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

Year 2023, Issue: 68, 1 - 14, 07.03.2023

Yılmaz Uzun , Sinan Aslan

https://doi.org/10.26650/MED.1149150

Abstract

İşletme faaliyetlerini incelemek ve geliştirmek suretiyle kuruma katma değer sağlamaya odaklanan iç denetimin birincil hedefi işletme amaçlarına ulaşılmasına yardımcı olmaktır. İşletme performansı ise genel olarak amaçlara ulaşmada gösterilen başarı düzeyi olarak ifade edilmektedir. Bu doğrultuda, çalışmanın temel amacı sanayi işletmelerinde iç denetim ile işletme performansı arasındaki ilişkiyi tespit etmektir. Bu çerçevede; üst yönetim desteğinin, iç denetimin bağımsızlığının, iç denetçilerin mesleki yeterliliklerinin ve iç kontrol sisteminin finansal performans (aktif karlılığı, öz kaynak karlılığı ve net kar marjı) üzerinde bir etkisinin olup olmadığı incelenmiştir. Çalışmada, Borsa İstanbul’da yer alan imalat sanayi işletmelerine bir anket uygulanarak elde edilen veriler SPSS (Versiyon 26) aracılığı ile parametrik olmayan yöntemlerden Kruskal-Wallis H Testi ile analiz edilmiştir. Analiz sonucunda, aktif karlılığı ile üst yönetim desteği, mesleki yeterlilik ve iç kontrol sistemi arasında anlamlı; iç denetimin bağımsızlığı ile anlamlı olmayan bir ilişki tespit edilmiştir. Öz kaynak karlılığı ile üst yönetim desteği, mesleki yeterlilik ve iç kontrol sistemi arasında anlamlı; iç denetimin bağımsızlığı ile anlamlı olmayan bir ilişki tespit edilmiştir. Net kar marjı oranı ile üst yönetim desteği, mesleki yeterlilik, iç kontrol sistemi ve iç denetimin bağımsızlığı arasında anlamlı olmayan bir ilişki tespit edilmiştir.

Keywords

İç Denetim, İşletme Performansı, Performans Ölçümü

Supporting Institution

YOK

Thanks

HAYIR

The Effect of Internal Audit on Business Performance in Industrial Enterprises and a Survey Study

Abstract

Focusing on providing added value to the organization by examining and improving business operations, the primary goal of internal audit is to help achieve business objectives. Business performance is generally expressed as the level of success shown in reaching the goals. . In this direction, the main purpose of the 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 the return of asssets had a significant relationship with senior management support, professional competence and internal control system; and a non-significant relationship with the independence of internal audit. It has also been determined that the return on equity had a significant relationship with senior management support, professional competence and internal control system; and a non- significant relationship with the independence of internal audit. Also, a non-significant relationship was detected between net profit margin and senior management support, professional competence, internal control system and the independence of internal audit.

Keywords

Internal Audit, Business Performance, Performance Measurement

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