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KAMUDA İÇ DENETİM GÖREVİNE YENİ BAŞLAYAN İÇ DENETÇİLERİ GELİŞTİRMEYE YÖNELİK İŞYERİNDE ÖĞRENME ÇERÇEVESİ ÖNERİSİ

Yıl 2023, , 297 - 318, 12.01.2023
https://doi.org/10.55322/mdbakis.1138647

Öz

Son yıllarda kuruma katma değerli hizmetler sağlayabilecek yetkin iç denetçilere ve bu yetkinliğin
sebep olacağı etkin bir iç denetim işlevine duyulan ihtiyacın artması, iç denetimde mesleki
yeterliliğin artırılmasına ve bu kapsamda iş yerinde öğrenme gereğinin giderek ön plana çıkmasına
neden olmuştur. Bir dizi “Ortak Bilgi Havuzu (CBOK)” oluşturma çalışmaları yürüten ve çeşitli
düzeylerde iç denetçiler için yetkinlik gereksinimlerini belirten Uluslararası İç Denetim Enstitüsü
(IIA), iç denetim yetkinlik çerçevesi geliştirmiş ancak göreve yeni başlayan iç denetçilerin belirlenen
yetkinliklere ulaşması için iş yerinde alması gereken eğitimlere atıfta bulunmamıştır. Konuyla ilgili
ulusal yazında bir çalışmaya rastlanmamış olup uluslararası yazında ise yapılan çalışmalar sınırlıdır.
Bu nedenle, bu nitel çalışmanın amacı, göreve yeni başlayan iç denetçileri eğitmek için bir işyerinde
öğrenme çerçevesi önermektir. Literatür taramasında iç denetim mesleğinin gelişimi ve bunun iç
denetçilerin yetkinlik gereksinimleri üzerindeki etkisi ile işyerinde öğrenmenin boyutları tartışılmıştır. Ayrıca bu çalışmada, farklı mesleklerin yetkinlik gereksinimleri ve bu gereksinimlerin işyeri öğrenme
bileşeni referans alınarak yeni göreve başlayan iç denetçilerin işyerinde öğrenme süreci küresel olarak
incelenmiş ve bunların eğitilmesi kapsamında bir iş yerinde öğrenme çerçevesi önerilmiştir. Kamu iç
denetim birimlerinin göreve yeni başlayan iç denetçilerinin eğitiminde bu çerçeveden faydalanması
önerilir.

Kaynakça

  • Abbott, L. J., Daugherty, B., Parker, S., ve 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. https://doi. org/10.1111/1475-679X.12099.
  • Adler, P.S. (2002). Corporate scandals: it's time for reflection in business schools. Academy of Management Perspectives, 16(3):148-149.
  • Allegrini, M., D'Onza, G., Paape, L., Melville, R. ve Sarens, G. (2006). The European literature review on internal auditing. Managerial Auditing Journal, 21(8):845-853.
  • Al-Matari, E.M., Al-Swidi, A.K. ve Fadzil, F.H.B. (2014). The effect of the internal audit and firm performance: a proposed research framework. International Review of Management and Marketing, 4(1):34-41.
  • Baert, H. ve Govaerts, N. (2012). Learning patterns of teams at the workplace. Journal of Workplace Learning, 24(7):538-550.
  • Bailey, J.A. (2010). Core competencies for today's internal auditor, Report II. The Institute of Internal Auditors Research Foundation (IIARF). Altamonte Springs: IIARF.
  • 5018 sayılı Kamu Malî Yönetimi ve Kontrol Kanunu (24.12.2003 tarih 25326 sayılı T.C. Resmi Gazete,).
  • Billet. S. (2004). Workplace participatory practices: conceptualising workplaces as learning environments. Journal of Workplace Learning, 16(6):312-324.
  • Billet, S., Gruber. H. ve Harteis, C. (2010). Learning through practice: models, traditions, orientations and approaches. New York: Springer.
