KAMUDA İÇ DENETİM PERFORMANSININ ÖLÇÜMÜNDE DENGELİ BAŞARI GÖSTERGESİ DBG YAKLAŞIMININ DEĞERLENDİRİLMESİ

Murat Görmen; Mustafa Savcı; Barış Aydemir

Yıl 2018, Cilt: 18 Sayı: 54, 149 - 166, 01.06.2018

Murat Görmen Mustafa Savcı Barış Aydemir

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

Kaynakça

Aksoy,Tamer ve Kahyaoğlu,Sezer (2013), Measuring the Internal Audit Performance: Tips for Succesful Implementation in Turkey, American International Journal of Contemporary Research Vol. 3 No. 4
Al-Twaijry, A.A.M., Brierley, J.A.,&Gwilliam, D.R.(2004), An Examination of the Relationship BetweenInternal and External Audit in the Saudi Arabian Corporate Sector, Managerial Auditing Journal, 19(7), 929–944.
Arena, M.,&Azzone, G.(2009), Identifying Organizational Drivers of Internal Audit Effectiveness.International Journal of Auditing, 13(1), 43–60.
Austin Chapter Research Committee. (2009), Performance Measures of Internal Functions: A Research Project.The Institute of Internal Auditors Research Foundation, Austin Chapter, USA, 11-15.
Australian Natıonal Audit Office (2000), Better Practice Prenciples for Performance Information, Performans Bilgisine Yönelik İyi Uygulama Prensipleri, S. Kaya ve S. Aral (çev.), Sayıştay, 34-40
Bota, C.,&Palfi, C.(2009),Measuring and Assessment of Internal Auditor’s Effectiveness, Annals of the University of Oradea, Economic Science Series, 18(3), 784
Caiden, N.(1998), “Public Sector Professionalism for Performance Measurement andEvaluation”, Public Budgeting and Finance, Summer, Vol. 18, No:2, 35-52.
Çıplak, V. ve Gürdal,T. (2014), Kamu Kesiminde İç Denetimin Etkinliği, 29. Türkiye Maliye Sempozumu, Antalya, 193-194.
Daft, R. L. (1997), Strategic Management, New Jersey: Prentice Hall International Inc., 13-14. Delloite, (2010), ‘The changing role of internal audit’http://www.deloitte.com/view/en_BE/be/services/aers/internalaudit.
Delloite, (2013), ‘İç Denetimin Yarattığı Katma Değer ve ölçümü’ https://www.tide.org.tr/uploads/17_Kongre_8_Evren_Sezer.pdf.
Davies, M. (2009).Effective Working Relationships Between Audit Committees and Internal Audit—the Cornerstone of Corporate Governance in Local Authorities, a Welsh Perspective.Journal of Management and Governance,13(1–2), 41–73.
De Brujin, H.(2002),“Performance Measurement in the Public Sector: Strategies to CopeWith the Risk of Performance Measurement”, The International Journal ofPublic Sector Management, Vol. 15, No.7, 581-583
Dittenhofer, M. (2001). Internal auditing effectiveness: An expansion of present methods. Manage-rial Auditing Journal, 16(8), 443–450.
DPT, (2006),Kamu İdareleri İçin Stratejik Planlama Kılavuzu, Ankara,
Epstein, P.(1988), Using Performance Measurement in Local Government, NationalCivic Leauge Press, New York, 3
Ernst&Young, (2007), ‘Global Internal Audit Survey, A current state analysis with insights intofuture trends and leading practices’, 5-20.
Ernst&Young, (2008), ‘Escalating the role of internal audit’, Ernst&Young Global Internal Audit Survey, accessible on-line at http://www.ey.com/global/content.nsf/International/AABS
Frigo, M. (2002). A Balanced Scorecard Framework for Internal AuditingDepartments. Florida: The Institute of Internal Auditors Research Foundation,Altamonte Springs, 50-54.
Haftacı, V. (2011), Muhasebe Denetimi, Umut Tepe Yayınları, 2’nci Baskı, Kocaeli, 28-65.
Institute of Internal Auditors (IIA) Research Foundation,(2006), A Global Summary of the Common Body of Knowledge(CBOK), Available at:http://www.theiia.org, 197-199
