Öz

Bu çalışmanın temel amacı, iç denetimin etkililiğinin belirleyicilerin i belirlemek ve Gambiya'daki en büyük kamu kurumlarından birinde yapılan bir vaka çalışmasına dayanmaktadır. Çalışma, iç denetçinin yetkinliği, iç denetçilere yönetimin desteği, bir denetim komitesinin mevcudiyeti ve sürekli mesleki gelişim gibi bağımsız değişkenlerin iç denetim bölümünün etkinliğin i nasıl etkilediğini incelemektedir. Gerekli verilerin kaynağı, incelenen organizasyonun iç denetim departmanının on personelinden alınmıştır. Niteliksel veriler, ayrıntılı bilgilerin toplandığından emin olmak için tüm katılımcılarla yarı yapılandırılmış g örüşme yoluyla toplanır. Bulgularda, iç denetçinin yeterliliğinin, iç denetçilere yönetim desteğinin, denetim komitesinin mevcudiyetinin ve sürekli mesleki gelişimin, incelenen kurumun iç denetim bölümünün etkinliğini güçlü bir şekilde etkilediği görülmekt edir. Ancak bu çalışmanın sonucu sınırlıdır ve genellenemez.

Anahtar Kelimeler

• belirleyiciler, iç denetçiler, iç denetim etkinliği, iç denetim departmanı

Effectiveness of Internal Audit in Monitoring Controls for Assessment of Risk: A Gambian Public Sector Case Stusy

Öz

The main purpose of this study is to identify the determinants of internal audit effectiveness and it is based upon a case study on one of the largest public institutions in The Gambia. The study examines how independent variables such as internal auditor’s competence, management support to internal auditors, availability of an audit committee and continuous professional development influence the effectiveness of the internal audit department. The source of the required data is from ten staff of the internal audit department of the organization under study. Qualitative data is collected through semi-structured interview of all participants to ensure detailed information has been collected. In the findings, it is observed that internal auditor’s competence, management support to internal auditors, availability of an audit committee and continuous professional development strongly influence the effectiveness of the internal audit department of the organization under study. However, the result of this study is limited and cannot be generalized.

Anahtar Kelimeler

• determinants, internal auditors, internal audit effectiveness, internal audit department.

Kaynakça

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