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THE EFFECTS OF EFFECTIVE INTERNAL AUDIT SYSTEM ON FIRM PRODUCTIVITY: A RESEARCH ON MANUFACTURING ENTERPRISES UNDER THE BIST

Year 2022, Issue: 4, 677 - 692, 26.10.2022

Kübra Akın Tosun Durmuş Acar

https://doi.org/10.51551/verimlilik.1079071

Abstract

Purpose: The aim of this study is to examine the effects of an effective internal audit system on the productivity of manufacturing enterprises within the scope of BIST.

Method: In the study; a questionnaire including two scales was applied to 169 manufacturing enterprises to measure the effectiveness of internal audit and the effect of internal audit on productivity. Multiple regression analysis was used to investigate the relationship between the determinants of internal audit effectiveness and business productivity in the study investigating the managers’ perceptions on the subject.

Findings: According to the results of the research, it is seen that the internal audit effectiveness positively affects the perceptions of the managers about the effect of the efficiency of the business. In particular, managers who think that the independence of internal audit and the support of the internal audit unit from the senior management are among the factors affecting productivity; They argue that compliance with internal auditing standards and the effectiveness of internal auditing have a greater impact on the management efficiency of the enterprise.

Originality: The findings of the study contribute to the growing literature on the relationship between the determinants of an effective internal audit system and business efficiency, while raising awareness of the role of government and business executives in the internal audit function.

Keywords

Effective Internal Audit Firm Productivity Manufacturing Enterprises Manager Perceptions

