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KAMU SEKTÖRÜ YÖNETİMİNDE İÇ DENETİMİN ROLÜ

Year 2019, Volume: 1 Issue: 1, 1 - 11, 30.06.2019

Abstract

İç denetim,
iyi bir kamu sektörü yönetiminin temel taşıdır. Denetçiler, kamu kaynaklarının
etkili ve doğru bir şekilde yönetilip yönetilmediğine dair değerlendirmeler
yaparak, kamu sektörü kuruluşlarının hesap verebilirliğine, bütünlüğüne ve
operasyonlarının iyileştirilmesine yardımcı olmaktadır. Çalışma, kamu
sektöründe iç denetimin rollerine ve bu rollerin gerçekleştirdiği yöntem ve
temel bileşenlere dikkat çekmeyi amaçlamaktadır. Bahsedilen konular neticesinde
kamu sektörü iç denetim faaliyeti, kamu sektörü kurumlarının amaçlarına etkin,
verimli, ekonomik ve etik bir şekilde ulaşmasını sağlayacaktır. Bununla
birlikte kamu kurumlarının kamuoyuna karşı hesap verebilir ve şeffaf olmasını kolaylaştıracaktır.

References

  • ABBOTT, L., Daugherty, B., Parker, S., & Peters, G. (2016), “Internal Audit Quality and Financial Reporting Quality: The Joint İmportance of Independence and Competence”, Journal of Accounting Research, 54(1), 3-40.
  • ABBOTT, L., Parker, S., & Peters, G. (2010), “Serving Two Masters: The Association Between Audit Committee Internal Audit Oversight and Internal Audit Activities”, Accounting Horizons, 24(1), 1-24.
  • BALKARAN, L. (2007), “A Solid Reporting Line”, The Internal Auditor, 64(1), 96-97.
  • CARCELLO, J., Hermanson, D., & Neal, T. (2002), “Disclosures in Audit Committee Charters and Reports”, Accounting Horizons, 16(4), 291-304.
  • DEZOORT, F., Hermanson, D., Archambeault, D., & Reed, S. (2002), “Audit Committee Effectiveness: A Synthesis of The Empirical Audit Committee Literatüre”, Journal of Accounting Literature, Vol 21(3), 38-47.
  • DOYLE, J., Ge, W., & McVay, S. (2007), “Accruals Quality and Internal Control over Financial Reporting”, The Accounting Review, 82(5), 1141-1170.
  • GOH, B. (2009), “Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control”. Contemporary Accounting Research, 26(2), 549-579.
  • GOODWİN, J., & Yeo, T. (2001), “Two Factors Affecting Internal Audit Independence and Objectivity: Evidence From Singapore”, International Journal of Auditing, 5(2), 107-125.
  • GRAMLİNG, A., Maletta, M., Schneider, A., & Church, B. (2004), “The Role of The Internal Audit Function in Corporate Governance: A Synthesis of The Extant İnternal Auditing Literature and Directions for Future Research”, Journal of Accounting Literature, 23, 194-244.
  • HOITASH, U., Hoitash, R., & Bedard, J. (2009), “Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes”, The Accounting Review, 84(3), 839-867.
  • INSTITUTE of INTERNAL AUDITORS (IIA) (2017), “International Standards for The Professional Practice of Internal Auditing”, İnternet Adresi: http://www.theiia.org. Erişim Tarihi: 01.06.2019.
  • JI, X., Lu, W., & Qu, W. (2015), “Determinants and Economic Consequences of Voluntary Disclosure of Internal Control Weaknesses in China”, Journal of Contemporary Accounting & Economics, 11(1), 1-17.
  • JİANG, L., Andre, P., & Richard, C. (2018), “An International Study of Internal Audit Function Quality”, Accounting and Business Research, 48(3), 264-298.KIM, H., Kwak, B., Lim, Y., & Yu, J. (2017), “Audit Committee Accounting Expertise, CEO Power, and Audit Pricing”, Asia-Pacific Journal of Accounting & Economics, 24(4), 421-439.
  • LIN, S., Pizzini, M., Vargus, M., & Bardhan, I. (2011), “The Role of The İnternal Audit Function in The Disclosure of Material Weaknesses”, The Accounting Review, 86(1), 287-323.
  • LISIC, L., Neal, T., Zhang, I., & Zhang, Y. (2016), “CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form”, Contemporary Accounting Research, 33(3), 1199-1237.
  • MAZZA, T., & Azzali, S. (2015), “Effects of Internal Audit Quality on The Severity and Persistence of Controls Deficiencies”, International Journal of Auditing, 19(3), 148-165.
  • NAIKER, V., & Sharma, D. (2009), “Former Audit Partners on The Audit Committee and Internal Control Deficiencies”, The Accounting Review, 84(2), 559-587.NORMAN, C., Rose, A., & Rose, J. (2010), “Internal Audit Reporting Lines, Fraud Risk Decomposition, and Assessments of Fraud Risk”, Accounting, Organizations and Society, 35(5), 546-557.
  • PARKER, R., Dao, M., Huang, H., & Yan, Y. (2017), “Disclosing Material Weakness in Internal Controls: Does The Gender of Audit Committee Members Matter?”, Asia-Pacific Journal of Accounting & Economics, 24(4), 407-420.
  • POMEROY, B., & Thornton, D. (2008), “Meta-Analysis and The Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality”, European Accounting Review, 17(2), 305-330.
  • PRAWİTT, D., Smith, J., & Wood, D. (2009), “Internal audit quality and earnings management”, The Accounting Review, 84(4), 1255-1280.SARENS, G., Christopher, J., & Zaman, M. (2013) “A Study of The Informal Interactions Between Audit Committees and Internal Auditors in Australia”, Australian Accounting Review, 23(4), 307-329.
  • ZAİN, M., Zaman, M., & Mohamed, Z. (2015), “The Effect Of Internal Audit Function Quality and Internal Audit Contribution to External Audit On Audit Fees”, International Journal of Auditing, 19(3), 134-147.
  • ZAMAN, M., Hudaib, M., & Haniffa, R. (2011), “Corporate Governance Quality, Audit Fees and Nonaudit Fees”, Journal of Business Finance & Accounting, 38(2), 165-197.
  • ZAMAN, M., & Sarens, G. (2013), “Informal Interactions Between Audit Committees and Internal Audit Functions: Exploratory Evidence and Directions For Future Research”, Managerial Auditing Journal, 28(6), 495-515.
Year 2019, Volume: 1 Issue: 1, 1 - 11, 30.06.2019