  • Cacciattolo, K . (2015). Defining workplace learning. European Scientific Journal, ESJ, 11(10).,243-250.
  • Cheetham, G. ve Chivers, G. (1996), Towards a holistic model of professional competence. Journal of European Industrial Training, 20(5):20-30.
  • Chisholm, C.U. ve Blair, M.S.G. (2006), Extending the models for work-based learning into the life place. World Transactions on Engineering and Technology Education, 5(1):19-26.
  • Coetzee, P., Erasmus, L. ve Plant, K. (2015), Global assessment of internal audit competence: does one size fit all? The Southern African Business Review, 18:1-27.
  • Dall'Alba, G. ve Sandberg, J. (2006), Unveiling professional development: a critical review of stage models. Review of Educational Research, 76(3):383-412.
  • De Matas S. S. ve Keegan B. P., (2020), "A case study on adult and workplace learning ", International Journal of Education and Management Engineering (IJEME), 10(1),11-19, DOI: 10.5815/ijeme.2020.01.02.
  • Durand, T. (1998), The alchemy of competence. Hamel, G., Prahalad, C.K., Thomas , H. ve O'Neal, D. (ed.). Strategic flexibility: managing in a turbulent environment. New York:Wiley, 303-330.
  • Doman, T., Boshuizen, H., King, N. ve Scherpbier, A. (2007), Experience-based learning: a model linking the processes and outcomes of medical students' workplace learning. Medical Education, 41:84-91.
  • Ellstrom, P. ve Kock, H. (2008), Competence development in the workplace: concepts, strategies and effects. Asia Pacific Education Review, 9(1):5-20.
  • Ennis, M. (2008). A review of the literature and the role of the employment and training administration (ETA). U.S. Department of Labor, 1–25.
  • Epstein, R.M. ve Hundert, E.M. (2002), Defining and assessing professional competence. Journal of the American Medical Association, 287(2):226-235 .
  • Eraut, M.ve Hirsh, W. (2010), The significance of workplace learning for individuals, groups and organisations. Oxford: Skope.
  • Eraut,M. (2011),How researching learning at work can lead to tools for enhancing learning. The Sage handbook of workplace learning. Thousand Oaks:Sage.
  • Ernst & Young, (2008), Escalating the role of internal audit. http://www.de.ey.com/IE/en/lssues/Managing-finance/lntemal-audit. Erişim Tarihi: 27 Mart 2022.
  • Evans, K., Hodkinson, P., Rainbird, H. ve Unwin, L. (2006), Improving workplace learning. London: Routledge, 3-23.
  • Fenwick, T. (2013), Understanding transitions in professional practice and learning: towards new questions for research. Journal of Workplace Learning, 25(6):352-367.
  • Fike, R.L. (2005), Supply chain risk management (redefining the audit function within a large industrial company). Unpublished PhD thesis. Cambridge: Massachusetts Institute of Technology.
  • Foster, S.D. ve Greenawalt, M.B. (1995), Internal audit education: a comparison across countries. Managerial Auditing Journal, 10(3):31-36.
  • Fourie. H. (2014), Work-readiness of university graduates: an internal audit educational expectation gap in South Africa. Unpublished PhD thesis. Pretoria: University of Pretoria
  • Goepfert, S. (2006), Tell the world! Internal Auditor, 63(4):4-7.
  • Gramling, A.A., Maletta, M.J., Schneider, A.ve Church, B.K. (2004), The role of the internal audit function in corporate governance: a synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting Literature, 23:194-244.
  • Gray, K. ve Sim, J. (2011), Factors in the development of clinical informatics competence in early career health sciences professionals in Australia: a qualitative study. Advances in Health Sciences Education, 16(1):31-46.
  • Harrington, C. (2004), Internal audit's new role. Journal of Accountancy, 3(6):2-8.
  • Hass. S., Abdolmohammadi, M.J. ve Burnaby, P. (2006), The Americas literature review on internal auditing. Managerial Auditing Journal, 21(8):835-844.
