilerek söz konusu durumların yaşanmaması adına alınması gereken önlemlerin neler olması gerektiği hususuna değinilmiştir.

References

  • Agustia, D., Nahartyo, E. ve Sudaryati, E. (2018). The Mediating Effect of Ethical Judgment on the Relationship between Ethical Orientation and Ethical Decision. The 2018 International Conference of Organizational Innovation (ICOI-2018), 7-9 July 2018, Fukuoka University, Japan.
  • Boatright, J. (2013). Confronting Ethical Dilemmas in the Workplace. Financial Analysts Journal, 69(5), 6-9.
  • Figar, N. ve Đorđević, B. (2016). Managing An Ethical Dilemma. Economic Themes, 54(3), 345-362.
  • Gökçelik, Ö. (2010). Etik Kavramının Kamu Yönetimi Ve İç Denetim Bağlamında Değerlendirilmesi. Denetişim Dergisi, 2010/5, s.54-63.
  • Gupta, R. (2019). Ethics And Ethical Dilemmas-A Practical Approach. Vinimaya, 40(1), 5-19.
  • Güldüler, E. S. (2021). Kamuda Denetim Türleri. Ruveyda KIZILBOĞA ÖZASLAN (Ed.), Kamuda İç Denetim Ve Aşamalarıyla Bir İç Denetim Uygulama Örneği içinde (329-375. ss.). Ankara: A0dalet Yayınevi.
  • Hazine ve Maliye Bakanlığı, “08.02.2021 Tarihi İtibarıyla Kamu İdarelerindeki İç Denetçi Kadroları”, (E.T. 28/05/2021) https://www.hmb.gov.tr/kamu-idareleri-ic-denetci-kadrolari
  • Hazine ve Maliye Bakanlığı, “Kamu İç Denetçileri Meslek Ahlak Kuralları”, (E.T. 29/05/2021) https://ms.hmb.gov.tr/uploads/2019/09/meslek_ahlak_kurallari.doc
  • IIA (Institute of Internal Auditors) (2000). Internal Auditing: Adding Value Across the Board. Corporate Brochure, Lake Mary, FL, U.S.A: IIA https://na.theiia.org/awareness/PublicDocuments/Internal_Auditing-Adding_Value_Across_
  • İç Denetçilerin Çalışma Usul ve Esasları Hakkında Yönetmelik (2006). T.C. Resmi Gazete (rega.gov.tr). Tarih/Sayı: 12.7.2006/26226.
  • Jachi, M. ve Yona, L. (2019). The Impact of Ethics & Objectivity of Internal Audit Personnel on Transparency & Accountability Case of Zimbabwe Local Authorities. European Journal of Business and Management, 11(7), 108-124.
  • Karssing, E., Jeurissen, R. ve Zaal, R. (2017). Moral Courage and Internal Auditors. The Institute of Internal Auditors Netherlands, Nyenrode Business Universiteit.
  • Kuhlen, R. (2014). Ethical Dilemmas in the Information Society (Ed. Preisig, A. V., Rösch, H. ve Stückelberger, C.) İçinde Discourse Ethics as a Means for Resolving Information Ethics Dilemmas sayfa 27-35.
  • LeCompte, M. D. ve Goetz, J. P. (1982). Problems of Reliability and Validity in Ethnographic Research. Review of Educational Research, 52(1), 31-60.
  • Nalbantoğlu, A. (2018). The Effect of Ethics on Management and Ethical Dilemmas Encountered in Enterprises. Ekonomi ve Yönetim Araştırmaları Dergisi,7(2), 78-99.
  • Nand, A. (2016). Five Ethical Dilemmas Facing Internal Auditors-Find Out How You Can Help? (Part One). https://fijisun.com.fj/2016/05/21/five-ethical-dilemmas-facing-internal-auditors-find-out-how-you-can-help-part-one/
  • Pappa, E. ve Filos, J. (2019). Benchmarking the Ethics of Internal Auditors: A Comparative Analysis of Private and Public Sector. SPOUDAI Journal of Economics and Business, 69(1-2), 30-44.
  • Puıu, S. (2015). Ethical Dilemmas in the Public Sector. Management and Marketing Journal, (1), 57-62.
  • Stewart, J. D. ve O’Leary, C. (2006). Factors Affecting Internal Auditors' Ethical Decision Making: Other Corporate Governance Mechanisms and Years of Experience. In Proceedings Accountability, Governance and Performance Symposium, Brisbane, Australia.
  • Stewart, J. D. ve O’Leary, C. (2007). Governance Factors Affecting Internal Auditors' Ethical Decision Making: An Exploratory Study. Managerial Auditing Journal, 22(8), 787-808.
  • Stückelberger, C. (2014). Ethical Dilemmas in the Information Society (Ed. Preisig, A. V., Rösch, H. ve Stückelberger, C.) İçinde Globethics.Net Principles on Ethics in The Information Society sayfa 19-24.
  • The Institute of Internal Auditors (IIA) (2020). Learn at Lunch: Ethical Dilemmas in Profession and Management: An Internal Auditor’s Moral Compass. https://iia.org.sg/News-and-Advocacy/Our-Presence/Past-Events/2018/Learn-At-Lunch-Ethical-Dilemmas-in-Profession-and-Managementthe_Board.pdf
  • Tota, I. ve Shehu, H. (2012). The Dilemma of Business Ethics. Procedia Economics and Finance, 3, 555-559.
  • Uzun, A. K. (2009). The Role of Internal Audit in Internal Control Quality in Corporate Organizations, IX. Türkiye Muhasebe Denetimi Sempozyumu, 12-13 Ekim 2009, İstanbul.
  • Yuhertiana, I., Patrioty, C. N. ve Mohamed, N. (2019). The Moderating Effect of Organizational Changes on the Influence of Ethical Decision Making on Public Sector Internal Auditor Performance. Contemporary Economics, 13(4), 480-493.

