Does Internal Audit Quality Make Difference on Financial Performance?

Year 2023, Issue: 27, 103 - 118, 31.01.2023

Kaan Ramazan Çakalı Gürol Baloğlu

https://doi.org/10.58348/denetisim.1196864

Abstract

Internal audit quality is one of the most important criteria that determines the level of fulfilment of the responsibilities expected from internal audit function. The aim in this study is to investigate whether performance of internal audit at a certain quality makes a difference in the financial performance of the enterprises. The sample set of the study consists of 21 companies that are successful in the External Quality Assurance Review studies, are awarded in this category by the Institute of Internal Auditing-Turkey. The results show that the internal audit quality in terms of external quality assessment review does not make a difference in the financial performance indicators of enterprises. As far as is known, the study differs in that it uses the external Quality Assurance Review study as an internal audit quality criterion and there is no study on this subject in the national literature.

Keywords

Internal audit, Internal audit quality, External quality assurance review, Financial performance

İç Denetim Kalitesi Finansal Performans Üzerinde Fark Yaratır mı?

Abstract

İç denetimin kalitesi, iç denetim fonksiyonundan beklenen sorumlulukların karşılanma düzeyini belirleyen en önemli kriterlerdendir. Bu çalışmada, iç denetimin belirli bir kalitede gerçekleştirilmesinin işletmelerin finansal performanslarında bir farklılık yaratıp yaratmadığı araştırılmıştır. Çalışmanın örneklem kümesini Dış Kalite Güvence Değerlendirmesi çalışmalarında başarılı olan, Türkiye İç Denetim Enstitüsü tarafından bu kategoride ödüle layık bulunan 21 şirket oluşturmaktadır. Ulaşılan sonuçlar, dış kalite değerlendirmesi açısından iç denetim kalitesinin şirketlerin finansal performans göstergelerinde farklılık yaratmadığını göstermektedir. Bilindiği kadarıyla, bu çalışma iç denetim kalite ölçütü olarak Dış Kalite Güvence Değerlendirmesi’nin kullanılması ve ulusal literatürde bu konuda yapılan bir çalışma olmaması sebebiyle diğer çalışmalardan farklılaşmaktadır.

Keywords

İç denetim, İç denetim kalitesi, Dış kalite güvence değerlendirmesi, Finansal performans

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