İç Kontrol Bileşenleri ile İç Kontrol Sisteminin Etkililiği İlişkisinde Durumsal Etkenlerin Farklılaştırıcı Etkisi: Üniversite İdari Personeli Üzerine Bir Araştırma

Yıl 2021, Cilt: 29 Sayı: 49, 427 - 454, 30.07.2021

Tuncer Fidan , Ömer Tekşen

https://doi.org/10.17233/sosyoekonomi.2021.03.22

Öz

İç kontrol sistemi, yeni kamu yönetimi anlayışının etkisiyle kamu sektöründe yer bulmuş olan ve esasen özel sektör kaynaklı bir uygulamadır. Bu çalışmada iç kontrol bileşenleri ile iç kontrol sisteminin etkililiği ilişkisi ile bu ilişkide durumsal etkenlerin farklılaştırıcı etkisi sınanmıştır. Araştırma sonuçlarına göre bilgi ve iletişim dışındaki iç kontrol bileşenlerinin iç kontrol hedefleri üzerinde anlamlı etkilerinin bulunmadığı, durumsal etkenlerin de iç kontrol bileşenleri ile hedefler arasındaki ilişkiyi farklılaştırmadığı görülmüştür. Araştırma sonucunda, denetimlerde kontrol listesi yaklaşımının yanında iç kontrol hedefleriyle ilgili testlerin yapılması ve iç kontrol sistemi tasarlanırken yalnızca birim yöneticilerinin değil bütün çalışanların tasarım sürecine dâhil edilmesi önerilmiştir.

Anahtar Kelimeler

İç Kontrol Sistemi, İç Kontrol Hedefleri, Durumsallık Kuramı, Üniversite

Destekleyen Kurum

Bu çalışma Burdur Mehmet Akif Ersoy Üniversitesinin desteği ile yürütülmüştür.

The Moderating Effect of Contingency Factors on the Relationship of the Internal Control Components and the Effectiveness of Internal Control System: A Study with University Administrative Staff

Öz

Initially, a private sector application, the internal control system, was introduced to the public sector due to the influence of the new public management approach. This study aimed to examine the relationship of the internal control components and the effectiveness of the internal control system with the moderating role of contingency factors in this relationship. According to the study results, none of the internal control components, except information and communication, were significant predictors of internal control objectives, and contingency factors did not moderate the relationship between internal control components and objective types. Based on the study results, it was recommended that tests regarding internal control objectives be administered and control lists during audits, and not only administrators but also whole staff members be included in the designation of an internal control system.

Anahtar Kelimeler

Internal Control System, Internal Control Objectives, Contingency Theory, University

