Öz
Purpose-
To determine the factors that affect the effectiveness of public internal
control system, to propose a model that will reveal the effect of these factors
on public internal control system and to test this model on public university
employees.
Methodology-
Research topics within the scope of the tasks for which the Internal Auditor at
the state universities in Turkey and Strategy Development Department employees
Likert scale questionnaire was administered. The data obtained from 176 state
university employees who participated in the survey were tested with Smart PLS
3.0 package program.
Findings-
According to the results of the survey, it has been concluded that senior
management support to the public internal control system, effective public
internal audit system, the competence of public employees and the use of
information technologies in public internal control system have a statistically
significant positive effect on the effectiveness of public internal control
system.
Conclusion- In order to ensure the
effectiveness of the public internal control system, it is recommended that the
senior management support the work of the public internal control system, that
the internal audit system in public institutions is enabled, that the
competence of public employees is ensured, and that the information technologies
of the public institutions are aligned with the internal control systems.
Anahtar Kelimeler
Kaynakça
- Akyel R., (2010), “Yönetimde İç Kontrol, İç Denetim ve Dış Denetim Fonksiyonlarının Birbirleri İle İlişkileri ve Türk Kamu Yönetiminde Uygulamalarının Değerlendirilmesi”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü, (3), 1-22.
- Alzeban, A., & Gwilliam, D., (2014), “Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector.” Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
- Aunga D.A.O. and Ilomo O., (2017), “Comparative Study on the Usage of Information Technology On Internal Control Systems In Private and Public Secondary Schools in Arumeru District.”, The International Journal of Social Sciences and Humanities Invention, 4(1): 3231-3238.
- Aziz M.A.A., Said J. & Alam M.M., (2015), “Assessment of the Practices of Internal Control System in the Public Sectors of Malaysia.”, Asia-Pacific Management Accounting Journal, 10 (1), 43-62.
- Cohen, A. & Sayag, G., (2010). “The Effectiveness of internal auditing: An empirical examination of its determinants in Israeli organizations”, Australian Accounting Review, 54 (20), 296-307.
- Dormán Z. I., Görgényi G. & Horváth M., (2013), “Evaluation of the Internal Control System at Central Budgetary Institutions”, Public Finance Quarterly, Vol:58 Issue:2, p:199-218.
- Fornell, C. & Larcker, D.F. (1981). “Evaluating structural models with unobservables variables and measurement error”, Journal of Marketing Research, 28, 39-50.
- Giriūnas L., (2009), “Evaluation of Condition Of Internal Control System In The Company”, Ekonomika Ir Vadyba: Aktualijos Ir Perspektyvos, Vol. 1, No. 14, pp. 103–113.
- Hulland, J., (1999). “Use of partial least squares (PLS) in strategic management research: A review of four recent studies”, Strategic Management Journal, 20 (2), 195-204.
- Korkmaz U., (2007), “Kamuda İç Denetim (1)”, Bütçe Dünyası, Ankara (25), 4-15.
- Kumuthinidevi S., (2016), “Study on Effectiveness of the Internal Control System in the Private Banks of Trincomalee”, International Journal of Scientific and Research Publications, Volume 6, Issue 6, 600-612.
- Nunnally J., (1978), “Psychometric Theory”, McGraw-Hill, New York, NY.
- Jokipii A., (2010), “Determinants and Consequences of Internal Control in Firms: a Contingency Theory Based Analysis”, Journal of Management Governance, 14, pp. 115-144.
- Lalic S, Jovanovic D., Nikolic M., & Vulovic V., (2011), “Internal Control and Problems of Modern Management In The International Environment.”, Research Journal of Agricultural Science, 43 (3), 406-415.
- Root S. J., (1998), “Beyond COSO:Internal Control to Enhance Corporate Governance”, John Wiley&Sons Inc., New York.
- Schwarzer R. and Jerusalem M., (1995), Generalized Self-Efficacy Scale. In J. Weinman, S. Wright, and M. Johnston, Measures in Health Psychology: A User's Portfolio. Causal and Control Beliefs, (pp. 35–37). Windsor, UK: NFER-NELSON
- Verovska L., (2012), “Internal Control System as Continuous Basis of Efficient and Stable Company Development”, Regional Formation and Development Studies, No:3 (8), 240-246.
- Vijayakumar A. N. & Nagaraja N., (2012), “Internal Control Systems: Effectiveness of Internal Audit in Risk Management at Public Sector Enterprises.”, Bvımr Management Edge, 5(1), 1-8.
- Yılancı M., (2006), “İç Denetim, Türkiye’nin 500 Büyük Sanayi İşletmesi Üzerine Bir Araştırma”, Nobel Yayınları
Öz
Amaç- Kamu iç kontrol sistemi
etkinliğinin sağlanmasına etki eden faktörleri belirlemek, bu
faktörlerin kamu iç kontrol sistemine etkisini ortaya koyacak bir model önermek
ve bu modeli devlet üniversiteleri çalışanları üzerinde test etmektir.