  • Hassall, T., Dunlop, A. ve Lewis, S. (1996), Internal audit education: exploring professional competence. Managerial Auditing Journal, 11(5):28-36.
  • Institute of Directors (loD). (2009), Third King report on governance for South Africa. South Africa. King Committee on Governance. Johannesburg: Institute of Directors (South Africa).
  • Institute of Internal Auditors (IIA). (1999), A vision for the future: professional practices framework for internal auditing. Altamonte Springs: Institute of Internal Auditors.
  • Institute of Internal Auditors (IIA). (2013), Internal auditor competency framework. https://na.theiia.org/about-us/about-ia/Pages/Competency-Framework.aspx. Erişim Tarihi: 12 Mart 2022.
  • Institute of Internal Auditors (IIA). (2015), Framework for internal audit effectiveness: The new IPPF. https://na.theiia.org/standards-gui dance/Pages/New-1PPF.aspx Erişim Tarihi: 10 Nisan 2022.
  • Institute of Internal Auditors Australia (IIA (AUS)). (2015), Get qualified with /IA Australia. http://www.iia.org.au/qualifications/getQualified.aspx Erişim Tarihi: 03 Nisan 2022.
  • Institute of Internal Auditors Research Foundation (IIARF). (2010), CBOK study. Altamonte Springs:IIARF.
  • Institute of Internal Auditors Research Foundation (IIARF). (2014), Internal audit around the world: a perspective on global regions. Altamonte Springs: IIARF.
  • Institute of Internal Auditors (South Africa) (IIA (SA)).(2015), Path to professional recognition in internal audit.http://www.iiasa.org.za/?page=Cert_CP_Overview Erişim Tarihi: 25 Nisan 2022.
  • Institute of Internal Auditors (UK ve Ireland). (IIA (UK ve Ireland)). (2015), Qualifications and CPD. http://www.iia.org.uk/en/ Qualifications_and_CPD/index.cfm Erişim Tarihi: 29 Nisan 2022.
  • International Federation of Accountants (IFAC). (2014), Handbook of international education pronouncements, http://www.ifac.org/ publications-resources/2014-handbook-intemational-education­ pronouncements Erişim Tarihi 09 Şubat 2022.
  • İç Denetçilerin Çalışma Usul ve Esasları Hakkında Yönetmelik (12.07.2006 tarih, 26226 sayılı T.C. Resmi Gazete).
  • Jacobs, R.L. ve Park. Y. (2009), A proposed conceptual framework for workplace learning: implications for theory development and research in human resource development. Human Resource Development Review. 8(2):133- 150.
  • James, S. ve Holmes. C. (2012), Developing vocational excellence: learning environments within work environments. SKOPE Research Paper No. 112. Cardiff:SKOPE.
  • Jarvis, P. (2011), Adult learning in the social context. New York: Routledge.
  • Johansson, K. ve Abrahamsson, L. (2018), “Gender-equal organizations as prerequisite for workplace learning”, The Learning Organization, 25(1), 10-18.
  • Kostos. C. (2006), Leaming in the knowledge age, where the individual is at the centre of learning strategy and organisational success. Australian Journal of Adult Learning, 46(1):75.
  • KPMG. (2008), The evolving role of the internal auditor: value creation and preservation from an internal audit perspective. https://www . kpmg. Com / ZA / en / lssues And lnsights/ArticlesPublications/Risk­Compliance/Documentsffhe%20Evolving%20role%20of%20the%201ntemal %20Auditor.pdf Erişim Tarihi: 10 Nisan 2022.
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  • Lenz, R. ve Hahn, U. (2015), A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30(1):5-33.
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  • Lohman, M.C (2005), A survey of factors influencing the engagement of two professional groups in informal workplace learning activities. Human Resource Development Quarterly, 16(4):501-527.