References

  • 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu. (2003, 24 Aralık), Resmi Gazete (Sayı: 25326), https://www.mevzuat.gov.tr/mevzuatmetin/1.5.5018.pdf, (Erişim Tarihi: 05.01.2022).
  • Abbott, L.J., Daugherty, B., Parker, S. ve Peters, G.F. (2016). “Internal Audit Quality and Financial Reporting Quality: The Joint İmportance of Independence and Competence”, Journal of Accounting Research, 54(1), 3-40.
  • Adams, R.B. ve Ferreira, D. (2007). “A Theory of Friendly Boards”, The Journal of Finance, 62(1), 217-250.
  • Akın Tosun, K. ve Acar, D. (2021a). “İç Denetimin Etkinliğini Belirleyen Faktörlere İlişkin Ulusal ve Uluslararası Literatür İncelemesi”, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 39, 181-208.
  • Akın Tosun, K. ve Acar, D. (2021b). “İç Denetim Etkinlik Düzeyinin İşletme Verimliliği Üzerine Etkisi: BIST Kapsamındaki İmalat İşletmelerinin Yönetici Algılarının Değerlendirilmesi”, Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8(2), 1202-1224.
  • Albrecht, W.S., Howe, K.R. ve Schueler, D.R. (1988). “Evaluating the Effectiveness of Internal Audit Departments”, Institute of Internal Auditors Research Foundation.
  • Al Darwish, B.M. (1990). “Evaluation of The Role of Internal Auditor in Libyan Industrial Companies”, (A Msc Thesis), The Economy College At Garyounis University, Libya.
  • Al-Twaijry, A.A., Brierley, J.A. ve Gwilliam, D.R. (2003). “The Development of Internal Audit in Saudi Arabia: An Institutional Theory Perspective”, Critical Perspectives on Accounting, 14, 507-531.
  • Anderson, U. (2003). “Assurance and Consulting Services”, in Bailey, J., Andrew, D., Gramling, A. A. and Sridhar, R. (Eds), Research Opportunities in Internal Auditing, The Institute of Internal Auditors Research Foundation, 97-129.
  • Baharud-Din, Z., Shokiyah, A. ve Ibrahim, M. S. (2014). “Factors That Contribute to the Effectiveness of Internal Audit in Public Sector”, International Proceedings of Economics Development and Research, 70, 126.
  • Biddle, G.C., Hilary, G. ve Verdi, R.S. (2009). “How Does Financial Reporting Quality Relate to Investment Efficiency?”, Journal of Accounting and Economics, 48(2/3), 112-131.
  • Burton, G.F., Emett, S.A., Simon, C.A. ve Wood, D.A. (2012). “Corporate Managers’ Reliance on Internal Auditor Recommendations”, Auditing: A Journal of Practice and Theory, 31(2), 151-166.
  • Cadbury Committee (1992). “Report on the Financial Aspects of Corporate Governance”, Gee Publishing, London.
  • Carcello, J.V., Eulerich, M., Masli, A. ve Wood, D.A. (2017). “Are Internal Audits Associated with Reductions in Operating, Financial Reporting and Compliance Risk?”, Working Paper, University of Tennessee, Knoxville.
  • Cheng, Q., Goh, B. W. ve Kim, J. B. (2018). “Internal Control and Operational Efficiency”, Contemporary Accounting Research, 35(2), pp. 1102-1139.
  • Chevers, D., Lawrence, D., Laidlaw, A. ve Nicholson, D. (2016). “The Effectiveness of Internal Audit in Jamaican Commercial Banks”, Accounting and Management Information Systems, 15, 522.
  • Cho, M.K., Lee, H.Y. ve Park, H.Y. (2015). “Characteristics of Statutory Internal Auditors and Operating Efficiency”, Managerial Auditing Journal, 30(4/5), 456-481.
  • Christ, M.H., Masli, A., Sharp, N.Y. ve Wood, D.A. (2015). “Rotational Internal Audit Programs and Financial Reporting Quality: Do Compensating Controls Help?”, Accounting, Organizations and Society, 44, 37-59.
  • Cohen, A. ve Sayag, G. (2010). “The Effectiveness of Internal Auditing: An Empirical Examination of Its Determinants in Israeli Organisations”, Australian Accounting Review, 20, 296-307.
  • Dellai, H. ve Omri, M.A.B. (2016). “Factors Affecting the Internal Audit Effectiveness in Tunisian Organizations”, Research Journal of Finance and Accounting, 7, 208-221.
  • Dezoort, F.T., Houston, R.W. ve Peters, M.F. (2001). “The Impact of Internal Auditor Compensation and Role on External Auditors’ Planning Judgments and Decisions”, Contemporary Accounting Research, 18(2), 257-281.
  • Dezoort, F.T., Hermanson, D.R., Archambeault, D.S. ve Reed, S.A. (2002). “Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature”, Journal of Accounting Literature, 21, 38-75.
  • Ege, M. S. (2015). “Does Internal Audit Function Quality Deter Management Misconduct?”, The Accounting Review, 90(2), 495-527.
  • Endaya, K.A. ve Hanefah, M.M. (2016). ”Internal Auditor Characteristics, Internal Audit Effectiveness and Moderating Effect of Senior Management”, Journal of Economic and Administrative Sciences, 32, 160-176.
  • Fadzil, F. H., Haron, H. ve Jantan, M. (2005). “Internal Auditing Practices and Internal Control System”, Managerial Auditing Journal, 20(8), pp. 844-866.
