Kamuda İç Denetim Performansının Ölçümünde Bir Model Önerisi: Dengeli Başarı Göstergesi (DBG) Yaklaşımı

Yıl 2017, Cilt: 19 Sayı: 3, 975 - 997, 29.12.2017

Murat Görmen

Öz

Bu
çalışma, Kamuda performansın gelişimi ve hesap verme konusunda sorumluluk
üstlenen İç Denetim Birimlerinin kendi performanslarının ölçümüne yönelik
hazırlanmıştır. İç denetimin son dönemlerde öneminin ve gördüğü değerin gittikçe
artması onun örgüte katkısının daha fazla sorgulanmasına sebep olmuş; bu
kapsamda iç denetim performansının ölçümü için metotların tespit edilmesi
üzerinde durulması gereken bir husus olmuştur. 
Bu metotlardan birisi de Dengeli Başarı Göstergesidir. Örgütler, Dengeli
Başarı Göstergesi ile fiziksel varlıkların yanında maddi varlığı olmayan
değerlerinde ölçümünü yapabilmektedirler. Bu ölçümler finansal, müşteri, içsel
süreç, öğrenme ve yenilik(gelişme) olarak tanımlanan 4 boyut ile yapılmaktadır.
Literatürde iç denetim uygulamaları ile ilgili son dönemde yapılan
araştırmalara bağlı olarak bu çalışma iç denetimin performansını ölçmede
kullanılabilecek ölçümlerin bir sentezini ve iç denetimin performansını ölçmede
kullanılabilecek metotlardan dengeli başarı göstergesi yaklaşımının esaslarını
ortaya koymakta; bu çerçevede temel amacımız, iç denetim biriminin
performansının ölçümüne yönelik model önerisi geliştirmektir. Geliştirilen bu
modelde tanımlanmış vizyon ve misyon uygun olarak amaç, hedef ve stratejiler
belirlenmiş, müteakiben bu verilerden yola çıkarak oluşturulan göstergeler ve
beklenen
başarı- performansa göre tespit edilen kriterler DBG’nin boyutlarına (müşteri,
finansal, içsel süreçler ve gelişim) uygun olarak performansı değerlendirecek
olanlar ile hesap verecek olanlar tarafından ortaklaşa belirlenmiştir. 

Anahtar Kelimeler

İç Denetim, Performans, Ölçüm, Kriter, Dengeli Başarı Göstergesi

A Model Proposal About Measurıng Internal Audıt Performance In Publıc Sector: A Balanced Score Card (BSC) Approach

Öz

This
study is designed to measure the performance of the Internal Audit Units, which
are responsible for the development and accountability of public performance.
The increasing importance and value of internal audit in recent times has led
to its further questioning of its contribution to organization; In this
context, the identification of methods for measuring the performance of
internal auditing has become an issue. One of these methods is the Balanced Score
Card(BSC). With BSC, organizations can measure their financial assets as well
as their non-financial assets. These measurements are made with 4 dimensions
defined as financial, customer, internal process, learning and innovation
(development). In the literature, based on recent research on internal audit
practices, this study presents a synthesis of measurements that can be used to
measure the performance of internal audit and the principles of a BSC approach;
Our main objective in this framework is to develop a model proposal to measure
the performance of the internal audit unit. In the developed model, according
to the defined vision and mission, goals, targets and strategies are
determined, then the performance indicators and criteria are determined in the
dimensions of BSC (customer, financial, internal processes and development) and
in accordance with vision-mission .

Anahtar Kelimeler

Internal Audit, Performance, Measurement, Criterion, Balanced Score Card

Kaynakça

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