Methodoloji- Araştırma konusu kapsamında
Türkiye’deki devlet üniversitelerinde görev yapan İç Denetçilere ve Strateji
Geliştirme Dairesi Başkanlığı çalışanlarına yönelik olarak likert ölçekli anket
uygulanmıştır. Ankete katılan 176 devlet üniversitesi çalışanından elde
edilen veriler Smart PLS 3.0 paket programı ile test edilmiştir.
Bulgular- Anket sonuçlarına göre kamu iç kontrol sistemine üst
yönetim desteği, etkin kamu iç denetim sistemi, kamu çalışanlarının yetkinliği
ve kamu iç kontrol sisteminde bilgi teknolojileri kullanımının kamu iç kontrol sistemi
etkinliğini istatistiksel olarak anlamlı bir biçimde pozitif etkilediği
sonucuna varılmıştır.
Sonuç- Kamu iç kontrol sisteminin etkinliğinin sağlanabilmesi
için üst yönetimin kamu iç kontrol sistemi çalışmalarını desteklemesi, kamu
kurumlarında iç denetim sisteminin etkinleştirilmesi, kamu çalışanlarının
yetkinliğinin sağlanması ve kamu kurumlarının sahip olduğu bilgi teknolojileri
ile iç kontrol sistemlerinin uyumlaştırılması önerilmektedir.
Anahtar Kelimeler
Kaynakça
- Akyel R., (2010), “Yönetimde İç Kontrol, İç Denetim ve Dış Denetim Fonksiyonlarının Birbirleri İle İlişkileri ve Türk Kamu Yönetiminde Uygulamalarının Değerlendirilmesi”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü, (3), 1-22.
- Alzeban, A., & Gwilliam, D., (2014), “Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector.” Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
- Aunga D.A.O. and Ilomo O., (2017), “Comparative Study on the Usage of Information Technology On Internal Control Systems In Private and Public Secondary Schools in Arumeru District.”, The International Journal of Social Sciences and Humanities Invention, 4(1): 3231-3238.
- Aziz M.A.A., Said J. & Alam M.M., (2015), “Assessment of the Practices of Internal Control System in the Public Sectors of Malaysia.”, Asia-Pacific Management Accounting Journal, 10 (1), 43-62.
- Cohen, A. & Sayag, G., (2010). “The Effectiveness of internal auditing: An empirical examination of its determinants in Israeli organizations”, Australian Accounting Review, 54 (20), 296-307.
- Dormán Z. I., Görgényi G. & Horváth M., (2013), “Evaluation of the Internal Control System at Central Budgetary Institutions”, Public Finance Quarterly, Vol:58 Issue:2, p:199-218.
- Fornell, C. & Larcker, D.F. (1981). “Evaluating structural models with unobservables variables and measurement error”, Journal of Marketing Research, 28, 39-50.
- Giriūnas L., (2009), “Evaluation of Condition Of Internal Control System In The Company”, Ekonomika Ir Vadyba: Aktualijos Ir Perspektyvos, Vol. 1, No. 14, pp. 103–113.
- Hulland, J., (1999). “Use of partial least squares (PLS) in strategic management research: A review of four recent studies”, Strategic Management Journal, 20 (2), 195-204.
- Korkmaz U., (2007), “Kamuda İç Denetim (1)”, Bütçe Dünyası, Ankara (25), 4-15.
- Kumuthinidevi S., (2016), “Study on Effectiveness of the Internal Control System in the Private Banks of Trincomalee”, International Journal of Scientific and Research Publications, Volume 6, Issue 6, 600-612.
- Nunnally J., (1978), “Psychometric Theory”, McGraw-Hill, New York, NY.
- Jokipii A., (2010), “Determinants and Consequences of Internal Control in Firms: a Contingency Theory Based Analysis”, Journal of Management Governance, 14, pp. 115-144.
- Lalic S, Jovanovic D., Nikolic M., & Vulovic V., (2011), “Internal Control and Problems of Modern Management In The International Environment.”, Research Journal of Agricultural Science, 43 (3), 406-415.
- Root S. J., (1998), “Beyond COSO:Internal Control to Enhance Corporate Governance”, John Wiley&Sons Inc., New York.
- Schwarzer R. and Jerusalem M., (1995), Generalized Self-Efficacy Scale. In J. Weinman, S. Wright, and M. Johnston, Measures in Health Psychology: A User's Portfolio. Causal and Control Beliefs, (pp. 35–37). Windsor, UK: NFER-NELSON
- Verovska L., (2012), “Internal Control System as Continuous Basis of Efficient and Stable Company Development”, Regional Formation and Development Studies, No:3 (8), 240-246.
- Vijayakumar A. N. & Nagaraja N., (2012), “Internal Control Systems: Effectiveness of Internal Audit in Risk Management at Public Sector Enterprises.”, Bvımr Management Edge, 5(1), 1-8.
- Yılancı M., (2006), “İç Denetim, Türkiye’nin 500 Büyük Sanayi İşletmesi Üzerine Bir Araştırma”, Nobel Yayınları
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | Finans, İşletme |
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 30 Temmuz 2019 |
| Yayımlandığı Sayı | Yıl 2019 Cilt: 9 Sayı: 1 |
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