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  • Mann, K.V.(2011),Theoretical perspectives in medical education: past experience and future possibilities. Medical Education, 45(1):60-68.
  • Matthews. P. (1999), Workplace learning: an holistic model. The Learning Organization, 6(1):18-29.
  • McCartney, M.W., Marden, R.E. ve Adair, LP. (2002), Topical coverage in internal auditing: academic versus practitioner perceptions. Accounting Education, 11(4):311-329.
  • Metso. S. ve Kianto, A (2014), Vocational students' perspective on professional skills workplace learning. Journal of Workplace Learning, 26(2):128-148.
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  • Oxner, K. ve Oxner, T. (2006), Boom time for internal audit professionals. Internal Auditor, 63(3):6-10.
  • Palmer, K.N., Ziegenfuss, D.E. ve Pinsker, R.E. (2004), International knowledge, skills. and abilities of auditors/accountants:evidence from recent competency studies. Managerial Auditing Journal, 19(7):889-896.
  • Palo, S. (2013), Managers' perception with reference to the Durand's model of competency development. International Journal of Business Performance Management,14:19-37.
  • Pickett, K.H.S. (2010), The internal auditing handbook. 3rd Edition. Chichester: Wiley.
  • Pinnington, A.H. (2011), Competence development and career advancement in professional service firms. Personnel Review, 40(4):443-465.
  • Protiviti. (2010), Internal auditing capabilities and needs survey. http://www.protiviti.com/en-US/Documents/Surveys/2010-Internal-Audit­Capabilities-and-Needs-Survey-Protiviti.pdf Erişim Tarihi 09 Şubat 2022.
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A PROPOSAL FOR A WORKPLACE LEARNING FRAMEWORK TO DEVELOP INTERNAL AUDITORS WHO ARE NEW TO THE INTERNAL AUDIT PROFESSION İN THE PUBLIC SECTOR

Yıl 2023, , 297 - 318, 12.01.2023
https://doi.org/10.55322/mdbakis.1138647

Öz

In recent years, because of the increasing need for competent internal auditors who can provide
value-added services to the organization and an effective internal audit function, the need to increase
professional competence of internal auditors and, in this context, to learn at work is increasingly
coming to the fore. The International Institute of Internal Audit (IIA), which conducts work on
creating a number of “Common Body of Knowledge” and specifies competence requirements for
internal auditors at various levels, has developed an internal audit competence framework, but this
study does not refer to the training that internal auditors who are just starting out in the profession must
receive at work to achieve these specified competencies.There is not any study about the subject in the
national literature, and the studies conducted in the international literature are limited. Therefore, the
purpose of this qualitative study is to propose a workplace learning framework for training internal
auditors who are just starting out in the profession. In the literature review, the development of the
internal audit profession and its impact on the competence requirements of internal auditors and the
dimensions of learning in the workplace were discussed. In addition, the competency frameworks of
different professional organizations and the workplace learning component of these frameworks have
been referenced and the learning process of newly appointed internal auditors in the workplace has
been examined globally. It is recommended that public internal audit departments take advantage of
this framework in the training of internal auditors who have just started their duties.

Kaynakça

  • Abbott, L. J., Daugherty, B., Parker, S., ve 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. https://doi. org/10.1111/1475-679X.12099.
  • Adler, P.S. (2002). Corporate scandals: it's time for reflection in business schools. Academy of Management Perspectives, 16(3):148-149.
  • Allegrini, M., D'Onza, G., Paape, L., Melville, R. ve Sarens, G. (2006). The European literature review on internal auditing. Managerial Auditing Journal, 21(8):845-853.
  • Al-Matari, E.M., Al-Swidi, A.K. ve Fadzil, F.H.B. (2014). The effect of the internal audit and firm performance: a proposed research framework. International Review of Management and Marketing, 4(1):34-41.
  • Baert, H. ve Govaerts, N. (2012). Learning patterns of teams at the workplace. Journal of Workplace Learning, 24(7):538-550.
