İç Denetimin Etkinliğinde Liderlik Özelliklerinin Etkisi
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Dosyalar
Tarih
2020
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Malatya Turgut Özal Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
İç denetim sistemi, bağımsız denetim faaliyetlerinde, kontrol riskinin içinde değerlendirilmektedir. Dolayısıyla şirketin iç denetim sistemine güvenen denetçi, kendi kontrolünde ve insiyatifinde olan bulgu riskini tayin ederken, daha esnek davranabilmekte ve daha az örneklem ile denetim faaliyetini sürdürebilmektedir. Bu noktadan hareketle doğan araştırmanın amacı; muhasebe denetiminde önemli bir rol oynayan iç denetçilerin performansları ile kurumdaki liderlik özellikleri arasındaki ilişkiyi ortaya koymaktır. Nicel araştırma yöntemi ile kurgulanan bu çalışmada, veri toplama aracı olarak da anket tekniği kullanılmıştır. Araştırma sonucunda iç denetçilerin performansları ile liderlik özellikleri arasında istatistiksel açıdan anlamlı bir ilişki ortaya çıksa dahi bu ilişkinin gücünün zayıf olduğu gözlemlenmiştir.
The internal audit system is considered within the control risk in independent audit activities. Therefore, the auditor, who trusts the company's internal audit system, can act more flexibly and carry out audit activities with fewer samples while determining the risk of finding that is under his control and initiative. The aim of this research, which is based on this point; to reveal the relationship between the performance of internal auditors that play an important role in accounting audit and leadership characteristics in the organization. In this study, which was designed with the quantitative research method, the questionnaire technique was used as a data collection tool. As a result of the research, it was observed that the strength of this relationship was weak even if a statistically significant correlation was found between the performance of internal auditors and leadership characteristics.
The internal audit system is considered within the control risk in independent audit activities. Therefore, the auditor, who trusts the company's internal audit system, can act more flexibly and carry out audit activities with fewer samples while determining the risk of finding that is under his control and initiative. The aim of this research, which is based on this point; to reveal the relationship between the performance of internal auditors that play an important role in accounting audit and leadership characteristics in the organization. In this study, which was designed with the quantitative research method, the questionnaire technique was used as a data collection tool. As a result of the research, it was observed that the strength of this relationship was weak even if a statistically significant correlation was found between the performance of internal auditors and leadership characteristics.
Açıklama
Anahtar Kelimeler
İş Performansı, İç Denetim, Liderlik, Denetim, Denetim Riski, Internal Audit, Leadership, Business Performance, Audit, Audit Risk
Kaynak
Malatya Turgut Özal Üniversitesi İşletme ve Yönetim Bilimleri Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
1
Sayı
1
Künye
Tutar, S. & Altınkaynak, F. (2020). İÇ DENETİMİN ETKİNLİĞİNDE LİDERLİK ÖZELLİKLERİNİN ETKİSİ . Malatya Turgut Özal Üniversitesi İşletme ve Yönetim Bilimleri Dergisi , 1 (1) , 148-172 .