ETHICAL DILEMMAS FACED BY PUBLIC INTERNAL AUDITORS

Year 2022, Issue: 25, 131 - 147, 31.07.2022

Abstract

With the Public Financial Management and Control Law No. 5018, which inured in 2003 in Turkey, internal audit activity has started to be implemented in public administrations, public institutions and organizations. The internal auditing system, which is gradually developing in terms of legislation, continues to provide audit and consultancy activities within the framework of adding value to the administration and providing reasonable assurance. However, it has been observed that internal auditors are in an ethical dilemma during their activities, both in the evaluation of the activity subject to audit and consultancy according to the legislation and public interest, and in the perspective of the top management. In this study, open-ended questions were asked to the internal auditors working in various organizations on the issues where they experienced ethical dilemmas. Based on the responses received, the content of the ethical dilemmas experienced by the internal auditors was evaluated and the measures to be taken in order to avoid such situations were referred.

References

  • Agustia, D., Nahartyo, E. ve Sudaryati, E. (2018). The Mediating Effect of Ethical Judgment on the Relationship between Ethical Orientation and Ethical Decision. The 2018 International Conference of Organizational Innovation (ICOI-2018), 7-9 July 2018, Fukuoka University, Japan.
  • Boatright, J. (2013). Confronting Ethical Dilemmas in the Workplace. Financial Analysts Journal, 69(5), 6-9.
  • Figar, N. ve Đorđević, B. (2016). Managing An Ethical Dilemma. Economic Themes, 54(3), 345-362.
  • Gökçelik, Ö. (2010). Etik Kavramının Kamu Yönetimi Ve İç Denetim Bağlamında Değerlendirilmesi. Denetişim Dergisi, 2010/5, s.54-63.
  • Gupta, R. (2019). Ethics And Ethical Dilemmas-A Practical Approach. Vinimaya, 40(1), 5-19.
  • Güldüler, E. S. (2021). Kamuda Denetim Türleri. Ruveyda KIZILBOĞA ÖZASLAN (Ed.), Kamuda İç Denetim Ve Aşamalarıyla Bir İç Denetim Uygulama Örneği içinde (329-375. ss.). Ankara: A0dalet Yayınevi.
  • Hazine ve Maliye Bakanlığı, “08.02.2021 Tarihi İtibarıyla Kamu İdarelerindeki İç Denetçi Kadroları”, (E.T. 28/05/2021) https://www.hmb.gov.tr/kamu-idareleri-ic-denetci-kadrolari
  • Hazine ve Maliye Bakanlığı, “Kamu İç Denetçileri Meslek Ahlak Kuralları”, (E.T. 29/05/2021) https://ms.hmb.gov.tr/uploads/2019/09/meslek_ahlak_kurallari.doc
  • IIA (Institute of Internal Auditors) (2000). Internal Auditing: Adding Value Across the Board. Corporate Brochure, Lake Mary, FL, U.S.A: IIA https://na.theiia.org/awareness/PublicDocuments/Internal_Auditing-Adding_Value_Across_
  • İç Denetçilerin Çalışma Usul ve Esasları Hakkında Yönetmelik (2006). T.C. Resmi Gazete (rega.gov.tr). Tarih/Sayı: 12.7.2006/26226.
  • Jachi, M. ve Yona, L. (2019). The Impact of Ethics & Objectivity of Internal Audit Personnel on Transparency & Accountability Case of Zimbabwe Local Authorities. European Journal of Business and Management, 11(7), 108-124.
  • Karssing, E., Jeurissen, R. ve Zaal, R. (2017). Moral Courage and Internal Auditors. The Institute of Internal Auditors Netherlands, Nyenrode Business Universiteit.
