Türkiye Kamu Sektöründe İç Denetimin Etkinliği: Görev Karmaşıklığının Düzenleyici Etkisi

Yıl 2022, Cilt: 6 Sayı: 3, 2831 - 2851, 30.09.2022

Ahmet Onay

https://doi.org/10.29023/alanyaakademik.1111265

Öz

Bu çalışmanın amacı, kamu sektöründe iç denetçilerin bağımsızlığı, mesleki yetkinlik, yönetimin desteği ve organizasyondaki iç denetçi sayısının iç denetimin etkinliğini üzerindeki etkisini ortaya çıkarmaktır. Ek olarak görev karmaşıklığının düzenleyici etkisi araştırılmıştır. Araştırma modelinde kurgulanan değişkenler arasındaki doğrudan ilişkileri ortaya çıkarmak için çoklu regresyon analizi ve düzenleyici etkiyi tespit etmek için Process Makro 4.0 metodolojisi yürütülmüştür. Bulgular; iç denetçilerin bağımsızlığı, mesleki yetkinliği ve yönetimden alınan desteğin iç denetimin etkinliğini yordayan faktörler olduğunu göstermiştir. Organizasyondaki denetçi sayısının ise herhangi bir etkisinin olduğu belirlenememiştir. Bulgular, görev karmaşıklığının iç denetimin etkinliğini yordadığı tespit edilen üç değişken üzerinde düzenleyici etkiye sahip olduğunu göstermiştir. Çalışmamız kapsamında görev karmaşıklığının düşük-orta-yüksek düzeylerdeki karakteristiği sunulmuştur. Bulgularımız, kamu sektöründe, iç denetçilerin görevlerinin farklı karmaşıklık düzeylerinden güçlü bir şekilde etkilenebileceğini göstermektedir. Bu nedenle kamu sektöründe iç denetimin etkinliğini geliştirmekten sorumlu olan karar alıcılar, kamu kurumlarındaki farklı karmaşıklık düzeylerini dikkate alarak politikalarını belirlemelidirler.

Anahtar Kelimeler

Kamu Sektörü, Bağımsızlık, Yönetimin Desteği, Mesleki Yetkinlik, Görev Karmaşıklığı.

Internal Audit Effectiveness in the Turkish Public Sector: Moderator Effect of Task Complexity

Öz

The purpose of current study is to reveal the effect of internal auditors' independence, professional competence, management support and the number of internal auditors in the organization on the internal audit effectiveness in the public sector. In addition, the moderator effect of task complexity is investigated. Multiple regression analysis was used to reveal the direct relationships between the variables constructed in the research model, and Process Macro 4.0 methodology was used to determine the moderator effect. The findings demonstrated that the independence of internal auditors, their professional competence, and the support received from management are factors that predict the internal audit effectiveness. It was not determined that the number of auditors in the organization had any effect. The findings showed that task complexity had a moderating effect on three variables found to predict the internal audit effectiveness. Within the scope of our study, the characteristics of task complexity at low-medium-high levels are presented. Our findings suggest that in the public sector, the roles of internal auditors can be strongly influenced by different levels of complexity. Therefore, decision makers responsible for improving the internal audit effectiveness in the public sector should determine their policies taking into account the different levels of complexity in different public institut.

Anahtar Kelimeler

Public Sector, Independence, Management Support, Professional Competence, Task Complexity.