  • Felix, W.L., Gramling, A.A. ve Maletta, M.J. (2001). “The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution”, Journal of Accounting Research, 39(3), 513-534.
  • Gökalp, B. (2013). “Kamu Yönetiminde İç Denetim Etkinliğinin Ölçülmesi”, Yayınlanmamış Yüksek Lisans Tezi, Gazi Üniversitesi Sosyal Bilimler Enstitüsü, Ankara.
  • Hailemariam, S. (2014). “Determinants of Internal Audit Effectiveness in the Public Sector: Case Study in Selected Ethiopian Public Sector Offices”, Doctoral Dissertation, Jimma University, Jimma.
  • İşçi, V. (2019). “İç Denetim Etkinliğinin Performans Açısından Değerlendirilmesi: İç Denetçilerin Bakışıyla Kamu Üniversitelerinde Nitel Bir Araştırma”, Yayınlanmamış Yüksek Lisans Tezi, Kocaeli Üniversitesi Sosyal Bilimler Enstitüsü, Kocaeli.
  • Jiang, L. Messier, W.F. Jr. ve Wood, D.A. (2019). “The Association Between Internal Audit Operations Related Services and Firm Operating Performance”, Auditing: A Journal of Practice & Theory, 39(1), 101-124.
  • Kamu Aydınlatma Platformu. (2019). www.kap.org.tr, (Erişim Tarihi:13-10-2019).
  • Kozan, S. (2019). “Türkiye'deki Devlet Üniversitelerinin İç Denetim Etkinliğinin Değerlendirilmesi”, Yayımlanmamış Yüksek Lisans Tezi, Anadolu Üniversitesi Sosyal Bilimler Enstitüsü, Eskişehir.
  • Krishnamoorthy, G. (2002). “A Multistage Approach to External Auditors’ Evaluation of Internal Audit Function”, Auditing: A Journal of Practice & Theory, 21, 95-121.
  • Lai, S.M. ve Liu, C.L. (2018). “Management Characteristics and Corporate Investment Efficiency”, Asia- Pacific Journal of Accounting and Economics, 25(3/4), 295-312.
  • Lee, H.Y. ve Park, H.Y. (2016). “Characteristics of the Internal Audit and External Audit Hours: Evidence from S.Korea”, Managerial Auditing Journal, 31(6/7), 629-654.
  • Lenz, R., Sarens, G. ve Hoos, F. (2017). “Internal Audit Effectiveness: Multiple Case Study Research Involving Chief Audit Executives and Senior Management”, Edpacs, 55, 1-17.
  • Lin, S., Pizzini, M., Vargus, M. ve Bardhan, I.R. (2011). “The Role of the Internal Audit Function in the Disclosure of Material Weaknesses”, The Accounting Review, 86(1).
  • Memiş, M.Ü. (2008). “Etkin ve Başarılı Bir İç Denetim İçin Gerekli Koşullar”, Mali Çözüm Dergisi, 85, 75-91.
  • Messier, W.F., Reynolds, J.K., Simon, C.A. ve Wood, D.A. (2011). “The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor’s Reliance Decision”, The Accounting Review, 86(6), 2131-2154.
  • Mihret, D.G. ve Yismaw, A.W. (2007). “Internal Audit Effectiveness: An Ethiopian Public Sector Case Study”, Managerial Auditing Journal, 22(5), 470-484.
  • Musah, A., Gapketor, E.D. ve Anokye, F.K. (2018). “Determinants of Internal Audit Effectiveness in State-Owned Enterprises (Soes) in Ghana”, The Journal of Accounting and Management, 8, 52.
  • Mustika, A.C. (2015). “Factors Affecting the Internal Audit Effectiveness”, Jurnal Akuntansi Dan Auditing, 12, 89-109. Norman, C.S., Rose, A.M. ve Rose, J.M. (2010). “Internal Audit Reporting Lines, Fraud Risk Decomposition, and Assessments of Fraud Risk”, Accounting, Organizations and Society, 35(5), 546-557.
  • Önder, M.F. (2008). “Türk Hukukunda İç Denetim ve Uluslararası Standartlara Uyum”, Ankara: Asil Yayın Dağıtım.
  • Prawitt, D.F., Smith, J.L. ve Wood, D.A. (2009). “Internal Audit Quality and Earnings Management”, The Accounting Review, 84(4), 1255-1280.
  • Rudhani, L.H., Vokshi, N.B. ve Hashani, S. (2017). “Factors Contributing to the Effectiveness of Internal Audit: Case Study of Internal Audit in the Public Sector in Kosovo”, Journal of Accounting, Finance and Auditing Studies, 3, 91-108.
  • Securities and Exchange Commission (SEC). (2003). “NASD and NYSE Rulemaking: Relating to Corporate Governance", SEC, Washington, DC.
  • Securities and Exchange Commission (SEC). (2013). “Notice of Filing of Proposed Rule Change to Require That Listed Companies Have an Internal Audit Function”, SEC, Washington, DC.
  • Soylu, H. (2010). “İç Denetimin Yeni Bir Yaklaşım Olarak Kamu Sektöründe Uygulanması ve Mevcut Uygulamaların Verimlilik ve Başarısı: Türkiye Örneği”, Yayınlanmamış Yüksek Lisans Tezi, Karamanoğlu Mehmet Bey Üniversitesi Sosyal Bilimler Enstitüsü, Karaman.
  • Tackie, G., Marfo-Yiadom, E. ve Achina, S.O. (2016). “Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems”, International Journal of Business and Management, 11, 184-195.
  • The Instıtute of Internal Audıtors (IIA), (1999). “Definition of Internal Auditing”, IIA, Altamonte Springs, FL.
  • The Instıtute of Internal Audıtors (IIA), (2016). “International Standards for the Professional Practice of Internal Auditing”, IIA, Altamonte Springs, FL.

