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ANALYSIS OF THE EFFECTIVENESS OF PUBLIC INTERNAL CONTROL SYSTEM: EXAMPLE OF STATE UNIVERSITIES

Year 2019, Volume: 9 Issue: 1, 203 - 208, 30.07.2019
https://doi.org/10.17261/Pressacademia.2019.1093

Abstract

Purpose-
To determine the factors that affect the effectiveness of public internal
control system, to propose a model that will reveal the effect of these factors
on public internal control system and to test this model on public university
employees.

Methodology-
Research topics within the scope of the tasks for which the Internal Auditor at
the state universities in Turkey and Strategy Development Department employees
Likert scale questionnaire was administered. The data obtained from 176 state
university employees who participated in the survey were tested with Smart PLS
3.0 package program.

Findings-
According to the results of the survey, it has been concluded that senior
management support to the public internal control system, effective public
internal audit system, the competence of public employees and the use of
information technologies in public internal control system have a statistically
significant positive effect on the effectiveness of public internal control
system.







Conclusion- In order to ensure the
effectiveness of the public internal control system, it is recommended that the
senior management support the work of the public internal control system, that
the internal audit system in public institutions is enabled, that the
competence of public employees is ensured, and that the information technologies
of the public institutions are aligned with the internal control systems.

References

  • Akyel R., (2010), “Yönetimde İç Kontrol, İç Denetim ve Dış Denetim Fonksiyonlarının Birbirleri İle İlişkileri ve Türk Kamu Yönetiminde Uygulamalarının Değerlendirilmesi”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü, (3), 1-22.
  • Alzeban, A., & Gwilliam, D., (2014), “Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector.” Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
  • Aunga D.A.O. and Ilomo O., (2017), “Comparative Study on the Usage of Information Technology On Internal Control Systems In Private and Public Secondary Schools in Arumeru District.”, The International Journal of Social Sciences and Humanities Invention, 4(1): 3231-3238.
  • Aziz M.A.A., Said J. & Alam M.M., (2015), “Assessment of the Practices of Internal Control System in the Public Sectors of Malaysia.”, Asia-Pacific Management Accounting Journal, 10 (1), 43-62.
  • Cohen, A. & Sayag, G., (2010). “The Effectiveness of internal auditing: An empirical examination of its determinants in Israeli organizations”, Australian Accounting Review, 54 (20), 296-307.
  • Dormán Z. I., Görgényi G. & Horváth M., (2013), “Evaluation of the Internal Control System at Central Budgetary Institutions”, Public Finance Quarterly, Vol:58 Issue:2, p:199-218.
  • Fornell, C. & Larcker, D.F. (1981). “Evaluating structural models with unobservables variables and measurement error”, Journal of Marketing Research, 28, 39-50.
  • Giriūnas L., (2009), “Evaluation of Condition Of Internal Control System In The Company”, Ekonomika Ir Vadyba: Aktualijos Ir Perspektyvos, Vol. 1, No. 14, pp. 103–113.
  • Hulland, J., (1999). “Use of partial least squares (PLS) in strategic management research: A review of four recent studies”, Strategic Management Journal, 20 (2), 195-204.
  • Korkmaz U., (2007), “Kamuda İç Denetim (1)”, Bütçe Dünyası, Ankara (25), 4-15.
  • Kumuthinidevi S., (2016), “Study on Effectiveness of the Internal Control System in the Private Banks of Trincomalee”, International Journal of Scientific and Research Publications, Volume 6, Issue 6, 600-612.
  • Nunnally J., (1978), “Psychometric Theory”, McGraw-Hill, New York, NY.
  • Jokipii A., (2010), “Determinants and Consequences of Internal Control in Firms: a Contingency Theory Based Analysis”, Journal of Management Governance, 14, pp. 115-144.
  • Lalic S, Jovanovic D., Nikolic M., & Vulovic V., (2011), “Internal Control and Problems of Modern Management In The International Environment.”, Research Journal of Agricultural Science, 43 (3), 406-415.
  • Root S. J., (1998), “Beyond COSO:Internal Control to Enhance Corporate Governance”, John Wiley&Sons Inc., New York.
  • Schwarzer R. and Jerusalem M., (1995), Generalized Self-Efficacy Scale. In J. Weinman, S. Wright, and M. Johnston, Measures in Health Psychology: A User's Portfolio. Causal and Control Beliefs, (pp. 35–37). Windsor, UK: NFER-NELSON
  • Verovska L., (2012), “Internal Control System as Continuous Basis of Efficient and Stable Company Development”, Regional Formation and Development Studies, No:3 (8), 240-246.
  • Vijayakumar A. N. & Nagaraja N., (2012), “Internal Control Systems: Effectiveness of Internal Audit in Risk Management at Public Sector Enterprises.”, Bvımr Management Edge, 5(1), 1-8.
  • Yılancı M., (2006), “İç Denetim, Türkiye’nin 500 Büyük Sanayi İşletmesi Üzerine Bir Araştırma”, Nobel Yayınları