Institute of Internal Auditors (IIA),(2006),International Standards for the ProfessionalPractice of Internal Auditing. Florida: the IIA. Available at:http://www.theiia.org/guidance/standards-and-guidance/ippf/standards/
IIA,(2008). Global Audit Information Network(GAIN), Performance Monitoring/Quality Assurance Programs in the Internal Audit Activity, 1-9.
IIA.(2008),Performance Monitoring and QAIP, November .www.theiia.org/download.cfm?file=82004.
IIA.(2009).Knowledge Report: Measuring Internal Audit Performance.Retrieved fromhttp://www.theiia.org/GAIN Kaplan, R.S and NORTON, D. (1997), Translating Strategy Into Action: TheBalanced Scorecard, HBS Press, Boston, MA, 61-62.
Korkmaz, U.,(2007),Kamuda İç Denetim I, Bütçe Dünyası, Cilt 2, Sayı 25.
Köseoğlu, M. A. (2005), Kitlerde Performans Ölçümü, Uzmanlik Tezi, Ankara: DPT., 20-30
Mihret, D.G.,&Yismaw, A.W.(2007).Internal audit effectiveness: an Ethiopian public sector case study. Managerial Auditing Journal, 22(5),470–484.
MSB (2016), MSB İç Denetim Birimi Stratejik Doküman Çalışması Raporu, Ankara, 12-15
Mizrahi, S, & Ness-Weisman, I. (2007). Evaluating the effectiveness of auditing in local municipalities using analytic hierarchy process (ahp): A general model and the Israeli example. International Journal of Auditing, 11, 187–210.
NAO,November 2005, Guidance on Independent Performance Assessment of the RegionalDevelopment Agencies, London.
NAO, (2006),Independent Performance Assessment: One NorthEast Development Agency,London.
Neely Andy, Andy- Gregory, Mike- Platts, Ken, (2005), “Performance Measurement System Design, A Literature Review and Research Agenda”, International Journal of Operations & Production Management, vol. 25, no. 12, 1228-1263.
Özkan, M.(2013), Y önetim Muhasebesi Açısından Sorumluluk Muhasebesi, Afyon Kocatepe Üniversitesi İİBF Dergisi, 155-182.
Parker, C.(2000), Performance Measurement, International Journal of Productivity andPerformance Management, Volume:49, Number: 2, 63-66.
Pop, A. & Bo a-Avram, C. (2009), ‘Criza economic global : activitatea de audit intern ar fiputut preveni aceast criz ?’, Revista de Audit Financiar Nr.7/2009, 14-22.
Prawitt, D.F., (2003), ‘Managing the internal audit function’, The Institute of Internal Auditors Research Foundation, accesibil on-line la www.theiia.org
PricewaterhouseCoopers, (2010), State of internal audit profession, accesibil online http://www.pwc.com/us/ en/internal-audit/ publications/2010-study-internal-auditprofession.jhtml
Rup ys, R.,&Boguslauskas, V.(2007), Measuring Performance of Internal Auditing: Empirical Evidence,Engineering Economics, 9–15.
Rup ys, R.(2007).Practical Aspects of the Integration of Internal Audit Activities Measures.Economics & Management, 108–113.
Sabuncuoğlu, Z. ve Tokol, T. (2013), İşletme, İstanbul: BETA Basım A.Ş.
Sayıştay,(2003),Sayıştay’ın Performans Ölçümüne İlişkin Önaraştırma Raporu, Ankara, 34-55
Schneider, A.(2010).Assessment of Internal Auditing by Audit Committees.Academy of Accounting & Financial Studies Journal, 14(2), 19–26.
Şimşek, Ahmet, (2013), Kalkınma Ajanslarının Performans Ölçümü, Uzmanlık Tezi, 39-50
Zain, M.M., Subramaniam, N.,&Stewart, J. (2006).Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics.International Journal of Auditing, 10(1), 1–18.
Ziegenfuss, D. (2000). Measuring Performance. Internal Auditor, 57 (1), 36-40.

