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İç Denetimde Kalite Göstergeleri: Türkiye’de Bir Araştırma

Year 2022, Volume: 25 Issue: 1, 74 - 87, 30.04.2022
https://doi.org/10.29249/selcuksbmyd.1060805

Abstract

İşletmelerin küresel rekabet ortamında varlıklarını devam ettirebilmeleri, hızla gelişen teknolojiye ayak uydurabilmeleri ve kurumsallaşabilmeleri açısından iç denetim faaliyetleri önemli yere sahiptir. Ayrıca işletmenin sürekliliğinin sağlanmasında, faaliyetlerinin etkinlik ve verimliliğinin arttırılmasında iç denetim faaliyetlerine önemli görevler düşmektedir. Bir işletmede iç denetim faaliyetlerinin kalitesinin arttırılması işletmeye sağlayacağı katma değer açısından önem arz etmektedir. Bu noktada iç denetim kalitesi teknolojiyle birlikte değişen ve gelişen işletme ihtiyaçlarının doğru bir şekilde anlaşılmasına ve çağdaş organizasyonların nasıl yönetildiğini anlamaya yardımcı olur. Buradan hareketle bu araştırmanın temel amacı Türkiye’de özel sektörde faaliyet gösteren ve TİDE’ye üye olan iç denetçilerin yürüttükleri iç denetim faaliyetlerinin kalitesinin tespit edilmesi, ayrıca iç denetim kalitesinin iç denetçilerin demografik özellikleri açısından değerlendirilmesinin yapılmasıdır. Bu amaç doğrultunda iç denetçilere anket uygulanmış ve elde edilen verilerle ilgili analizler yapılmıştır. Araştırma sonucunda iç denetçilerin yürüttükleri iç denetim faaliyetlerinin kalitesi orta düzeyde olduğu tespit edilmiştir. Ayrıca iç denetim faaliyetlerinin kalitesinin değerlendirilmesinde iç denetçilerin pozisyonlarının ve faaliyetlerini yürüttükleri işletmelerin faaliyet konusunun etkili olduğu ancak; yaş, cinsiyet ve eğitim durumlarının herhangi bir etkisinin olmadığı tespit edilmiştir. Ayrıca işlemelerin kurumsallaşması ve kuruma sağlayacağı katma değer açısından iç denetim kalitesinin önemi üzerinde durulmuştur.

References

  • Abbass, D. A. & Aleqab, M. M. (2013). Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms. International Business Research, 6(4), 67-80.
  • Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal audit quality and financial reporting quality: The joint importance of independence and competence. Journal of Accounting Research, 54(1), 3-40.
  • Baharud-din, Z., Shokiyah, A., & Ibrahim, M. S. (2014). Factors that contribute to the effectiveness of internal audit in public sector. International Proceedings of Economics Development and Research, 70, 126.
  • Bello, S. M., Ahmad , A. C. & Yusof, N. Z. (2018). Internal audit quality dimensions and organizational performance in Nigerian federal universities: the role of top management support. Journal of Business and Retail Management Research, 13(1), 156-170.
  • Deribe, W. J. & Regasa, D. G. (2014). Factors Determining Internal Audit Quality: Empirical Evidence from Ethiopian Commercial Banks. Research Journal of Finance and Accounting, 5(23), 86-95.
  • DeSimone, S. M. (2016). Three Empirical Studies of Internal Audit Quality. Bentley University Unpublished Doctoral Thesis, ABD.
  • Dityatama, A. (2015). The Influence of Internal Auditor’s Competency and Independency to the Internal Auditor’s Due Professional Care and the Implication to the Internal Audit Quality. Research Journal of Finance and Accounting, 6(6), 179-190.
  • George, D., Theofanis, K., & Konstantinos, A. (2015). Factors associated with internal audit effectiveness: Evidence from Greece. Journal of Accounting and Taxation, 7(7), 113- 122.
  • Gros, M., Koch, S., & Wallek, C. (2017). Internal audit function quality and financial reporting: results of a survey on German listed companies. Journal of Management & Governance, 21(2), 291-329.
  • IIA Uluslararası İç Denetim Standartları, (2016). Mesleki Uygulama Çerçevesi Kapsamında Uluslararası İç Denetim Standartları. Ankara: TİDE.
  • Kabuye, F., Bugambiro, N., Akugizibwe, I., Nuwasiima, S. & Naigaga, S. (2019). The Influence of Tone at the Top Management Level and Internal Audit Quality on the Effectiveness of Risk Management Practices in the Financial Services Sector. Cogent Business & Management, 2019(6), 1-24.
  • Parlak, N. (2020). İç Denetim Sisteminin Etkinliği ve Verimliliğe Etkisi: Özel Sağlık Kuruluşu Personeli Üzerine Bir Uygulama. Denetişim, (20), 96-107.
  • Saleem, K. S., Zraqat, O. M. & Okour , S. M. (2019). The Effect of Internal Audit Quality (IAQ) on Enterprise Risk Management (ERM) in Accordance to COSO Framework . European Journal of Scientific Research, 152(2), 177-188.
  • Tüm, K. (2013). Kurumsal yönetim, iç denetim ve iç denetimin kalitesi: Kalite Güvence ve Geliştirme Programı. Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17(2), 93-112.
  • Uyar, M. (2018). Hata Yönetim Anlayışı, İç Denetim Etkinliği ve Öz Yetkinliğin Muhasebecilerin Hata İşleme Davranışına Etkileri Üzerine Keşifsel Bir İnceleme. Third Sector Social Economic Review, 53(3), 759.
  • Musah, A. (2018). Determinants of internal audit effectiveness in State-Owned Enterprises (SOEs) in Ghana.
  • Neamah, A. P. I. S. (2020). Effect of Internal Audit Quality Standards in the Corporate Governance: Application Study in Banking Companies Listed on the Iraq Stock Exchange. Tikrit Journal of Administration and Economics Sciences, 16(50 Part 1).
  • Roussy, M. & Brivot, M. (2016). Internal Audit Quality: A Polysemous Notion? Accounting, Auditing & Accountability Journal, 29(5), 714-738.
  • Prawitt, D. F., Sharp, N. Y. & Wood, D. A. (2012). Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong? Contemporary Accounting Research, 29(4), 1109-1136.
  • Prawitt, D. F., Smith, J. L. & Wood, A. D. (2009). Internal Audit Quality and Earning Management. The Accounting Review, 84(4), 1255-1280.
  • Regoliosi, C., & d'Eri, A. (2014). "Good" Corporate Governance and the Quality of Internal Auditing Departments in Italian Listed Firms. An Exploratory Investigation in Italian Listed Firms. Journal of Management & Governance, 2014(18), 891-920.
  • Roussy, M. & Brivot, M. (2016). Internal Audit Quality: A Polysemous Notion? Accounting, Auditing & Accountability Journal, 29(5), 714-738.
  • Shaqqour, O. F. (2017). The corporate governance mechanisms and the internal audit quality. International Journal of Managerial Studies and Research (IJMSR), 5(2), 82- 90
  • Shbail, M. O. (2018). The Associations of Internal Audit Quality with Job Burnout and Job Satisfaction Based on Theory of Reasoned Action. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(2), 208-217.
  • Usang, O. U. & Salim, B. (2016). Dimensions of Internal Audit Quality and Performance of Local Governments in Nigeria. Asian Social Science, 12(4), 28-36. Elektronik Kaynaklar
  • https://bertankaya.net/2009/11/c-denetim-faaliyetiniz-etkin-mi-kddm-c-denetim-deerlendirme-modeli/