KAMU İÇ KONTROL SİSTEMİ ETKİNLİĞİ ANALİZİ: DEVLET ÜNİVERSİTELERİ ÖRNEĞİ

Year 2019, Volume: 9 Issue: 1, 203 - 208, 30.07.2019
https://doi.org/10.17261/Pressacademia.2019.1093

Abstract

Amaç- Kamu iç kontrol sistemi
etkinliğinin sağlanmasına etki eden faktörleri belirlemek, bu
faktörlerin kamu iç kontrol sistemine etkisini ortaya koyacak bir model önermek
ve bu modeli devlet üniversiteleri çalışanları üzerinde test etmektir.

Methodoloji- Araştırma konusu kapsamında
Türkiye’deki devlet üniversitelerinde görev yapan İç Denetçilere ve Strateji
Geliştirme Dairesi Başkanlığı çalışanlarına yönelik olarak likert ölçekli anket
uygulanmıştır.
Ankete katılan 176 devlet üniversitesi çalışanından elde
edilen veriler Smart PLS 3.0 paket programı ile test edilmiştir.

Bulgular- Anket sonuçlarına göre kamu iç kontrol sistemine üst
yönetim desteği, etkin kamu iç denetim sistemi, kamu çalışanlarının yetkinliği
ve
kamu iç kontrol sisteminde bilgi teknolojileri kullanımının kamu iç kontrol sistemi
etkinliğini istatistiksel olarak anlamlı bir biçimde pozitif etkilediği
sonucuna varılmıştır.







Sonuç- Kamu iç kontrol sisteminin etkinliğinin sağlanabilmesi
için üst yönetimin kamu iç kontrol sistemi çalışmalarını desteklemesi, kamu
kurumlarında iç denetim sisteminin etkinleştirilmesi, kamu çalışanlarının
yetkinliğinin sağlanması ve kamu kurumlarının sahip olduğu bilgi teknolojileri
ile iç kontrol sistemlerinin uyumlaştırılması önerilmektedir.

References

  • Akyel R., (2010), “Yönetimde İç Kontrol, İç Denetim ve Dış Denetim Fonksiyonlarının Birbirleri İle İlişkileri ve Türk Kamu Yönetiminde Uygulamalarının Değerlendirilmesi”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü, (3), 1-22.
  • Alzeban, A., & Gwilliam, D., (2014), “Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector.” Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
  • Aunga D.A.O. and Ilomo O., (2017), “Comparative Study on the Usage of Information Technology On Internal Control Systems In Private and Public Secondary Schools in Arumeru District.”, The International Journal of Social Sciences and Humanities Invention, 4(1): 3231-3238.
  • Aziz M.A.A., Said J. & Alam M.M., (2015), “Assessment of the Practices of Internal Control System in the Public Sectors of Malaysia.”, Asia-Pacific Management Accounting Journal, 10 (1), 43-62.
  • Cohen, A. & Sayag, G., (2010). “The Effectiveness of internal auditing: An empirical examination of its determinants in Israeli organizations”, Australian Accounting Review, 54 (20), 296-307.
  • Dormán Z. I., Görgényi G. & Horváth M., (2013), “Evaluation of the Internal Control System at Central Budgetary Institutions”, Public Finance Quarterly, Vol:58 Issue:2, p:199-218.
  • Fornell, C. & Larcker, D.F. (1981). “Evaluating structural models with unobservables variables and measurement error”, Journal of Marketing Research, 28, 39-50.
  • Giriūnas L., (2009), “Evaluation of Condition Of Internal Control System In The Company”, Ekonomika Ir Vadyba: Aktualijos Ir Perspektyvos, Vol. 1, No. 14, pp. 103–113.
  • Hulland, J., (1999). “Use of partial least squares (PLS) in strategic management research: A review of four recent studies”, Strategic Management Journal, 20 (2), 195-204.
  • Korkmaz U., (2007), “Kamuda İç Denetim (1)”, Bütçe Dünyası, Ankara (25), 4-15.
  • Kumuthinidevi S., (2016), “Study on Effectiveness of the Internal Control System in the Private Banks of Trincomalee”, International Journal of Scientific and Research Publications, Volume 6, Issue 6, 600-612.
  • Nunnally J., (1978), “Psychometric Theory”, McGraw-Hill, New York, NY.
  • Jokipii A., (2010), “Determinants and Consequences of Internal Control in Firms: a Contingency Theory Based Analysis”, Journal of Management Governance, 14, pp. 115-144.
  • Lalic S, Jovanovic D., Nikolic M., & Vulovic V., (2011), “Internal Control and Problems of Modern Management In The International Environment.”, Research Journal of Agricultural Science, 43 (3), 406-415.
  • Root S. J., (1998), “Beyond COSO:Internal Control to Enhance Corporate Governance”, John Wiley&Sons Inc., New York.
  • Schwarzer R. and Jerusalem M., (1995), Generalized Self-Efficacy Scale. In J. Weinman, S. Wright, and M. Johnston, Measures in Health Psychology: A User's Portfolio. Causal and Control Beliefs, (pp. 35–37). Windsor, UK: NFER-NELSON
  • Verovska L., (2012), “Internal Control System as Continuous Basis of Efficient and Stable Company Development”, Regional Formation and Development Studies, No:3 (8), 240-246.
  • Vijayakumar A. N. & Nagaraja N., (2012), “Internal Control Systems: Effectiveness of Internal Audit in Risk Management at Public Sector Enterprises.”, Bvımr Management Edge, 5(1), 1-8.
  • Yılancı M., (2006), “İç Denetim, Türkiye’nin 500 Büyük Sanayi İşletmesi Üzerine Bir Araştırma”, Nobel Yayınları
There are 19 citations in total.

