STRATEGIC EXECUTIVE AUDIT CHALLANGES IN ORGANIZATIONS' GOAL ACCOMPLISHMENT

Yıl 2018, Cilt: 1 Sayı: 2, 21 - 60, 30.09.2018

Tansel Erkmen

Öz

Purpose-Strategic executive auditing aims to evaluate corporation executives through the usage of management tools, knowledge and commitment to assess the level of capacity and by focusing on existing strategies. 

Methodology-The method of the strategic executive audit in an organization is to ensure the financial objectives, operational objectives and production are produced or offered by the organization according to their needs and expectations. Strategic executive audit wish to examine and evaluations of executive management processes, including the measurement of corporation performance versus the corporation strategy.

Findings-The strategic executive audit function is highlighted by a decision on how best to implement strategic audits for the benefit of the organization, take into account current or recent audits, and adjust the opportunities and objectives of future audits with strategic, operational, financial, compliance and competitive analyzes of management strategies.

Conclusion-There is an important relationship between the organization's resources, managerial skills, working processes, organization structure, values ​​and objectives of implementing the strategic audit results. In order to add the most value when performing strategy executive audits, it requires more broad strategy and implementation knowledge.

Anahtar Kelimeler

Strategic audit, professional skepticism, executive management, audit analysis

ORGANİZASYONLARDA HEDEFE ULAŞMAKTA STRATEJİK DENETİM ZORLUKLARI

Öz

Amaç - Stratejik yönetim denetimi, şirket yöneticilerini, yönetim araçlarının kullanımını ve ayrıca kapasite düzeyini değerlendirmek için bilgi, bağlılık ve mevcut stratejilere odaklanarak değerlendirmeyi amaçlamaktadır.

Metodoloji - Bir organizasyonda stratejik yönetim denetiminin amacı, finansal hedeflerin, operasyonel hedeflerin ve üretimin organizasyonun ihtiyaç ve beklentilerine göre üretilmesini veya sunulmasını sağlamaktır. Stratejik yönetim denetimi, şirket performansı ile şirket stratejisine göre ölçüm de dahil olmak üzere, uygulanan yönetim süreçlerinin incelenmesini ve değerlendirilmesini sağlar.

Bulgular - Stratejik yönetim denetim fonksiyonu, denetimlerin kuruluş yararına en iyi şekilde uygulanacağı, mevcut veya yeni denetimlerin nasıl ele alınacağı ve gelecekteki denetimlerin stratejik, operasyonel, finansal ve  fırsat  hedeflerinin nasıl belirleneceği ile ilgili kararları göstermektedir.   

Sonuç - Kurumun kaynakları, yönetim becerileri, çalışma süreçleri, organizasyon yapısı, stratejik denetim sonuçlarının uygulanmasının değerleri ve amaçları arasında önemli bir ilişki vardır. Stratejik yürütme denetimlerini yaparken en fazla değeri katmak için daha geniş bir strateji ve uygulama bilgisi gerekmektedir.

Anahtar Kelimeler

Stratejik denetim, profesyonel şüphecilik, üst yönetim, denetim analizi

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