ETKİN İÇ DENETİM SİSTEMİNİN İŞLETME VERİMLİLİĞİ ÜZERİNE ETKİSİ: BIST KAPSAMINDAKİ ÜRETİM İŞLETMELERİNDE BİR ARAŞTIRMA

Year 2022, Issue: 4, 677 - 692, 26.10.2022

Kübra Akın Tosun Durmuş Acar

https://doi.org/10.51551/verimlilik.1079071

Abstract

Amaç: Bu çalışmanın amacı, etkin bir iç denetim sisteminin BIST kapsamındaki üretim işletmelerinin verimliliği üzerindeki etkilerini incelemektir.

Yöntem: Çalışmada; 169 üretim işletmesine, iç denetimin etkinliği ve iç denetimin verimliliğe etkisini ölçmeye yönelik iki ölçek içeren bir anket uygulanmıştır. Konuya ilişkin yönetici algılarının araştırıldığı çalışmada, iç denetim etkinliği belirleyicileri ile işletme verimliliği arasındaki ilişkiyi araştırmak için çoklu regresyon analizi kullanılmıştır.

Bulgular: Araştırma sonuçlarına göre, iç denetim etkinliğinin işletme verimliliğine etkisine yönelik yönetici algılarını pozitif yönde etkilediği görülmektedir. Özellikle iç denetimin bağımsızlık ve iç denetim biriminin üst yönetimden gördüğü desteğin, verimliliği etkileyen faktörlerin başında geldiğini düşünen yöneticiler; işletmenin yönetim verimliliğinde daha çok, iç denetim standartlarına uyumun ve iç denetimin etkililiğinin tesir ettiğini savunmaktadırlar.

Özgünlük: Çalışmanın bulguları, etkin bir iç denetim sisteminin belirleyicileri ile işletme verimliliği arasındaki ilişkiye dair gelişen literatüre katkıda bulunmakla birlikte, hükümetin ve işletme yöneticilerinin, iç denetim fonksiyonunun rollerine ilişkin farkındalık yaratmaktadır. 