Kaynakça

• Abdolmohammadi, M., & Wright, A. (1987). An examination of the effects of experience and task complexity on audit judgments. Accounting Review, 1-13.
• Abu‐Azza, W. (2012). Perceived effectiveness of the internal audit function in Libya: A qualitative study using institutional and Marxist theories. University of Southern Queensland, Australia (unpublished PhD dissertation).
• Alqudah, H. M., Amran, N. A., & Hassan, H. (2019). Factors affecting the internal auditors’ effectiveness in the Jordanian public sector: The moderating effect of task complexity. EuroMed Journal of Business, 14(3), 251-273.
• Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
• Arena, M., & Azzone, G. (2009). Internal audit departments: adoption and characteristics in Italian companies. International Journal of Auditing, 11(2), 91-114.
• Badara, M. A. S., & Saidin, S. Z. (2014). Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective. Middle-East Journal of Scientific Research, 19(4), 460-471.
• Bednarek, P. (2018). Factors affecting the internal audit effectiveness: A survey of the Polish private and public sectors. Efficiency in business and economics, 1(1), 1-16.
• Bonner, S. E. (1994). A model of the effects of audit task complexity. Accounting, organizations and society, 19(3), 213-234.
• Christopher, J. (2018). The failure of internal audit: monitoring gaps and a case for a new focus. Journal of Management Inquiry, 28(4), 1-12.
• Coetzee, P., & Erasmus, L. J. (2017). What drives and measures public sector internal audit effectiveness? Dependent and independent variables. International Journal of Auditing, 21(3), 237-248.
• Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 296-307.
• Dejnaronk, J., Little, H. T., Mujtaba, B. G., & McClelland, R. (2016). Factors influencing the effectiveness of the internal audit function in Thailand. Journal of Business and Policy Research, 11(2), 80-93.
• Dellai, H., Ali, M. & Omri, B. (2016). Factors affecting the internal audit effectiveness in Tunisian organizations. Research Journal of Finance and Accounting, 7(16), 2222-2847.
• D'Onza, G., &Sarens, G. (2018). Factors that enhance the quality of the relationships between internal auditors and auditees: Evidence from Italian companies. International Journal of Auditing, 22(1), 1-12.
• Endaya, K. A. & Hanefah, M. M. (2016). Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management. Journal of Economic and Administrative Sciences, 32(2), 160-176.
• Erasmus, L., & Coetzee, P. (2018). Drivers of stakeholders’ view of internal audit effectiveness: Management versus audit committee. Managerial Auditing Journal, 33(1), 90-114.
• Goodhue, D. L., & Thompson, R. L. (1995). Task-technology fit and individual performance. MIS quarterly, 19(2), 213-236.
• Gul, F., & Subramaniam, N. (1994). Audit committees, gifts and discounts, and familiarity as factors affecting internal auditors' professional objectivity. Review of business studies, 3(1), 89-99.
• Hair J. F., Anderson R. E., Babin B. J. & Black W. C. (2010). Multivariate data analysis: A Global Perspective (7th ed.), NJ: Pearson-Prentice Hall.
• Halimah, A., Othman, R., Othman, R., & Jusoff, K. (2009). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5(9), 53-62.
• Hayes, A. F. (2022). Mediation, moderation, and conditional process analysis. Introduction to mediation, moderation, and conditional process analysis: A regression-based approach (3rd ed.), New York: Guilford Press.
• Institute of Internal Auditors Research Foundation (IIARF) (2013), International Professional Practice Framework. Altamonte Springs, FL: IIA Research Foundation.
• Lawshe, C. H. (1975). A quantitative approach to content validity. Personnel Psychology, 28, 563–575.
• MacRae, E., & Van Gils, D. (2014). Nine elements required for internal auditeffectiveness in the public sector: A global assessment based on the IIA's2010 global internal audit survey. Altamonte Springs, FL: IIARF.
• Mihret, D. G., & Yismaw, A. W. (2007). Internal audit effectiveness: an Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470-485.
• Onay, A. (2021). Factors affecting the internal audit effectiveness: A research of the Turkish private sector organizations. Ege Academic Review, 21(1), 1-15.
• Onumah, J. M., & Krah, R. Y. (2012). Barriers and catalysts to effective internal audit in the Ghanaian public sector. Research in Accounting in Emerging Economies: Accounting in Africa. Emerald Group Publishing Limited.
• Paape, L. (2007). Corporate governance: The impact on the role, position, and scope of services of the internal audit function. Rotterdam: Erasmus University / Erasmus School of Economics, Erasmus Research Institute of Management.
• Sarens, G. (2009). Internal auditing research: Where are we going? Editorial. International Journal of Auditing, 13(1), 1-7.
• Sayrani, M., Khajavi, S., & Noshadi, M. (2009). An Examination of the effects of experience and task complexity on audit judgments. Accounting and Auditing Review, 16(2), 35-50.
• Tabachnick, B. G. & Fidell, L. S. (2013). Using multivariate statistics (Vol. 6). Boston, MA: Pearson.
• Turetken, O., Jethefer, S., & Ozkan, B. (2020). Internal audit effectiveness: operationalization and influencing factors. Managerial Auditing Journal, 35(2), 238-271.
• Zimmer, J. C., Henry, R. M. & Butler, B. S. (2007). Determinants of the use of relational and nonrelational information sources. Journal of Management Information Systems, 24(3), 297-331.