Quality Indıcators In Internal Audıt: A Research In Turkey

Year 2022, Volume: 25 Issue: 1, 74 - 87, 30.04.2022
https://doi.org/10.29249/selcuksbmyd.1060805

Abstract

Internal audit activities have an important place that enterprises to continue their existence in the global competition environment, in regard of to keeping up with the rapidly developing technology and to institutionalize. In addition, internal audit activities have important duties to ensuring the continuity of the enterprise and to increasing the efficiency and productivity of its activities. Increasing the quality of internal audit activities in an enterprise is important in terms of the added value it will provide to that enterprise. At this point, internal audit quality helps to understand the changing and evolving business needs with technology and to understand how contemporary organizations are managed. From this point of view, the main purpose of this research is to determine the quality of the internal audit activities carried out by the internal auditors operating in the private sector in Turkey and who are members of TIDE, and also to evaluate the internal audit quality in regard of the demographic characteristics of the internal auditors. In accordance with this purpose, a survey was applied to the internal auditors and analyzes were made on the data obtained. As a result of the research, it has been determined that the quality of the internal audit activities carried out by the internal auditors is moderate. In addition, in the evaluation of the quality of internal audit activities, the positions of the internal auditors and the field of activity of the enterprises they carry out their activities are effective but determined that age, gender and educational status did not have any effect. Also the importance of internal audit quality in regard of the institutionalization of the embroidery and the added value it will provide to the institution has been emphasized.

