İÇ DENETİM DENEYİMİ İLE İÇ DENETİM ETKİNLİĞİ ARASINDAKİ İLİŞKİ: LİTERATÜR TARAMASI

Yıl 2022, Sayı: 24, 117 - 133, 30.01.2022

Murat Görmen

Öz

İç denetim etkinliğinin iç denetimin başarısı için gerekli olması ve deneyim olmadan etkinliğin başarılamayacağı gerçeği iç denetçi deneyimi ile iç denetimin etkinliği arasındaki ilişkinin incelenmesini cazip hale getirmiş ve akademik yazın bu kapsamda taranmıştır. Kurumsal süreçler ile ilgili deneyimin bu tür süreçlerin geliştirilmesinde önemli bir rol oynaması gibi bir kurumdaki iç denetim deneyiminin artması da iç denetçilerin kurumdaki etkinliğinin artmasına katkıda bulunacaktır. Bu çalışmanın amacı, Dünyada ve Türkiye’de kamu/özel sektör kuruluşlarında denetim deneyimi ile iç denetim etkinliği arasındaki ilişkinin ilgili yazın taranarak incelenmesi ve Türkiye’de Bakanlıklar özelinde yapılacak ampirik (deneysel) çalışmalara alt yapı oluşturabilmektir. Bu makale bir literatür inceleme çalışmasıdır ve çalışma sonucunda denetim deneyiminin Türk kamu kurumlarında iç denetçilerin etkinliğini etkileyebileceği kanaatine ulaşılmıştır. Bu makalenin ampirik olarak da doğrulanması konuyla ilgili yapılacak çalışmalara ışık tutacaktır.

Anahtar Kelimeler

İç Denetim, Etkinlik, Deneyim

THE RELATIONSHIP BETWEEN INTERNAL AUDIT EXPERIENCE AND INTERNAL AUDIT EFFECTIVENESS: LITERATURE REVIEW

Öz

The fact that the effectiveness of internal auditing is necessary for the success of internal audit and that the effectiveness cannot be achieved without experience has made it attractive to examine the relationship between the experience of the internal auditor and the effectiveness of internal auditing. The academic literature has been scanned in this context. Just as experience with corporate processes plays an important role in the development of such processes, an increase in internal audit experience in an organization will also contribute to an increase in the effectiveness of internal auditors in the organization. In this direction, the aim of this study is to guide the empirical (experimental) studies to be carried out in the Public Ministries in Turkey by scanning the related article that examined the relationship between audit experience and internal audit effectiveness in public/private sector organizations in the world and in Turkey. This article is a literature review study and as a result of the study, it was concluded that audit experience can affect the effectiveness of internal auditors in Turkish public ministries. The empirical confirmation of this article will shed light on the studies to be done on the subject.

Anahtar Kelimeler

Internal Audit, Experience, Effectiveness

Kaynakça

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