Türkiye Kamu Sektöründe İç Denetimin Etkinliği: Görev Karmaşıklığının Düzenleyici Etkisi

Year 2022, , 2831 - 2851, 30.09.2022

Ahmet Onay

https://doi.org/10.29023/alanyaakademik.1111265

Abstract

Bu çalışmanın amacı, kamu sektöründe iç denetçilerin bağımsızlığı, mesleki yetkinlik, yönetimin desteği ve organizasyondaki iç denetçi sayısının iç denetimin etkinliğini üzerindeki etkisini ortaya çıkarmaktır. Ek olarak görev karmaşıklığının düzenleyici etkisi araştırılmıştır. Araştırma modelinde kurgulanan değişkenler arasındaki doğrudan ilişkileri ortaya çıkarmak için çoklu regresyon analizi ve düzenleyici etkiyi tespit etmek için Process Makro 4.0 metodolojisi yürütülmüştür. Bulgular; iç denetçilerin bağımsızlığı, mesleki yetkinliği ve yönetimden alınan desteğin iç denetimin etkinliğini yordayan faktörler olduğunu göstermiştir. Organizasyondaki denetçi sayısının ise herhangi bir etkisinin olduğu belirlenememiştir. Bulgular, görev karmaşıklığının iç denetimin etkinliğini yordadığı tespit edilen üç değişken üzerinde düzenleyici etkiye sahip olduğunu göstermiştir. Çalışmamız kapsamında görev karmaşıklığının düşük-orta-yüksek düzeylerdeki karakteristiği sunulmuştur. Bulgularımız, kamu sektöründe, iç denetçilerin görevlerinin farklı karmaşıklık düzeylerinden güçlü bir şekilde etkilenebileceğini göstermektedir. Bu nedenle kamu sektöründe iç denetimin etkinliğini geliştirmekten sorumlu olan karar alıcılar, kamu kurumlarındaki farklı karmaşıklık düzeylerini dikkate alarak politikalarını belirlemelidirler.

Keywords

Kamu Sektörü, Bağımsızlık, Yönetimin Desteği, Mesleki Yetkinlik, Görev Karmaşıklığı.

Internal Audit Effectiveness in the Turkish Public Sector: Moderator Effect of Task Complexity

Abstract

The purpose of current study is to reveal the effect of internal auditors' independence, professional competence, management support and the number of internal auditors in the organization on the internal audit effectiveness in the public sector. In addition, the moderator effect of task complexity is investigated. Multiple regression analysis was used to reveal the direct relationships between the variables constructed in the research model, and Process Macro 4.0 methodology was used to determine the moderator effect. The findings demonstrated that the independence of internal auditors, their professional competence, and the support received from management are factors that predict the internal audit effectiveness. It was not determined that the number of auditors in the organization had any effect. The findings showed that task complexity had a moderating effect on three variables found to predict the internal audit effectiveness. Within the scope of our study, the characteristics of task complexity at low-medium-high levels are presented. Our findings suggest that in the public sector, the roles of internal auditors can be strongly influenced by different levels of complexity. Therefore, decision makers responsible for improving the internal audit effectiveness in the public sector should determine their policies taking into account the different levels of complexity in different public institut.

Keywords

Public Sector, Independence, Management Support, Professional Competence, Task Complexity.

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