STRATEGIC EXECUTIVE AUDIT CHALLANGES IN ORGANIZATIONS' GOAL ACCOMPLISHMENT

Abstract

Purpose-Strategic executive auditing aims to evaluate corporation executives through the usage of management tools, knowledge and commitment to assess the level of capacity and by focusing on existing strategies. 

Methodology-The method of the strategic executive audit in an organization is to ensure the financial objectives, operational objectives and production are produced or offered by the organization according to their needs and expectations. Strategic executive audit wish to examine and evaluations of executive management processes, including the measurement of corporation performance versus the corporation strategy.

Findings-The strategic executive audit function is highlighted by a decision on how best to implement strategic audits for the benefit of the organization, take into account current or recent audits, and adjust the opportunities and objectives of future audits with strategic, operational, financial, compliance and competitive analyzes of management strategies.

Conclusion-There is an important relationship between the organization's resources, managerial skills, working processes, organization structure, values ​​and objectives of implementing the strategic audit results. In order to add the most value when performing strategy executive audits, it requires more broad strategy and implementation knowledge.

Keywords

• Strategic audit,professional skepticism,executive management,audit analysis

ORGANİZASYONLARDA HEDEFE ULAŞMAKTA STRATEJİK DENETİM ZORLUKLARI

Abstract

Amaç - Stratejik yönetim denetimi, şirket yöneticilerini, yönetim araçlarının kullanımını ve ayrıca kapasite düzeyini değerlendirmek için bilgi, bağlılık ve mevcut stratejilere odaklanarak değerlendirmeyi amaçlamaktadır.

Metodoloji - Bir organizasyonda stratejik yönetim denetiminin amacı, finansal hedeflerin, operasyonel hedeflerin ve üretimin organizasyonun ihtiyaç ve beklentilerine göre üretilmesini veya sunulmasını sağlamaktır. Stratejik yönetim denetimi, şirket performansı ile şirket stratejisine göre ölçüm de dahil olmak üzere, uygulanan yönetim süreçlerinin incelenmesini ve değerlendirilmesini sağlar.

Bulgular - Stratejik yönetim denetim fonksiyonu, denetimlerin kuruluş yararına en iyi şekilde uygulanacağı, mevcut veya yeni denetimlerin nasıl ele alınacağı ve gelecekteki denetimlerin stratejik, operasyonel, finansal ve  fırsat  hedeflerinin nasıl belirleneceği ile ilgili kararları göstermektedir.   

Sonuç - Kurumun kaynakları, yönetim becerileri, çalışma süreçleri, organizasyon yapısı, stratejik denetim sonuçlarının uygulanmasının değerleri ve amaçları arasında önemli bir ilişki vardır. Stratejik yürütme denetimlerini yaparken en fazla değeri katmak için daha geniş bir strateji ve uygulama bilgisi gerekmektedir.

Keywords

• Stratejik denetim,profesyonel şüphecilik,üst yönetim,denetim analizi

References

1. Ansoff, H. I. (1987). “Strategic Management of Technology”. The Journal of Business Strategy. 7: 28-39.
2. Barney JB. 2001a. Resource-based theories of competitive advantage: a ten-year retrospective on the resource-based view. Journal of Management 27: 643 – 650.
3. Carson, D. (1990). Some exploratory models for assessing small firm's marketing performance (a qualitative approach). European Journal of Marketing, 24/1, 5–51.
4. Coyle, A. (2003). Humanity in prison : questions of definition and audit. London: International Centre for Prison Studies.
5. Feurer, R., and Chaharbaghi, K. (1995). "Strategy Development: Past, Present and Future." Management Decision 33(6): 11-21.
6. Fred, R.D. 2011 - Strategic management: Concepts and case.13th ed. Pearson Education, Inc. Prentice Hall. New Jersey
7. Gibbons PT, O'Connor T (2005). Influences on §strategic planning processes among Irish SMEs. Journal of Small Business Management, 43(2). (http://www.questia.com/library/journal/1G1-13287076).
8. Hofer, W. C. & Schendel, D. (1978). Strategy Formulation: Analytical Concepts, West Pub.Company, Amazon.com

9. Hunger D.J, Wheelenl T.L, 2006- Concepts in Strategic Management and Business Policy. 10th ed. Pearson Education, Inc. New Jersey
10. Institute of InternalI Auditors, The (2001). Practice advisory 2110-1: Assessing the adequacy of risk management processes. Retrieved October 11, 2008.
11. Lindblom, C. E. (1959). e Science of Muddling rough. Public Administration Review, 79-88.
12. Lumpkin, GT, & Dess, GG. (2006). The effect of simplicity on the strategy-performance relationship: a note. Journal of Management Studies, 43(7), 1583–1604.
13. Menzel, D, & Günther, L. (2012). Formal and informal strategizing in a SME. Proceedings of the International Symposium on Innovation Methods and Innovation Management, Chemnitz, Germany, 29–30 March, 2012.
14. Michael A. Hitt, R. Duane Ireland, Robert E. Hoskisson, Strategic Management, Concepts & Cases, Competitiveness and Globalization, 2009, 2007 South-Western, 8th Edition, 34-45
15. Stacey, R. (1996). Complexity and Creativity in Organizations, Berrett-Koehler, San Francisco
16. Mintzberg Henry (1994) e Rise and Fall of Strategic Planning Hemel Hempstead: Prentice Hall
17. Moeller, R. & Witt, H. (2005). Brinks’ modern internal auditing, 6th edition, p292, Wiley Publishing.
18. Nagel, A. (1984). Organizing for strategic management. Long Range Planning, 17(5), 71–78.
19. Pearce, JA, II, & Robinson, RB, Jr. (2011). Strategic management: strategy formulation, implementation, and control (12th ed.). Chicago, IL: R. D. Irwin, Inc.
20. Pickett, K.S. & Pickett, J.M., 2005. Auditing for Managers the Ultimate Risk, England.
21. Porter, EM. (1985). Competitive advantage: creating and sustaining superior performance. New York: Free Press.
22. Porter, Michael (1986). Competitive Strategy. Harvard Business School Press.
23. Priem RL, Butler JE. 2001. Is the resource-based ‘view’ a useful perspective for strategic management research? Academy of Management Review 26(1): 22–40.
24. Quinn, J. B. (1980). Strategies for change: logical incrementalism. Burr Ridge: Richard D, Irwin.
25. Ritson, Neil, (2011). Strategic Management, 22-31
26. Steiner, George (1979). Strategic Planning. Free Press.
27. Wheelen, Thomas L. & Hunger, David J. Strategic Management and business policy, Upper Saddle River, N.J Prentice Hall 2002