  • Bailey, J.A. (2010). Core competencies for today's internal auditor, Report II. The Institute of Internal Auditors Research Foundation (IIARF). Altamonte Springs: IIARF.
  • 5018 sayılı Kamu Malî Yönetimi ve Kontrol Kanunu (24.12.2003 tarih 25326 sayılı T.C. Resmi Gazete,).
  • Billet. S. (2004). Workplace participatory practices: conceptualising workplaces as learning environments. Journal of Workplace Learning, 16(6):312-324.
  • Billet, S., Gruber. H. ve Harteis, C. (2010). Learning through practice: models, traditions, orientations and approaches. New York: Springer.
  • Cacciattolo, K . (2015). Defining workplace learning. European Scientific Journal, ESJ, 11(10).,243-250.
  • Cheetham, G. ve Chivers, G. (1996), Towards a holistic model of professional competence. Journal of European Industrial Training, 20(5):20-30.
  • Chisholm, C.U. ve Blair, M.S.G. (2006), Extending the models for work-based learning into the life place. World Transactions on Engineering and Technology Education, 5(1):19-26.
  • Coetzee, P., Erasmus, L. ve Plant, K. (2015), Global assessment of internal audit competence: does one size fit all? The Southern African Business Review, 18:1-27.
  • Dall'Alba, G. ve Sandberg, J. (2006), Unveiling professional development: a critical review of stage models. Review of Educational Research, 76(3):383-412.
  • De Matas S. S. ve Keegan B. P., (2020), "A case study on adult and workplace learning ", International Journal of Education and Management Engineering (IJEME), 10(1),11-19, DOI: 10.5815/ijeme.2020.01.02.
  • Durand, T. (1998), The alchemy of competence. Hamel, G., Prahalad, C.K., Thomas , H. ve O'Neal, D. (ed.). Strategic flexibility: managing in a turbulent environment. New York:Wiley, 303-330.
  • Doman, T., Boshuizen, H., King, N. ve Scherpbier, A. (2007), Experience-based learning: a model linking the processes and outcomes of medical students' workplace learning. Medical Education, 41:84-91.
  • Ellstrom, P. ve Kock, H. (2008), Competence development in the workplace: concepts, strategies and effects. Asia Pacific Education Review, 9(1):5-20.
  • Ennis, M. (2008). A review of the literature and the role of the employment and training administration (ETA). U.S. Department of Labor, 1–25.
  • Epstein, R.M. ve Hundert, E.M. (2002), Defining and assessing professional competence. Journal of the American Medical Association, 287(2):226-235 .
  • Eraut, M.ve Hirsh, W. (2010), The significance of workplace learning for individuals, groups and organisations. Oxford: Skope.
  • Eraut,M. (2011),How researching learning at work can lead to tools for enhancing learning. The Sage handbook of workplace learning. Thousand Oaks:Sage.
  • Ernst & Young, (2008), Escalating the role of internal audit. http://www.de.ey.com/IE/en/lssues/Managing-finance/lntemal-audit. Erişim Tarihi: 27 Mart 2022.
  • Evans, K., Hodkinson, P., Rainbird, H. ve Unwin, L. (2006), Improving workplace learning. London: Routledge, 3-23.
  • Fenwick, T. (2013), Understanding transitions in professional practice and learning: towards new questions for research. Journal of Workplace Learning, 25(6):352-367.
  • Fike, R.L. (2005), Supply chain risk management (redefining the audit function within a large industrial company). Unpublished PhD thesis. Cambridge: Massachusetts Institute of Technology.
  • Foster, S.D. ve Greenawalt, M.B. (1995), Internal audit education: a comparison across countries. Managerial Auditing Journal, 10(3):31-36.
  • Fourie. H. (2014), Work-readiness of university graduates: an internal audit educational expectation gap in South Africa. Unpublished PhD thesis. Pretoria: University of Pretoria
  • Goepfert, S. (2006), Tell the world! Internal Auditor, 63(4):4-7.
