İç Kontrol Sistemlerinin Organizasyonel Etkinlik Üzerindeki Etkisinin İncelenmesi: Libya Petrol ve Gaz Sektörü Araştırması

Yıl 2025, Cilt: 2 Sayı: 2, 71 - 82, 30.11.2025

Wasim Fathi Mohamed Berbash , Doğuş Ektik

Öz

Bu çalışma, Libya’nın petrol ve gaz sektöründe iç kontrol sistemlerinin (İKS) örgütsel verimlilik üzerindeki etkisini incelemektedir. Nicel bir araştırma yöntemi kullanılarak, Libya Ulusal Petrol Kurumu (NOC) çalışanlarından yapılandırılmış anket yoluyla veriler toplanmış ve COSO çerçevesi bileşenleri ile örgütsel etkililik ölçütleri arasındaki ilişki araştırılmıştır. Sonuçlar, özellikle iletişim ve kontrol ortamı açısından anlamlı ve pozitif ilişkiler ortaya koymaktadır. Karşılaşılan başlıca zorluklar arasında güncel teknolojilerin sınırlı kullanımı, bölünmüş yönetim ve eğitim eksikliği yer almaktadır. Çalışma, iç kontrol sistemlerinin düzenleyici iyileştirmeler, dijital dönüşüm ve iş gücü geliştirme yoluyla güçlendirilmesinin önemini vurgulamaktadır.

Anahtar Kelimeler

İç Kontrol Sistemleri , Örgütsel Verimlilik , Petrol ve Gaz Sektörü , COSO Framework , Ulusal Petrol Kurumu

Examining the Effect of Internal Control Systems on Organizational Effectiveness: Libya Oil and Gas Sector Study

Öz

This study examines the effect of internal control systems (ICS) on organizational effectiveness in Libya’s oil and gas sector. Using a quantitative research, the study collected data from employees at the National Oil Corporation (NOC) via structured survey, the research investigates the relationship between COSO framework components and organizational effectiveness measures. Results indicate significant positive associations, particularly for communication and control environment. Critical challenges include limited use if updated technology, divided governance, and lack of training. The study underlines the significance of strengthening ICS through regulatory improvements, digital transformation and workforce development.

Anahtar Kelimeler

Internal Control Systems , Organizational Effectiveness , Oil and Gas Sector , COSO Framework , National Oil Corporation

Kaynakça

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