KAMUDA İÇ DENETİM PERFORMANSININ ÖLÇÜMÜNDE DENGELİ BAŞARI GÖSTERGESİ DBG YAKLAŞIMININ DEĞERLENDİRİLMESİ

Yıl 2018, Cilt: 18 Sayı: 54, 149 - 166, 01.06.2018

Murat Görmen Mustafa Savcı Barış Aydemir

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

Aksoy,Tamer ve Kahyaoğlu,Sezer (2013), Measuring the Internal Audit Performance: Tips for Succesful Implementation in Turkey, American International Journal of Contemporary Research Vol. 3 No. 4
Al-Twaijry, A.A.M., Brierley, J.A.,&Gwilliam, D.R.(2004), An Examination of the Relationship BetweenInternal and External Audit in the Saudi Arabian Corporate Sector, Managerial Auditing Journal, 19(7), 929–944.
Arena, M.,&Azzone, G.(2009), Identifying Organizational Drivers of Internal Audit Effectiveness.International Journal of Auditing, 13(1), 43–60.
Austin Chapter Research Committee. (2009), Performance Measures of Internal Functions: A Research Project.The Institute of Internal Auditors Research Foundation, Austin Chapter, USA, 11-15.
Australian Natıonal Audit Office (2000), Better Practice Prenciples for Performance Information, Performans Bilgisine Yönelik İyi Uygulama Prensipleri, S. Kaya ve S. Aral (çev.), Sayıştay, 34-40
Bota, C.,&Palfi, C.(2009),Measuring and Assessment of Internal Auditor’s Effectiveness, Annals of the University of Oradea, Economic Science Series, 18(3), 784
Caiden, N.(1998), “Public Sector Professionalism for Performance Measurement andEvaluation”, Public Budgeting and Finance, Summer, Vol. 18, No:2, 35-52.
Çıplak, V. ve Gürdal,T. (2014), Kamu Kesiminde İç Denetimin Etkinliği, 29. Türkiye Maliye Sempozumu, Antalya, 193-194.
Daft, R. L. (1997), Strategic Management, New Jersey: Prentice Hall International Inc., 13-14. Delloite, (2010), ‘The changing role of internal audit’http://www.deloitte.com/view/en_BE/be/services/aers/internalaudit.
Delloite, (2013), ‘İç Denetimin Yarattığı Katma Değer ve ölçümü’ https://www.tide.org.tr/uploads/17_Kongre_8_Evren_Sezer.pdf.
Davies, M. (2009).Effective Working Relationships Between Audit Committees and Internal Audit—the Cornerstone of Corporate Governance in Local Authorities, a Welsh Perspective.Journal of Management and Governance,13(1–2), 41–73.
De Brujin, H.(2002),“Performance Measurement in the Public Sector: Strategies to CopeWith the Risk of Performance Measurement”, The International Journal ofPublic Sector Management, Vol. 15, No.7, 581-583
Dittenhofer, M. (2001). Internal auditing effectiveness: An expansion of present methods. Manage-rial Auditing Journal, 16(8), 443–450.
DPT, (2006),Kamu İdareleri İçin Stratejik Planlama Kılavuzu, Ankara,
Epstein, P.(1988), Using Performance Measurement in Local Government, NationalCivic Leauge Press, New York, 3
Ernst&Young, (2007), ‘Global Internal Audit Survey, A current state analysis with insights intofuture trends and leading practices’, 5-20.
Ernst&Young, (2008), ‘Escalating the role of internal audit’, Ernst&Young Global Internal Audit Survey, accessible on-line at http://www.ey.com/global/content.nsf/International/AABS
Frigo, M. (2002). A Balanced Scorecard Framework for Internal AuditingDepartments. Florida: The Institute of Internal Auditors Research Foundation,Altamonte Springs, 50-54.
Haftacı, V. (2011), Muhasebe Denetimi, Umut Tepe Yayınları, 2’nci Baskı, Kocaeli, 28-65.
Institute of Internal Auditors (IIA) Research Foundation,(2006), A Global Summary of the Common Body of Knowledge(CBOK), Available at:http://www.theiia.org, 197-199
Institute of Internal Auditors (IIA),(2006),International Standards for the ProfessionalPractice of Internal Auditing. Florida: the IIA. Available at:http://www.theiia.org/guidance/standards-and-guidance/ippf/standards/