  • Gramling, A.A., Maletta, M.J., Schneider, A.ve Church, B.K. (2004), The role of the internal audit function in corporate governance: a synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting Literature, 23:194-244.
  • Gray, K. ve Sim, J. (2011), Factors in the development of clinical informatics competence in early career health sciences professionals in Australia: a qualitative study. Advances in Health Sciences Education, 16(1):31-46.
  • Harrington, C. (2004), Internal audit's new role. Journal of Accountancy, 3(6):2-8.
  • Hass. S., Abdolmohammadi, M.J. ve Burnaby, P. (2006), The Americas literature review on internal auditing. Managerial Auditing Journal, 21(8):835-844.
  • Hassall, T., Dunlop, A. ve Lewis, S. (1996), Internal audit education: exploring professional competence. Managerial Auditing Journal, 11(5):28-36.
  • Institute of Directors (loD). (2009), Third King report on governance for South Africa. South Africa. King Committee on Governance. Johannesburg: Institute of Directors (South Africa).
  • Institute of Internal Auditors (IIA). (1999), A vision for the future: professional practices framework for internal auditing. Altamonte Springs: Institute of Internal Auditors.
  • Institute of Internal Auditors (IIA). (2013), Internal auditor competency framework. https://na.theiia.org/about-us/about-ia/Pages/Competency-Framework.aspx. Erişim Tarihi: 12 Mart 2022.
  • Institute of Internal Auditors (IIA). (2015), Framework for internal audit effectiveness: The new IPPF. https://na.theiia.org/standards-gui dance/Pages/New-1PPF.aspx Erişim Tarihi: 10 Nisan 2022.
  • Institute of Internal Auditors Australia (IIA (AUS)). (2015), Get qualified with /IA Australia. http://www.iia.org.au/qualifications/getQualified.aspx Erişim Tarihi: 03 Nisan 2022.
  • Institute of Internal Auditors Research Foundation (IIARF). (2010), CBOK study. Altamonte Springs:IIARF.
  • Institute of Internal Auditors Research Foundation (IIARF). (2014), Internal audit around the world: a perspective on global regions. Altamonte Springs: IIARF.
  • Institute of Internal Auditors (South Africa) (IIA (SA)).(2015), Path to professional recognition in internal audit.http://www.iiasa.org.za/?page=Cert_CP_Overview Erişim Tarihi: 25 Nisan 2022.
  • Institute of Internal Auditors (UK ve Ireland). (IIA (UK ve Ireland)). (2015), Qualifications and CPD. http://www.iia.org.uk/en/ Qualifications_and_CPD/index.cfm Erişim Tarihi: 29 Nisan 2022.
  • International Federation of Accountants (IFAC). (2014), Handbook of international education pronouncements, http://www.ifac.org/ publications-resources/2014-handbook-intemational-education­ pronouncements Erişim Tarihi 09 Şubat 2022.
  • İç Denetçilerin Çalışma Usul ve Esasları Hakkında Yönetmelik (12.07.2006 tarih, 26226 sayılı T.C. Resmi Gazete).
  • Jacobs, R.L. ve Park. Y. (2009), A proposed conceptual framework for workplace learning: implications for theory development and research in human resource development. Human Resource Development Review. 8(2):133- 150.
  • James, S. ve Holmes. C. (2012), Developing vocational excellence: learning environments within work environments. SKOPE Research Paper No. 112. Cardiff:SKOPE.
  • Jarvis, P. (2011), Adult learning in the social context. New York: Routledge.
  • Johansson, K. ve Abrahamsson, L. (2018), “Gender-equal organizations as prerequisite for workplace learning”, The Learning Organization, 25(1), 10-18.
  • Kostos. C. (2006), Leaming in the knowledge age, where the individual is at the centre of learning strategy and organisational success. Australian Journal of Adult Learning, 46(1):75.
