KAMU SEKTÖRÜ YÖNETİMİNDE İÇ DENETİMİN ROLÜ

Yıl 2019, Cilt: 1 Sayı: 1, 1 - 11, 30.06.2019

Suat Yıldırım , Hüseyin Özyiğit

Öz

İç denetim,
iyi bir kamu sektörü yönetiminin temel taşıdır. Denetçiler, kamu kaynaklarının
etkili ve doğru bir şekilde yönetilip yönetilmediğine dair değerlendirmeler
yaparak, kamu sektörü kuruluşlarının hesap verebilirliğine, bütünlüğüne ve
operasyonlarının iyileştirilmesine yardımcı olmaktadır. Çalışma, kamu
sektöründe iç denetimin rollerine ve bu rollerin gerçekleştirdiği yöntem ve
temel bileşenlere dikkat çekmeyi amaçlamaktadır. Bahsedilen konular neticesinde
kamu sektörü iç denetim faaliyeti, kamu sektörü kurumlarının amaçlarına etkin,
verimli, ekonomik ve etik bir şekilde ulaşmasını sağlayacaktır. Bununla
birlikte kamu kurumlarının kamuoyuna karşı hesap verebilir ve şeffaf olmasını kolaylaştıracaktır.

Anahtar Kelimeler

Kamu Sektörü Yönetimi, Kamu Sektörü Denetimi

Kaynakça

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