IIA,(2008). Global Audit Information Network(GAIN), Performance Monitoring/Quality Assurance Programs in the Internal Audit Activity, 1-9.
IIA.(2008),Performance Monitoring and QAIP, November .www.theiia.org/download.cfm?file=82004.
IIA.(2009).Knowledge Report: Measuring Internal Audit Performance.Retrieved fromhttp://www.theiia.org/GAIN Kaplan, R.S and NORTON, D. (1997), Translating Strategy Into Action: TheBalanced Scorecard, HBS Press, Boston, MA, 61-62.
Korkmaz, U.,(2007),Kamuda İç Denetim I, Bütçe Dünyası, Cilt 2, Sayı 25.
Köseoğlu, M. A. (2005), Kitlerde Performans Ölçümü, Uzmanlik Tezi, Ankara: DPT., 20-30
Mihret, D.G.,&Yismaw, A.W.(2007).Internal audit effectiveness: an Ethiopian public sector case study. Managerial Auditing Journal, 22(5),470–484.
MSB (2016), MSB İç Denetim Birimi Stratejik Doküman Çalışması Raporu, Ankara, 12-15
Mizrahi, S, & Ness-Weisman, I. (2007). Evaluating the effectiveness of auditing in local municipalities using analytic hierarchy process (ahp): A general model and the Israeli example. International Journal of Auditing, 11, 187–210.
NAO,November 2005, Guidance on Independent Performance Assessment of the RegionalDevelopment Agencies, London.
NAO, (2006),Independent Performance Assessment: One NorthEast Development Agency,London.
Neely Andy, Andy- Gregory, Mike- Platts, Ken, (2005), “Performance Measurement System Design, A Literature Review and Research Agenda”, International Journal of Operations & Production Management, vol. 25, no. 12, 1228-1263.
Özkan, M.(2013), Y önetim Muhasebesi Açısından Sorumluluk Muhasebesi, Afyon Kocatepe Üniversitesi İİBF Dergisi, 155-182.
Parker, C.(2000), Performance Measurement, International Journal of Productivity andPerformance Management, Volume:49, Number: 2, 63-66.
Pop, A. & Bo a-Avram, C. (2009), ‘Criza economic global : activitatea de audit intern ar fiputut preveni aceast criz ?’, Revista de Audit Financiar Nr.7/2009, 14-22.
Prawitt, D.F., (2003), ‘Managing the internal audit function’, The Institute of Internal Auditors Research Foundation, accesibil on-line la www.theiia.org
PricewaterhouseCoopers, (2010), State of internal audit profession, accesibil online http://www.pwc.com/us/ en/internal-audit/ publications/2010-study-internal-auditprofession.jhtml
Rup ys, R.,&Boguslauskas, V.(2007), Measuring Performance of Internal Auditing: Empirical Evidence,Engineering Economics, 9–15.
Rup ys, R.(2007).Practical Aspects of the Integration of Internal Audit Activities Measures.Economics & Management, 108–113.
Sabuncuoğlu, Z. ve Tokol, T. (2013), İşletme, İstanbul: BETA Basım A.Ş.
Sayıştay,(2003),Sayıştay’ın Performans Ölçümüne İlişkin Önaraştırma Raporu, Ankara, 34-55
Schneider, A.(2010).Assessment of Internal Auditing by Audit Committees.Academy of Accounting & Financial Studies Journal, 14(2), 19–26.
Şimşek, Ahmet, (2013), Kalkınma Ajanslarının Performans Ölçümü, Uzmanlık Tezi, 39-50
Zain, M.M., Subramaniam, N.,&Stewart, J. (2006).Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics.International Journal of Auditing, 10(1), 1–18.
Ziegenfuss, D. (2000). Measuring Performance. Internal Auditor, 57 (1), 36-40.

Toplam 45 adet kaynakça vardır.

Ayrıntılar

Birincil Dil	Türkçe
Bölüm	Araştırma Makalesi
Yazarlar	Murat Görmen Bu kişi benim Mustafa Savcı Bu kişi benim Barış Aydemir Bu kişi benim
Yayımlanma Tarihi	1 Haziran 2018
Yayımlandığı Sayı	Yıl 2018 Cilt: 18 Sayı: 54

Kaynak Göster

APA	Görmen, M., Savcı, M., & Aydemir, B. (2018). KAMUDA İÇ DENETİM PERFORMANSININ ÖLÇÜMÜNDE DENGELİ BAŞARI GÖSTERGESİ DBG YAKLAŞIMININ DEĞERLENDİRİLMESİ. Muhasebe Ve Denetime Bakış, 18(54), 149-166.

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