Keywords

İç Denetim İşletme Verimliliği Üretim İşletmeleri Yönetici Algıları

References

  • 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu. (2003, 24 Aralık), Resmi Gazete (Sayı: 25326), https://www.mevzuat.gov.tr/mevzuatmetin/1.5.5018.pdf, (Erişim Tarihi: 05.01.2022).
  • Abbott, L.J., Daugherty, B., Parker, S. ve Peters, G.F. (2016). “Internal Audit Quality and Financial Reporting Quality: The Joint İmportance of Independence and Competence”, Journal of Accounting Research, 54(1), 3-40.
  • Adams, R.B. ve Ferreira, D. (2007). “A Theory of Friendly Boards”, The Journal of Finance, 62(1), 217-250.
  • Akın Tosun, K. ve Acar, D. (2021a). “İç Denetimin Etkinliğini Belirleyen Faktörlere İlişkin Ulusal ve Uluslararası Literatür İncelemesi”, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 39, 181-208.
  • Akın Tosun, K. ve Acar, D. (2021b). “İç Denetim Etkinlik Düzeyinin İşletme Verimliliği Üzerine Etkisi: BIST Kapsamındaki İmalat İşletmelerinin Yönetici Algılarının Değerlendirilmesi”, Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8(2), 1202-1224.
  • Albrecht, W.S., Howe, K.R. ve Schueler, D.R. (1988). “Evaluating the Effectiveness of Internal Audit Departments”, Institute of Internal Auditors Research Foundation.
  • Al Darwish, B.M. (1990). “Evaluation of The Role of Internal Auditor in Libyan Industrial Companies”, (A Msc Thesis), The Economy College At Garyounis University, Libya.
  • Al-Twaijry, A.A., Brierley, J.A. ve Gwilliam, D.R. (2003). “The Development of Internal Audit in Saudi Arabia: An Institutional Theory Perspective”, Critical Perspectives on Accounting, 14, 507-531.
  • Anderson, U. (2003). “Assurance and Consulting Services”, in Bailey, J., Andrew, D., Gramling, A. A. and Sridhar, R. (Eds), Research Opportunities in Internal Auditing, The Institute of Internal Auditors Research Foundation, 97-129.
  • Baharud-Din, Z., Shokiyah, A. ve Ibrahim, M. S. (2014). “Factors That Contribute to the Effectiveness of Internal Audit in Public Sector”, International Proceedings of Economics Development and Research, 70, 126.
  • Biddle, G.C., Hilary, G. ve Verdi, R.S. (2009). “How Does Financial Reporting Quality Relate to Investment Efficiency?”, Journal of Accounting and Economics, 48(2/3), 112-131.
  • Burton, G.F., Emett, S.A., Simon, C.A. ve Wood, D.A. (2012). “Corporate Managers’ Reliance on Internal Auditor Recommendations”, Auditing: A Journal of Practice and Theory, 31(2), 151-166.
  • Cadbury Committee (1992). “Report on the Financial Aspects of Corporate Governance”, Gee Publishing, London.
  • Carcello, J.V., Eulerich, M., Masli, A. ve Wood, D.A. (2017). “Are Internal Audits Associated with Reductions in Operating, Financial Reporting and Compliance Risk?”, Working Paper, University of Tennessee, Knoxville.
  • Cheng, Q., Goh, B. W. ve Kim, J. B. (2018). “Internal Control and Operational Efficiency”, Contemporary Accounting Research, 35(2), pp. 1102-1139.
  • Chevers, D., Lawrence, D., Laidlaw, A. ve Nicholson, D. (2016). “The Effectiveness of Internal Audit in Jamaican Commercial Banks”, Accounting and Management Information Systems, 15, 522.
  • Cho, M.K., Lee, H.Y. ve Park, H.Y. (2015). “Characteristics of Statutory Internal Auditors and Operating Efficiency”, Managerial Auditing Journal, 30(4/5), 456-481.
  • Christ, M.H., Masli, A., Sharp, N.Y. ve Wood, D.A. (2015). “Rotational Internal Audit Programs and Financial Reporting Quality: Do Compensating Controls Help?”, Accounting, Organizations and Society, 44, 37-59.
  • Cohen, A. ve Sayag, G. (2010). “The Effectiveness of Internal Auditing: An Empirical Examination of Its Determinants in Israeli Organisations”, Australian Accounting Review, 20, 296-307.
  • Dellai, H. ve Omri, M.A.B. (2016). “Factors Affecting the Internal Audit Effectiveness in Tunisian Organizations”, Research Journal of Finance and Accounting, 7, 208-221.
  • Dezoort, F.T., Houston, R.W. ve Peters, M.F. (2001). “The Impact of Internal Auditor Compensation and Role on External Auditors’ Planning Judgments and Decisions”, Contemporary Accounting Research, 18(2), 257-281.
  • Dezoort, F.T., Hermanson, D.R., Archambeault, D.S. ve Reed, S.A. (2002). “Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature”, Journal of Accounting Literature, 21, 38-75.
  • Ege, M. S. (2015). “Does Internal Audit Function Quality Deter Management Misconduct?”, The Accounting Review, 90(2), 495-527.
  • Endaya, K.A. ve Hanefah, M.M. (2016). ”Internal Auditor Characteristics, Internal Audit Effectiveness and Moderating Effect of Senior Management”, Journal of Economic and Administrative Sciences, 32, 160-176.
  • Fadzil, F. H., Haron, H. ve Jantan, M. (2005). “Internal Auditing Practices and Internal Control System”, Managerial Auditing Journal, 20(8), pp. 844-866.
  • Felix, W.L., Gramling, A.A. ve Maletta, M.J. (2001). “The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution”, Journal of Accounting Research, 39(3), 513-534.
