Öz

The importance of internal auditing has been increasing in recent years. This has led to further questioning of itscontribution to the organization. In this context, it is necessary to determine appropriate methods for measuringthe internal audit performance in the public. One of these methods is the Balanced Success Indicator Approach.With this approach, organizations can also measure physical and non-physical values. In this study the literatureon internal audit and performance measurement of internal audit function is examined and the literature tried tosynthesize the measurements that could be used to measure the internal audit performance depending on recentstudies on internal audit applications. To demonstrate the principles of the Balanced Success Indicator Approachfrom the methods that can be used to measure the internal audit performance in the purpose of the workshop andto evaluate the measurement of the performance of the internal audit unit

Anahtar Kelimeler

• internal audit, performance, measurement, benchmark, balanced success indicator

KAMUDA İÇ DENETİM PERFORMANSININ ÖLÇÜMÜNDE DENGELİ BAŞARI GÖSTERGESİ DBG YAKLAŞIMININ DEĞERLENDİRİLMESİ

Öz

İç denetimin önemi son dönemlerde gittikçe artmaktadır. Bu durum onun örgüte katkısının daha fazla sorgulanmasına sebep olmuştur. Günümüzde kamuda iç denetim performansının ölçümü ve uygun metotların tespitedilmesi kaçınılmaz olmuştur. Bu metotlardan biride Dengeli Başarı Göstergesi Yaklaşımıdır. Bu yaklaşım ileörgütler fiziksel ve fiziksel olmayan değerlerinin de ölçümünü yapabilmektedir. Çalışmada iç denetim ve performans ölçümleri ile ilgili literatür incelenmiş ve literatürde iç denetim uygulamaları ile ilgili son dönemdeyapılan çalışmalara bağlı olarak iç denetim performansını ölçmede kullanılabilecek ölçümlerin sentezi verilmeyeçalışılmıştır. Çalışmanın amacı kamuda iç denetim performansını ölçmede kullanılabilecek metotlardan DengeliBaşarı Göstergesi Yaklaşımının esaslarını ortaya koymak ve iç denetim biriminin performansının ölçümünüdeğerlendirmektir

Anahtar Kelimeler

• iç denetim, performans, ölçüm, kriter, dengeli başarı göstergesi

Kaynakça

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