SAVUNMA PROJELERİNİN YÖNETİMİ SÜRECİNDE RİSK ODAKLI İÇ DENETİM

Yıl 2022, , 9 - 38, 28.04.2022

Murat Görmen , Göksel Korkmaz

https://doi.org/10.52836/sayistay.1089441

Öz

Savunma proje yönetim süreci üst düzey siyasi ve stratejik belgelerin yön verdiği uzun soluklu bir süreç olup, çok çeşitli riskler barındırmaktadır. Hedefler doğrultusunda harekât ihtiyaçlarının belirlenmesini müteakip bu sistemlerin teminine yönelik plan ve programlar çeşitli kurulların çalışmalarıyla hayata geçirilmekte ve tahsis edilen sınırlı kaynaklarla tedarik süreci başlamaktadır. Her yıl artan modernizasyon bütçelerinin, sınırsız ihtiyaçların tahsis edilen sınırlı kaynakla karşılanması baskısı nedeniyle mümkün olduğunca etkin, ekonomik ve verimli kullanılması esastır. Kurumlara değer katmak, geliştirmek ve kaynakların etkili, ekonomik ve verimli kullanılmasını sağlamak maksadıyla idarelerin risk yönetim sistemlerini değerlendirmekle yükümlü iç denetim birimlerinin proje yönetim sürecine de önemli katkılar sağlaması beklenmektedir. Bu çalışmanın amacı; iç denetim fonksiyonunun savunma projelerinin yönetim sürecini risk odaklı yaklaşımla nasıl daha etkin denetleyebileceğini ortaya koymaktır. Çalışmada öncelikle doküman analiz yöntemiyle, uluslararası uygulamalardan da yararlanılarak savunma projelerinin nasıl yönetildiği, risk odaklı iç denetim yaklaşımı ve bu yaklaşımın proje yönetim süreçlerinde nasıl uygulandığı incelendikten sonra proje yönetim sürecinin riskleri, kontrolleri ve bu kontrollerin nasıl test edileceği sistem denetimi yaklaşımıyla analiz edilmekte ve denetimlerde uygulanabilecek bir model önerisi geliştirilmektedir

Anahtar Kelimeler

Savunma Projesi, İç Denetim, Risk Yönetimi, İç Kontrol, Proje Yönetimi

RISK-BASED INTERNAL AUDIT IN THE PROCESS OF MANAGING DEFENSE PROJECTS

Öz

The management process of defense projects is a long-term process guided by high-level political and strategic documents and involves a wide variety of risks. Following the determination of the operational needs in line with the objectives; the plans and programs for the procurement of these systems are implemented through the works of various committees, and the procurement process begins with the limited resources allocated. It is essential that the modernization budgets, which increase every year, are used as effectively, economically, and efficiently as possible due to the pressure to meet unlimited needs with the limited resources allocated. The main obligation of the internal audit units is to evaluate the risk management systems of the administrations in order to add value to the institutions, develop them, and ensure the effective, economic andefficient use of resources. In this context, internal audit is expected to make significant contributions to the project management process. The purpose of this study is to reveal how the internal audit function can more effectively oversee the management process of defense projects with a risk-oriented approach. In the study, first, how defense projects are managed, the risk-based internal audit approach, and how this approach is applied in project management processes are examined through document analysis method by also making use of international practices. Then, the risks and controls of the project management process and how these controls will be tested are analyzed with the system audit approach, and a model proposal that can be applied in audits is developed

Anahtar Kelimeler

Defense Project, Internal Audit, Risk Management, Internal Control, Project Management

Kaynakça

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