Abstract

References

  • ABBOTT, L., Daugherty, B., Parker, S., & Peters, G. (2016), “Internal Audit Quality and Financial Reporting Quality: The Joint İmportance of Independence and Competence”, Journal of Accounting Research, 54(1), 3-40.
  • ABBOTT, L., Parker, S., & Peters, G. (2010), “Serving Two Masters: The Association Between Audit Committee Internal Audit Oversight and Internal Audit Activities”, Accounting Horizons, 24(1), 1-24.
  • BALKARAN, L. (2007), “A Solid Reporting Line”, The Internal Auditor, 64(1), 96-97.
  • CARCELLO, J., Hermanson, D., & Neal, T. (2002), “Disclosures in Audit Committee Charters and Reports”, Accounting Horizons, 16(4), 291-304.
  • DEZOORT, F., Hermanson, D., Archambeault, D., & Reed, S. (2002), “Audit Committee Effectiveness: A Synthesis of The Empirical Audit Committee Literatüre”, Journal of Accounting Literature, Vol 21(3), 38-47.
  • DOYLE, J., Ge, W., & McVay, S. (2007), “Accruals Quality and Internal Control over Financial Reporting”, The Accounting Review, 82(5), 1141-1170.
  • GOH, B. (2009), “Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control”. Contemporary Accounting Research, 26(2), 549-579.
  • GOODWİN, J., & Yeo, T. (2001), “Two Factors Affecting Internal Audit Independence and Objectivity: Evidence From Singapore”, International Journal of Auditing, 5(2), 107-125.
  • GRAMLİNG, A., Maletta, M., Schneider, A., & Church, B. (2004), “The Role of The Internal Audit Function in Corporate Governance: A Synthesis of The Extant İnternal Auditing Literature and Directions for Future Research”, Journal of Accounting Literature, 23, 194-244.
  • HOITASH, U., Hoitash, R., & Bedard, J. (2009), “Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes”, The Accounting Review, 84(3), 839-867.
  • INSTITUTE of INTERNAL AUDITORS (IIA) (2017), “International Standards for The Professional Practice of Internal Auditing”, İnternet Adresi: http://www.theiia.org. Erişim Tarihi: 01.06.2019.
  • JI, X., Lu, W., & Qu, W. (2015), “Determinants and Economic Consequences of Voluntary Disclosure of Internal Control Weaknesses in China”, Journal of Contemporary Accounting & Economics, 11(1), 1-17.
  • JİANG, L., Andre, P., & Richard, C. (2018), “An International Study of Internal Audit Function Quality”, Accounting and Business Research, 48(3), 264-298.KIM, H., Kwak, B., Lim, Y., & Yu, J. (2017), “Audit Committee Accounting Expertise, CEO Power, and Audit Pricing”, Asia-Pacific Journal of Accounting & Economics, 24(4), 421-439.
  • LIN, S., Pizzini, M., Vargus, M., & Bardhan, I. (2011), “The Role of The İnternal Audit Function in The Disclosure of Material Weaknesses”, The Accounting Review, 86(1), 287-323.
  • LISIC, L., Neal, T., Zhang, I., & Zhang, Y. (2016), “CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form”, Contemporary Accounting Research, 33(3), 1199-1237.
  • MAZZA, T., & Azzali, S. (2015), “Effects of Internal Audit Quality on The Severity and Persistence of Controls Deficiencies”, International Journal of Auditing, 19(3), 148-165.
  • NAIKER, V., & Sharma, D. (2009), “Former Audit Partners on The Audit Committee and Internal Control Deficiencies”, The Accounting Review, 84(2), 559-587.NORMAN, C., Rose, A., & Rose, J. (2010), “Internal Audit Reporting Lines, Fraud Risk Decomposition, and Assessments of Fraud Risk”, Accounting, Organizations and Society, 35(5), 546-557.
  • PARKER, R., Dao, M., Huang, H., & Yan, Y. (2017), “Disclosing Material Weakness in Internal Controls: Does The Gender of Audit Committee Members Matter?”, Asia-Pacific Journal of Accounting & Economics, 24(4), 407-420.
  • POMEROY, B., & Thornton, D. (2008), “Meta-Analysis and The Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality”, European Accounting Review, 17(2), 305-330.
  • PRAWİTT, D., Smith, J., & Wood, D. (2009), “Internal audit quality and earnings management”, The Accounting Review, 84(4), 1255-1280.SARENS, G., Christopher, J., & Zaman, M. (2013) “A Study of The Informal Interactions Between Audit Committees and Internal Auditors in Australia”, Australian Accounting Review, 23(4), 307-329.
  • ZAİN, M., Zaman, M., & Mohamed, Z. (2015), “The Effect Of Internal Audit Function Quality and Internal Audit Contribution to External Audit On Audit Fees”, International Journal of Auditing, 19(3), 134-147.
  • ZAMAN, M., Hudaib, M., & Haniffa, R. (2011), “Corporate Governance Quality, Audit Fees and Nonaudit Fees”, Journal of Business Finance & Accounting, 38(2), 165-197.
  • ZAMAN, M., & Sarens, G. (2013), “Informal Interactions Between Audit Committees and Internal Audit Functions: Exploratory Evidence and Directions For Future Research”, Managerial Auditing Journal, 28(6), 495-515.
There are 23 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Research Articles
Authors