  • Gökalp, B. (2013). “Kamu Yönetiminde İç Denetim Etkinliğinin Ölçülmesi”, Yayınlanmamış Yüksek Lisans Tezi, Gazi Üniversitesi Sosyal Bilimler Enstitüsü, Ankara.
  • Hailemariam, S. (2014). “Determinants of Internal Audit Effectiveness in the Public Sector: Case Study in Selected Ethiopian Public Sector Offices”, Doctoral Dissertation, Jimma University, Jimma.
  • İşçi, V. (2019). “İç Denetim Etkinliğinin Performans Açısından Değerlendirilmesi: İç Denetçilerin Bakışıyla Kamu Üniversitelerinde Nitel Bir Araştırma”, Yayınlanmamış Yüksek Lisans Tezi, Kocaeli Üniversitesi Sosyal Bilimler Enstitüsü, Kocaeli.
  • Jiang, L. Messier, W.F. Jr. ve Wood, D.A. (2019). “The Association Between Internal Audit Operations Related Services and Firm Operating Performance”, Auditing: A Journal of Practice & Theory, 39(1), 101-124.
  • Kamu Aydınlatma Platformu. (2019). www.kap.org.tr, (Erişim Tarihi:13-10-2019).
  • Kozan, S. (2019). “Türkiye'deki Devlet Üniversitelerinin İç Denetim Etkinliğinin Değerlendirilmesi”, Yayımlanmamış Yüksek Lisans Tezi, Anadolu Üniversitesi Sosyal Bilimler Enstitüsü, Eskişehir.
  • Krishnamoorthy, G. (2002). “A Multistage Approach to External Auditors’ Evaluation of Internal Audit Function”, Auditing: A Journal of Practice & Theory, 21, 95-121.
  • Lai, S.M. ve Liu, C.L. (2018). “Management Characteristics and Corporate Investment Efficiency”, Asia- Pacific Journal of Accounting and Economics, 25(3/4), 295-312.
  • Lee, H.Y. ve Park, H.Y. (2016). “Characteristics of the Internal Audit and External Audit Hours: Evidence from S.Korea”, Managerial Auditing Journal, 31(6/7), 629-654.
  • Lenz, R., Sarens, G. ve Hoos, F. (2017). “Internal Audit Effectiveness: Multiple Case Study Research Involving Chief Audit Executives and Senior Management”, Edpacs, 55, 1-17.
  • Lin, S., Pizzini, M., Vargus, M. ve Bardhan, I.R. (2011). “The Role of the Internal Audit Function in the Disclosure of Material Weaknesses”, The Accounting Review, 86(1).
  • Memiş, M.Ü. (2008). “Etkin ve Başarılı Bir İç Denetim İçin Gerekli Koşullar”, Mali Çözüm Dergisi, 85, 75-91.
  • Messier, W.F., Reynolds, J.K., Simon, C.A. ve Wood, D.A. (2011). “The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor’s Reliance Decision”, The Accounting Review, 86(6), 2131-2154.
  • Mihret, D.G. ve Yismaw, A.W. (2007). “Internal Audit Effectiveness: An Ethiopian Public Sector Case Study”, Managerial Auditing Journal, 22(5), 470-484.
  • Musah, A., Gapketor, E.D. ve Anokye, F.K. (2018). “Determinants of Internal Audit Effectiveness in State-Owned Enterprises (Soes) in Ghana”, The Journal of Accounting and Management, 8, 52.
  • Mustika, A.C. (2015). “Factors Affecting the Internal Audit Effectiveness”, Jurnal Akuntansi Dan Auditing, 12, 89-109. Norman, C.S., Rose, A.M. ve Rose, J.M. (2010). “Internal Audit Reporting Lines, Fraud Risk Decomposition, and Assessments of Fraud Risk”, Accounting, Organizations and Society, 35(5), 546-557.
  • Önder, M.F. (2008). “Türk Hukukunda İç Denetim ve Uluslararası Standartlara Uyum”, Ankara: Asil Yayın Dağıtım.
  • Prawitt, D.F., Smith, J.L. ve Wood, D.A. (2009). “Internal Audit Quality and Earnings Management”, The Accounting Review, 84(4), 1255-1280.
  • Rudhani, L.H., Vokshi, N.B. ve Hashani, S. (2017). “Factors Contributing to the Effectiveness of Internal Audit: Case Study of Internal Audit in the Public Sector in Kosovo”, Journal of Accounting, Finance and Auditing Studies, 3, 91-108.
  • Securities and Exchange Commission (SEC). (2003). “NASD and NYSE Rulemaking: Relating to Corporate Governance", SEC, Washington, DC.
  • Securities and Exchange Commission (SEC). (2013). “Notice of Filing of Proposed Rule Change to Require That Listed Companies Have an Internal Audit Function”, SEC, Washington, DC.
  • Soylu, H. (2010). “İç Denetimin Yeni Bir Yaklaşım Olarak Kamu Sektöründe Uygulanması ve Mevcut Uygulamaların Verimlilik ve Başarısı: Türkiye Örneği”, Yayınlanmamış Yüksek Lisans Tezi, Karamanoğlu Mehmet Bey Üniversitesi Sosyal Bilimler Enstitüsü, Karaman.
  • Tackie, G., Marfo-Yiadom, E. ve Achina, S.O. (2016). “Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems”, International Journal of Business and Management, 11, 184-195.
  • The Instıtute of Internal Audıtors (IIA), (1999). “Definition of Internal Auditing”, IIA, Altamonte Springs, FL.
  • The Instıtute of Internal Audıtors (IIA), (2016). “International Standards for the Professional Practice of Internal Auditing”, IIA, Altamonte Springs, FL.
There are 51 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Kübra Akın Tosun 0000-0003-4493-297X

Durmuş Acar 0000-0003-4701-6045

Publication Date October 26, 2022
Submission Date February 25, 2022
Published in Issue Year 2022 Issue: 4

Cite

APA Akın Tosun, K., & Acar, D. (2022). ETKİN İÇ DENETİM SİSTEMİNİN İŞLETME VERİMLİLİĞİ ÜZERİNE ETKİSİ: BIST KAPSAMINDAKİ ÜRETİM İŞLETMELERİNDE BİR ARAŞTIRMA. Verimlilik Dergisi(4), 677-692. https://doi.org/10.51551/verimlilik.1079071
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