Uluslararasi İç Deneti̇m Standartlari Kapsaminda Yürütülen İç Deneti̇m Faali̇yetleri̇ni̇n Kurumsal Yöneti̇m Kali̇tesi̇ Üzeri̇ndeki̇ Rolünün Çoklu Regresyon Anali̇zi̇ İle Değerlendi̇ri̇lmesi̇

Şimşek, Kezban; Ataman, Başak

doi:10.14780/muiibd.854540

Cited by 4 publications

(1 citation statement)

References 10 publications

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“…Söz konusu tanım, IIA'nın iç denetime ilişkin en proaktif ve en kapsamlı tanımı olup aynı zamanda iç denetimin kurumun faaliyetlerine değer katmak ve geliştirmek için tasarlandığını özellikle belirtmektedir 30 . İç denetimin proaktif yönü, kurumsal amaçlara ulaşmayı engelleyecek tüm risklerin meydana gelmeden önlenmesini ifade etmektedir 31 . Dikkat edilecek olursa, "kurum bünyesinde oluşturulan" ifadesi yeni tanımda yer almamıştır.…”

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Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması

Uzun¹,

Aslan²

2023

jai

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Enterprises are established to achieve particular goals. This fact requires enterprises to benefit from various practices that will enable them to use their existing resources effectively, to develop their activities and to protect them from the risks that will prevent them from achieving their goals. Establishing an independent internal audit function that focuses on creating value in the enterprise and setting an effective performance measurement system play an important role in meeting this requirement. The main purpose of the present study is to determine the relationship between internal audit and business performance in industrial enterprises. In this context, it was examined whether the senior management's support, the internal audit's independence, the internal auditors' professional competencies and the internal control system have an effect on the financial performance (return on assets, return on equity and net profit margin). In the study, the data obtained through applicaiton of a questionnaire on the manufacturing industrial enterprises in Borsa Istanbul were analyzed with Kruskal-Wallis H Test, a non-parametric method via SPSS (Version 26). As a result of the analysis; it has been determined that there exists a significant relationship between senior management support, professional competence or internal control system and the return on assets and the return on equity; and that there exists no significant relationship between the independence of the internal control and the rates mentioned. Besides, it has been detected that there exists no significant relationship between net profit margin rate and senior management support, internal control system or the independence of the internal control. ÖNSÖZGünümüz rekabet şartlarında işletmelerin hayatta kalabilmeleri, kurumsal amaçlarını gerçekleştirebilmelerine bağlıdır. İç denetim, işletmelerde varlıkların korunmasını, hata ve hilelerin önlenmesini, kaynakların etkin bir şekilde kullanılmasını sağlamakta, risk yönetimi, iç kontrol ve kurumsal yönetim ile ilgili süreçlerin yeterliliğini değerlendirerek geliştirilmesi yönünde önerilerde bulunmakta, böylelikle belirlenen kurumsal amaçlara ulaşılmasına katkı sağlamaktadır. Bu yönüyle iç denetim hizmetlerinden yararlanma, işletmeler açısından bir gereklilik olmaktadır. Tez sürecim boyunca görüş ve önerileriyle tezime büyük katkı sağlayan danışmanım Sayın Prof. Dr. Sinan ASLAN'a sonsuz teşekkür ederim. Ayrıca tez izleme komitesinde yer alan, değerli fikirleriyle beni aydınlatan hocalarım Sayın Prof. Dr. Gürbüz GÖKÇEN'e ve Sayın Prof. Dr. Fatih YILMAZ'a, çok teşekkür ederim. Doktora sürecinde yardımlarını esirgemeyen değerli arkadaşım Dr. Yasin CEBECİ'ye ayrca teşekkür ederim. Sevgi ve şefkatini daima hissettiren kıymetli hocam Elif YILDIRIM'a ve bir zamanlar değerini bilmediğim pekçok şeyin farkına varmamı sağlayan değerli ağabeyim Alp Tekin YILDIRIM'a inanç ve desteklerinden ötürü minnettarım. Azmimin ve cesaretimin kaynağı olan, bugünlere gelmemde büyük emekleri bulunan aileme; anneme, babama, ağabeyime, k...

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Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması

Uzun¹,

Aslan²

2023

jai

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Measuring the Level of Awareness of COSO Internal Control Standards in Metropolitan Municipalities in Turkey

BARAL

ÇAKIRSOY²

2023

MMI

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Internal control is a management control built by managers to achieve organizational goals and ensure sustainability. COSO (Committee of Sponsoring Organizations), consisting of five independent organizations in the USA (United States of America), pioneered the internal control system to become a standard structure. COSO's internal control model covers five primary dimensions: control environment, risk assessment and management, control activities, information and communication, and monitoring. Through these five closely related dimensions, it serves to ensure organizational effectiveness by building an orderly system. It is a structure developed for organizations to manage the risks they encounter successfully and ensure the sustainability of organizational processes. In this way, organizations provide advantages such as reducing risks, increasing the reliability of financial statements, and becoming more compliant with the laws and regulations that must be complied with. It is essential to know about these standards and their implementation for organizations. Implementing these standards in the public sector is also noteworthy, and it has especially come to the fore in the activities of metropolitan municipalities. This research aims to determine the level of awareness of COSO internal control standards in metropolitan municipalities in Turkey. The general secretary, deputy general secretaries, and authorized persons in strategic planning and financial services (N = 149) working in 30 metropolitan municipalities in Turkey participated in the research. The sample group comprises officials selected by the purposive sampling method. Data were obtained by online survey. Frequency analysis, analysis of descriptive statistics, tests to examine differences, and correlation analysis was used in the data analysis. According to the findings, it has been determined that the efficiency of the COSO internal control standards in metropolitan municipalities is almost at the expected level. A strong correlation was obtained between the structures comprising the COSO internal control standards. The findings are discussed from a theoretical and practical point of view. Then, various suggestions are presented for decision-makers and future research.

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Internal Audit and Financial Reporting Quality: A Literature Review

Eskin

2021

Journal of Empirical Economics and Social Sciences

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The purpose of this research; it is examine the relationship between internal auditing and financial reporting quality. In this study, national and international studies investigating the relationship between internal auditing and financial reporting quality were examined in the literature. As a result of the study, it has been determined that it is a positive relationship between the audit committee members being independent and financial expert and the financial reporting quality. It has been determined that the personal characteristics of the members of the audit committee (age, gender, experience) are reflected in the quality of financial reporting, a strong internal audit and internal control system is effective in preventive fraud. In addition, it has been determined that the professional and personal characteristics of the auditors (age, education, experience) are reflected in the financial reporting quality.

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Uluslararasi İç Deneti̇m Standartlari Kapsaminda Yürütülen İç Deneti̇m Faali̇yetleri̇ni̇n Kurumsal Yöneti̇m Kali̇tesi̇ Üzeri̇ndeki̇ Rolünün Çoklu Regresyon Anali̇zi̇ İle Değerlendi̇ri̇lmesi̇

Abstract: göre araştırma hipotezleri kabul edilmiştir. Uluslararası iç denetim standartları kapsamında yürütülen iç denetim faaliyetlerinin kurumsal yönetim kalitesi üzerinde etkisi olduğu ortaya çıkmıştır.

Cited by 4 publications

References 10 publications

Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması

Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması

Measuring the Level of Awareness of COSO Internal Control Standards in Metropolitan Municipalities in Turkey

Internal Audit and Financial Reporting Quality: A Literature Review

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