Suat Yıldırım

Hüseyin Özyiğit 0000-0002-0632-7931

Publication Date June 30, 2019
Acceptance Date June 29, 2019
Published in Issue Year 2019 Volume: 1 Issue: 1

Cite

APA Yıldırım, S., & Özyiğit, H. (2019). KAMU SEKTÖRÜ YÖNETİMİNDE İÇ DENETİMİN ROLÜ. Erzincan Binali Yıldırım Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 1(1), 1-11.
AMA Yıldırım S, Özyiğit H. KAMU SEKTÖRÜ YÖNETİMİNDE İÇ DENETİMİN ROLÜ. ebyuiibfdergisi. June 2019;1(1):1-11.
Chicago Yıldırım, Suat, and Hüseyin Özyiğit. “KAMU SEKTÖRÜ YÖNETİMİNDE İÇ DENETİMİN ROLÜ”. Erzincan Binali Yıldırım Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi 1, no. 1 (June 2019): 1-11.
EndNote Yıldırım S, Özyiğit H (June 1, 2019) KAMU SEKTÖRÜ YÖNETİMİNDE İÇ DENETİMİN ROLÜ. Erzincan Binali Yıldırım Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 1 1 1–11.
IEEE S. Yıldırım and H. Özyiğit, “KAMU SEKTÖRÜ YÖNETİMİNDE İÇ DENETİMİN ROLÜ”, ebyuiibfdergisi, vol. 1, no. 1, pp. 1–11, 2019.
ISNAD Yıldırım, Suat - Özyiğit, Hüseyin. “KAMU SEKTÖRÜ YÖNETİMİNDE İÇ DENETİMİN ROLÜ”. Erzincan Binali Yıldırım Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 1/1 (June 2019), 1-11.
JAMA Yıldırım S, Özyiğit H. KAMU SEKTÖRÜ YÖNETİMİNDE İÇ DENETİMİN ROLÜ. ebyuiibfdergisi. 2019;1:1–11.
MLA Yıldırım, Suat and Hüseyin Özyiğit. “KAMU SEKTÖRÜ YÖNETİMİNDE İÇ DENETİMİN ROLÜ”. Erzincan Binali Yıldırım Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, vol. 1, no. 1, 2019, pp. 1-11.
Vancouver Yıldırım S, Özyiğit H. KAMU SEKTÖRÜ YÖNETİMİNDE İÇ DENETİMİN ROLÜ. ebyuiibfdergisi. 2019;1(1):1-11.