References

  • Abbass, D. A. & Aleqab, M. M. (2013). Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms. International Business Research, 6(4), 67-80.
  • Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal audit quality and financial reporting quality: The joint importance of independence and competence. Journal of Accounting Research, 54(1), 3-40.
  • Baharud-din, Z., Shokiyah, A., & Ibrahim, M. S. (2014). Factors that contribute to the effectiveness of internal audit in public sector. International Proceedings of Economics Development and Research, 70, 126.
  • Bello, S. M., Ahmad , A. C. & Yusof, N. Z. (2018). Internal audit quality dimensions and organizational performance in Nigerian federal universities: the role of top management support. Journal of Business and Retail Management Research, 13(1), 156-170.
  • Deribe, W. J. & Regasa, D. G. (2014). Factors Determining Internal Audit Quality: Empirical Evidence from Ethiopian Commercial Banks. Research Journal of Finance and Accounting, 5(23), 86-95.
  • DeSimone, S. M. (2016). Three Empirical Studies of Internal Audit Quality. Bentley University Unpublished Doctoral Thesis, ABD.
  • Dityatama, A. (2015). The Influence of Internal Auditor’s Competency and Independency to the Internal Auditor’s Due Professional Care and the Implication to the Internal Audit Quality. Research Journal of Finance and Accounting, 6(6), 179-190.
  • George, D., Theofanis, K., & Konstantinos, A. (2015). Factors associated with internal audit effectiveness: Evidence from Greece. Journal of Accounting and Taxation, 7(7), 113- 122.
  • Gros, M., Koch, S., & Wallek, C. (2017). Internal audit function quality and financial reporting: results of a survey on German listed companies. Journal of Management & Governance, 21(2), 291-329.
  • IIA Uluslararası İç Denetim Standartları, (2016). Mesleki Uygulama Çerçevesi Kapsamında Uluslararası İç Denetim Standartları. Ankara: TİDE.
  • Kabuye, F., Bugambiro, N., Akugizibwe, I., Nuwasiima, S. & Naigaga, S. (2019). The Influence of Tone at the Top Management Level and Internal Audit Quality on the Effectiveness of Risk Management Practices in the Financial Services Sector. Cogent Business & Management, 2019(6), 1-24.
  • Parlak, N. (2020). İç Denetim Sisteminin Etkinliği ve Verimliliğe Etkisi: Özel Sağlık Kuruluşu Personeli Üzerine Bir Uygulama. Denetişim, (20), 96-107.
  • Saleem, K. S., Zraqat, O. M. & Okour , S. M. (2019). The Effect of Internal Audit Quality (IAQ) on Enterprise Risk Management (ERM) in Accordance to COSO Framework . European Journal of Scientific Research, 152(2), 177-188.
  • Tüm, K. (2013). Kurumsal yönetim, iç denetim ve iç denetimin kalitesi: Kalite Güvence ve Geliştirme Programı. Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17(2), 93-112.
  • Uyar, M. (2018). Hata Yönetim Anlayışı, İç Denetim Etkinliği ve Öz Yetkinliğin Muhasebecilerin Hata İşleme Davranışına Etkileri Üzerine Keşifsel Bir İnceleme. Third Sector Social Economic Review, 53(3), 759.
  • Musah, A. (2018). Determinants of internal audit effectiveness in State-Owned Enterprises (SOEs) in Ghana.
  • Neamah, A. P. I. S. (2020). Effect of Internal Audit Quality Standards in the Corporate Governance: Application Study in Banking Companies Listed on the Iraq Stock Exchange. Tikrit Journal of Administration and Economics Sciences, 16(50 Part 1).
  • Roussy, M. & Brivot, M. (2016). Internal Audit Quality: A Polysemous Notion? Accounting, Auditing & Accountability Journal, 29(5), 714-738.
  • Prawitt, D. F., Sharp, N. Y. & Wood, D. A. (2012). Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong? Contemporary Accounting Research, 29(4), 1109-1136.
  • Prawitt, D. F., Smith, J. L. & Wood, A. D. (2009). Internal Audit Quality and Earning Management. The Accounting Review, 84(4), 1255-1280.
  • Regoliosi, C., & d'Eri, A. (2014). "Good" Corporate Governance and the Quality of Internal Auditing Departments in Italian Listed Firms. An Exploratory Investigation in Italian Listed Firms. Journal of Management & Governance, 2014(18), 891-920.
  • Roussy, M. & Brivot, M. (2016). Internal Audit Quality: A Polysemous Notion? Accounting, Auditing & Accountability Journal, 29(5), 714-738.
  • Shaqqour, O. F. (2017). The corporate governance mechanisms and the internal audit quality. International Journal of Managerial Studies and Research (IJMSR), 5(2), 82- 90
  • Shbail, M. O. (2018). The Associations of Internal Audit Quality with Job Burnout and Job Satisfaction Based on Theory of Reasoned Action. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(2), 208-217.
  • Usang, O. U. & Salim, B. (2016). Dimensions of Internal Audit Quality and Performance of Local Governments in Nigeria. Asian Social Science, 12(4), 28-36. Elektronik Kaynaklar
  • https://bertankaya.net/2009/11/c-denetim-faaliyetiniz-etkin-mi-kddm-c-denetim-deerlendirme-modeli/
There are 26 citations in total.

Details

Primary Language Turkish
Journal Section Original Research Articles
Authors

Meryem Uslu 0000-0002-1953-3777

Ali Kestane 0000-0002-7049-0354

Rıdvan Sezgin 0000-0001-8376-9496

Publication Date April 30, 2022
Submission Date January 22, 2022
Published in Issue Year 2022 Volume: 25 Issue: 1

Cite

APA Uslu, M., Kestane, A., & Sezgin, R. (2022). İç Denetimde Kalite Göstergeleri: Türkiye’de Bir Araştırma. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 25(1), 74-87. https://doi.org/10.29249/selcuksbmyd.1060805

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