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

Yıl 2023, Cilt: 22 Sayı: 68, 297 - 318, 12.01.2023

Murat Görmen

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.

Anahtar Kelimeler

İşyerinde öğrenme, iç denetim, iç denetçi, yetkinlik, süreç, Workplace learning, internal audit, internal auditor, competency, process

A PROPOSAL FOR A WORKPLACE LEARNING FRAMEWORK TO DEVELOP INTERNAL AUDITORS WHO ARE NEW TO THE INTERNAL AUDIT PROFESSION İN THE PUBLIC SECTOR

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.

Anahtar Kelimeler

Workplace learning, internal audit, internal auditor, competency, process

Kaynakça

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