Uluslararasi İç Deneti̇m Standartlari Kapsaminda İç Deneti̇mde Ölçek Öneri̇si̇: Ni̇teli̇k Ve Performans Standartlari Ölçekleri̇

Abstract

Internal audit is the most important assistant of business management in achieving business objectives through internal controls, risk management and corporate governance assessments. For this reason, the existence of an internal audit unit in enterprises is of great importance. As much as the existence of an internal audit unit, conducting the activities of internal audit unit in accordance with the international internal audit standards is extremely important for companies. In this sense, it is necessary to evaluate to what extent the standards are carried out in order to enable the internal audit practices carried out in enterprises to provide the expected added value in the name of the enterprise. In this study, it is aimed to develop attribute and performance standards scales that can be used to evaluate the compliance of internal audit activities with internal audit standards. In this context, reliability, item and factor analyzes were performed for the scales that were tried to be developed. As a result of the reliability analysis, the reliability value of the attribute standards scale was 0.891 and the reliability value of the performance standards scale was 0.897. As a result of factor analysis after item analysis, four-factor structure emerged under the scales of attribute and performance standards. The factors that are under the attribute standards scale are called "purpose, authority and responsibility", "independence and objectivity", "proficiency, professional care and attention" and "quality assurance and improvement program" in parallel with the common meaning and conceptual framework expressed by the variables. The factors that are under the performance standards scale are called "managing the internal audit activity", "nature of internal audit task", "performing the internal audit task" and "reporting of the internal audit task" in parallel with the common meaning and conceptual framework expressed by the variables.