  • KPMG. (2008), The evolving role of the internal auditor: value creation and preservation from an internal audit perspective. https://www . kpmg. Com / ZA / en / lssues And lnsights/ArticlesPublications/Risk­Compliance/Documentsffhe%20Evolving%20role%20of%20the%201ntemal %20Auditor.pdf Erişim Tarihi: 10 Nisan 2022.
  • Lancaster, S. ve Di Milia, L. (2015), “Developing a supportive learning environment in a newly formed organisation”, Journal of Workplace Learning, 27(6), 442-456.
  • Lemmetty, S., ve Collin, K. (2019). Self-directed learning as a practice of workplace learning: Interpretative repertoires of self-directed learning in ICT work. Vocations and Learning. 13(1), 47-70. https://doi.org/10.1007/s12186-019-09228-x.
  • Lenz, R. ve Hahn, U. (2015), A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30(1):5-33.
  • Littlejohn, A, Milligan, C. ve Margaryan, A (2012), Charting collective knowledge: supporting self-regulated learning in the workplace. Journal of Workplace Learning, 24(3):226-238.
  • Lohman, M.C (2005), A survey of factors influencing the engagement of two professional groups in informal workplace learning activities. Human Resource Development Quarterly, 16(4):501-527.
  • Loyens, S.M.M., Remy, J.M. ve Rikers, M.J.P. (2008), Self-directed learning in problem-based learning and its relationships with self-regulated learning. Educational Psychology Review, 20:411-427.
  • Mann, K.V.(2011),Theoretical perspectives in medical education: past experience and future possibilities. Medical Education, 45(1):60-68.
  • Matthews. P. (1999), Workplace learning: an holistic model. The Learning Organization, 6(1):18-29.
  • McCartney, M.W., Marden, R.E. ve Adair, LP. (2002), Topical coverage in internal auditing: academic versus practitioner perceptions. Accounting Education, 11(4):311-329.
  • Metso. S. ve Kianto, A (2014), Vocational students' perspective on professional skills workplace learning. Journal of Workplace Learning, 26(2):128-148.
  • Nurdiono, ve Gamayuni, R. R. (2018). The Effect of Internal Auditor Competency on Internal Audit Quality and Its Implication on the Accountability of Local Government. European Research Studies Journal, 21(4), 426–434.
  • Oxner, K. ve Oxner, T. (2006), Boom time for internal audit professionals. Internal Auditor, 63(3):6-10.
  • Palmer, K.N., Ziegenfuss, D.E. ve Pinsker, R.E. (2004), International knowledge, skills. and abilities of auditors/accountants:evidence from recent competency studies. Managerial Auditing Journal, 19(7):889-896.
  • Palo, S. (2013), Managers' perception with reference to the Durand's model of competency development. International Journal of Business Performance Management,14:19-37.
  • Pickett, K.H.S. (2010), The internal auditing handbook. 3rd Edition. Chichester: Wiley.
  • Pinnington, A.H. (2011), Competence development and career advancement in professional service firms. Personnel Review, 40(4):443-465.
  • Protiviti. (2010), Internal auditing capabilities and needs survey. http://www.protiviti.com/en-US/Documents/Surveys/2010-Internal-Audit­Capabilities-and-Needs-Survey-Protiviti.pdf Erişim Tarihi 09 Şubat 2022.
  • Protiviti. (2013), Internal auditing capabilities and needs survey. http://www . protiviti.com/en-US/Documents/Surveys/2013-IA-Capabilities­Needs-Survey-Protiviti.pdf Erişim Tarihi 09 Şubat 2022.
  • Protiviti. (2015), Internal auditing capabilities and needs survey. http://www.protiviti.com/en-US/Documen ts/Surveys/2015-lntemal-Audit­ Capabilities-and-Needs-Survey-Protiviti.pdf Erişim Tarihi 09 Şubat 2022.