  • Kuhlen, R. (2014). Ethical Dilemmas in the Information Society (Ed. Preisig, A. V., Rösch, H. ve Stückelberger, C.) İçinde Discourse Ethics as a Means for Resolving Information Ethics Dilemmas sayfa 27-35.
  • LeCompte, M. D. ve Goetz, J. P. (1982). Problems of Reliability and Validity in Ethnographic Research. Review of Educational Research, 52(1), 31-60.
  • Nalbantoğlu, A. (2018). The Effect of Ethics on Management and Ethical Dilemmas Encountered in Enterprises. Ekonomi ve Yönetim Araştırmaları Dergisi,7(2), 78-99.
  • Nand, A. (2016). Five Ethical Dilemmas Facing Internal Auditors-Find Out How You Can Help? (Part One). https://fijisun.com.fj/2016/05/21/five-ethical-dilemmas-facing-internal-auditors-find-out-how-you-can-help-part-one/
  • Pappa, E. ve Filos, J. (2019). Benchmarking the Ethics of Internal Auditors: A Comparative Analysis of Private and Public Sector. SPOUDAI Journal of Economics and Business, 69(1-2), 30-44.
  • Puıu, S. (2015). Ethical Dilemmas in the Public Sector. Management and Marketing Journal, (1), 57-62.
  • Stewart, J. D. ve O’Leary, C. (2006). Factors Affecting Internal Auditors' Ethical Decision Making: Other Corporate Governance Mechanisms and Years of Experience. In Proceedings Accountability, Governance and Performance Symposium, Brisbane, Australia.
  • Stewart, J. D. ve O’Leary, C. (2007). Governance Factors Affecting Internal Auditors' Ethical Decision Making: An Exploratory Study. Managerial Auditing Journal, 22(8), 787-808.
  • Stückelberger, C. (2014). Ethical Dilemmas in the Information Society (Ed. Preisig, A. V., Rösch, H. ve Stückelberger, C.) İçinde Globethics.Net Principles on Ethics in The Information Society sayfa 19-24.
  • The Institute of Internal Auditors (IIA) (2020). Learn at Lunch: Ethical Dilemmas in Profession and Management: An Internal Auditor’s Moral Compass. https://iia.org.sg/News-and-Advocacy/Our-Presence/Past-Events/2018/Learn-At-Lunch-Ethical-Dilemmas-in-Profession-and-Managementthe_Board.pdf
  • Tota, I. ve Shehu, H. (2012). The Dilemma of Business Ethics. Procedia Economics and Finance, 3, 555-559.
  • Uzun, A. K. (2009). The Role of Internal Audit in Internal Control Quality in Corporate Organizations, IX. Türkiye Muhasebe Denetimi Sempozyumu, 12-13 Ekim 2009, İstanbul.
  • Yuhertiana, I., Patrioty, C. N. ve Mohamed, N. (2019). The Moderating Effect of Organizational Changes on the Influence of Ethical Decision Making on Public Sector Internal Auditor Performance. Contemporary Economics, 13(4), 480-493.
There are 25 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Articles
Authors

Oya Korkmaz 0000-0003-4570-803X

Orhan Veli Alıcı 0000-0002-8670-3879

Ali Deran 0000-0001-5377-6740

Early Pub Date July 31, 2022
Publication Date July 31, 2022
Published in Issue Year 2022 Issue: 25

Cite

APA Korkmaz, O., Alıcı, O. V., & Deran, A. (2022). KAMU İÇ DENETÇİLERİNİN KARŞILAŞTIKLARI ETİK İKİLEMLER. Denetişim(25), 131-147.

TR Dizin'de yer alan Denetişim dergisi yayımladığı çalışmalarla; alanındaki profesyoneller, akademisyenler ve düzenleyiciler arasında etkili bir iletişim ağı kurarak, etkin bir denetim ve yönetim sistemine ulaşma yolculuğunda önemli mesafelerin kat edilmesine katkı sağlamaktadır.