Details

Primary Language Turkish
Subjects Finance, Business Administration
Journal Section Articles
Authors

Gokhan Ozer 0000-0002-3255-998X

Abdullah Kursat Merter 0000-0001-6874-1890

Serkan Cinar This is me 0000-0001-6195-4893

Publication Date July 30, 2019
Published in Issue Year 2019 Volume: 9 Issue: 1

Cite

APA Ozer, G., Merter, A. K., & Cinar, S. (2019). KAMU İÇ KONTROL SİSTEMİ ETKİNLİĞİ ANALİZİ: DEVLET ÜNİVERSİTELERİ ÖRNEĞİ. PressAcademia Procedia, 9(1), 203-208. https://doi.org/10.17261/Pressacademia.2019.1093
AMA Ozer G, Merter AK, Cinar S. KAMU İÇ KONTROL SİSTEMİ ETKİNLİĞİ ANALİZİ: DEVLET ÜNİVERSİTELERİ ÖRNEĞİ. PAP. July 2019;9(1):203-208. doi:10.17261/Pressacademia.2019.1093
Chicago Ozer, Gokhan, Abdullah Kursat Merter, and Serkan Cinar. “KAMU İÇ KONTROL SİSTEMİ ETKİNLİĞİ ANALİZİ: DEVLET ÜNİVERSİTELERİ ÖRNEĞİ”. PressAcademia Procedia 9, no. 1 (July 2019): 203-8. https://doi.org/10.17261/Pressacademia.2019.1093.
EndNote Ozer G, Merter AK, Cinar S (July 1, 2019) KAMU İÇ KONTROL SİSTEMİ ETKİNLİĞİ ANALİZİ: DEVLET ÜNİVERSİTELERİ ÖRNEĞİ. PressAcademia Procedia 9 1 203–208.
IEEE G. Ozer, A. K. Merter, and S. Cinar, “KAMU İÇ KONTROL SİSTEMİ ETKİNLİĞİ ANALİZİ: DEVLET ÜNİVERSİTELERİ ÖRNEĞİ”, PAP, vol. 9, no. 1, pp. 203–208, 2019, doi: 10.17261/Pressacademia.2019.1093.
ISNAD Ozer, Gokhan et al. “KAMU İÇ KONTROL SİSTEMİ ETKİNLİĞİ ANALİZİ: DEVLET ÜNİVERSİTELERİ ÖRNEĞİ”. PressAcademia Procedia 9/1 (July 2019), 203-208. https://doi.org/10.17261/Pressacademia.2019.1093.
JAMA Ozer G, Merter AK, Cinar S. KAMU İÇ KONTROL SİSTEMİ ETKİNLİĞİ ANALİZİ: DEVLET ÜNİVERSİTELERİ ÖRNEĞİ. PAP. 2019;9:203–208.
MLA Ozer, Gokhan et al. “KAMU İÇ KONTROL SİSTEMİ ETKİNLİĞİ ANALİZİ: DEVLET ÜNİVERSİTELERİ ÖRNEĞİ”. PressAcademia Procedia, vol. 9, no. 1, 2019, pp. 203-8, doi:10.17261/Pressacademia.2019.1093.
Vancouver Ozer G, Merter AK, Cinar S. KAMU İÇ KONTROL SİSTEMİ ETKİNLİĞİ ANALİZİ: DEVLET ÜNİVERSİTELERİ ÖRNEĞİ. PAP. 2019;9(1):203-8.

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