  • PwC. (2014), The state of the internal audit profession study: higher performance by design-a blue print for change. http:/fw.Nw.pwc.co.za/en/assets/pdf/sotp-africa-b rochure-sa-may-2014.pdf Erişim Tarihi 30 Ocak 2022.
  • PwC. (2015), The state of the internal audit profession study: finding true north in a period of rapid transformation. http://www.pwc.eo.za/en/assets/pdf/sotp-africa-brochure-sa-may-2015.pdf Erişim Tarihi 30 Ocak 2022.
  • Ramamoorti, S. (2003), Internal auditing: history, evolution, and prospects. research opportunities in internal auditing. Altamonte Springs: Institute of Internal Auditors Research Foundation.
  • Roussy, M., Barbe, O., ve Raimbault, S. (2020). Internal audit: from effectiveness to organisational significance. Managerial Auditing Journal, 35(2), 322–342. https://doi.org/10.1108/ MAJ-01-2019-2162
  • Sarens, G. (2009), Internal auditing research: where are we going? Editorial. International Journal of Auditing , 13(1):1-7.
  • Sarens, G. (2014), Editorial. Internal audit research at the crossroads:time to turn a page? International Journal of Auditing . 18(2):103-104.
  • Sawyer, LB., Dittenhofer, M.A. ve Scheiner, J.H. (2003), The practice of modern internal auditing. 5th Edition.Altamonte Springs: Institute of Internal Auditors Research Foundation.
  • Seol, L, Sarkis J. ve Lefley, F. (2011), Factor structure of the competency framework for internal auditing (CFIA) skills for entering level internal auditors. International Journal of Auditing, 15:217-230.
  • Siriwardane, H.P., Kin Hoi Hu, B. ve Low, K.Y. (2014), Skills, knowledge, and attitudes important for present-day auditors. International Journal of Auditing, 18(3):193-205.
  • Teo, T.S.H. ve Ang, J.S.K. (2001), Critical success factors in the alignment of IS plans with business plans. International Journal of Information Management, 19(2):173-185.
  • Vadasi, C., Bekiaris, M., ve Andrikopoulos, A. (2019). Corporate governance and internal audit: An institutional theory perspective. Corporate Governance: International Journal of Business in Society, 20(1), 175–190. https://doi.org/10.1108/ CG-07-2019-0215
  • Vaughan,K. (2008), Workplace learning: A literature review.Auckland: Competenz.
  • Vinten, G. (2004), The future of UK internal audit education: secularisation and submergence? Managerial Auditing Journal, 19(5):580-596.
  • Wang, M., Ran, W., Liao, J., ve Yang, S.J. (2010), A performance-oriented approach to e-leaming in the workplace. Journal of Educational Technology Society, 13(4):167-179.
  • Webster-Wright , A. (2009), Reframing professional development through understanding authentic professional learning. Review in Educational Research, 79(2):702-739.
  • Wilcox. Y. ve King, J. (2014), A professional grounding and history of the development and formal use of evaluator competencies. Canadian Journal of Program Evaluation. 28(3):1-28.
  • Williams. C. (2010), Understanding the essential elements of work-based learning and its relevance to everyday clinical practice. Journal of Nursing Management, 18:624-632.
Toplam 87 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Derleme
Yazarlar

Murat Görmen 0000-0002-8120-1562

Yayımlanma Tarihi 12 Ocak 2023
Gönderilme Tarihi 30 Haziran 2022
Kabul Tarihi 1 Kasım 2022
Yayımlandığı Sayı Yıl 2023

Kaynak Göster

APA Görmen, M. (2023). KAMUDA İÇ DENETİM GÖREVİNE YENİ BAŞLAYAN İÇ DENETÇİLERİ GELİŞTİRMEYE YÖNELİK İŞYERİNDE ÖĞRENME ÇERÇEVESİ ÖNERİSİ. Muhasebe Ve Denetime Bakış, 22(68), 297-318. https://doi.org/10.55322/mdbakis.1138647