Kaynakça

• Agbejule, A. & A. Jokipii (2009), “Strategy, Control Activities, Monitoring and Effectiveness”, Managerial Auditing Journal, 24(6), 500-522.
• Aziz, M. & J. Said & M. Alam (2015), “Assessment of the Practices of Internal Control System in the Public Sectors of Malaysia”, Asia-Pacific Management Accounting Journal, 10(1), 43-62.
• Beins, B.C. (2017), Research Method: A Tool for Life, New York, NY: Cambridge University Press.
• Budding, G.T. (2004), “Accountability, Environmental Uncertainty and Government Performance: Evidence from Dutch Municipalities”, Management Accounting Research, 15(3), 285-304.
• Chan, K.C. & B. Farrell & P. Lee (2008), “Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act”, Auditing: A Journal of Practice & Theory, 27(2), 161-179.
• Chen, Y. & J.D. Eshleman & J.S. Soileau (2016), “Board Gender Diversity and Internal Control Weaknesses”, Advances in Accounting, 33, 11-19.
• COSO (1994), Internal Control: Integrated Framework, New Jersey, NJ: AICPA.
• COSO (2012), Illustrative Tools for Assessing Effectiveness of a System of Internal Control, New Jersey, NJ: AICPA.
• Doyle, J. & W. Ge & S. McVay (2007), “Determinants of Weaknesses in Internal Control over Financial Reporting”, Journal of Accounting and Economics, 44(1-2), 193-223.
• Duncan, J.B. & D.L. Flesher & M.H. Stocks (1999), “Internal Control Systems in US Churches: An Examination of the Effects of Church Size and Denomination on Systems of Internal Control”, Accounting, Auditing & Accountability Journal, 12(2), 142-164.
• Durnalı, M. & P. Ayyıldız (2019), “The Relationship between Faculty Members’ Job Satisfaction and Perceptions of Organizational Politics”, Participatory Educational Research, 6(2), 169-188.
• Frazer, L. (2012), “The Effect of Internal Control on the Operating Activities of Small Restaurants”, Journal of Business & Economics Research, 10(6), 361-374.
• Garson, G.D. (2012), Testing Statistical Assumptions, Asheboro, NC: Statistical Associates Publishing.
• Gavin, T.A. & B.J. Cooper & P. Leung & G.H. Lander & A. Reinstein (1995), “Health Care Internal Auditing: An Extension of a Previously Reported Study”, Managerial Auditing Journal, 10(4), 12-22.
• Govindarajan, V. (1986), “Decentralization, Strategy, and Effectiveness of Strategic Business Units in Multibusiness Organizations”, Academy of Management Review, 11(4), 844-856.
• Graham, L. (2015), Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework, Hoboken, NJ: Wiley.
• Gupta, P.P. (2008), “Management’s Evaluation of Internal Controls under Section 404 (a) Using the COSO 1992 Control Framework: Evidence from Practice”, International Journal of Disclosure and Governance, 5(1), 48-68.
• Güner, M.F. (2010), “Kontrol Ortamının Değerlendirilmesi: Bir Kamu İdaresinde Uygulama”, Muhasebe ve Finansman Dergisi, 46, 189-198.
• Hellriegel, D. & J.W. Slocum Jr (1973), “Organizational Design: A Contingency Approach: A Model for Organic Management Design”, Business Horizons, 16(2), 59-68.
• Hermanson, D.R. & J.L. Smith & N.M. Stephens (2012), “How Effective are Organizations’ Internal Controls? Insights into Specific İnternal Control Elements”, Current Issues in Auditing, 6(1), A31-A50.
• Holm, C. & P.B. Laursen (2007), “Risk and Control Developments in Corporate Governance: Changing the role of the External Auditor?”, Corporate Governance: An International Review, 15(2), 322-333.
• Hoque, Z. (2004), “A Contingency Model of the Association between Strategy, Environmental Uncertainty and Performance Measurement: Impact on Organizational Performance”, International Business Review, 13(4), 485-502.
• Hu, L.T. & P.M. Bentler (1999), “Cutoff Criteria for fit Indexes in Covariance Structure Analysis: Conventional Criteria versus New Alternatives”, Structural Equation Modeling: A Multidisciplinary Journal, 6(1), 1-55.
• INTOSAI (2004), Guidelines for Internal Control Standards for the Public Sector, Vienna: INTOSAI General Secretariat.
• Jokipii, A. (2010), “Determinants and Consequences of Internal Control in Firms: A Contingency Theory Based Analysis”, Journal of Management & Governance, 14(2), 115-144.
• Kerr, D.S. & U.S. Murthy (2013), “The Importance of the CobiT Framework IT Processes for Effective Internal Control over Financial Reporting in Organizations: An International Survey”, Information & Management, 50(7), 590-597.
• Korac-Boisvert, N. & A. Kouzmin (1994), “The Dark Side of Info-Age Social Networks in Public Organizations and Creeping Crises”, Administrative Theory & Praxis, 16(1), 57-82.
• Lakis, V. & L. Giriūnas (2012), “The Concept of Internal Control System: Theoretical Aspect”, Ekonomika, 91(2), 142-152.
• Länsiluoto, A. & A. Jokipii & T. Eklund (2016), “Internal Control Effectiveness-A Clustering Approach”, Managerial Auditing Journal, 31(1), 5-34.
• Leng, J. & Y. Ding (2011), “Internal Control Disclosure and Corporate Governance: Empirical Research from Chinese Listed Companies”, Technology and Investment, 2(04), 286-294.
• Manurung, D. & A.R. Suhartadi & N. Saefudin (2015), “The Influence of Organizational Commitment on Employee Fraud with Effectiveness of Internal Control and Organizational Justice as a Moderating Variable”, Procedia-Social and Behavioral Sciences, 211, 1064-1072.
• McKendrick, J. (2007), “Modernization of the Public Accounting Systems in Central and Eastern European Countries: The case of Romania”, International Public Management Review, 8(1), 168-185.
• McNally, J.S. (2013), “The 2013 COSO Framework & SOX Compliance: One Approach to an Effective Transition”, Strategic Finance, 6, 1-8.
• Miles, R.E. & C.C. Snow & A.D. Meyer & H.J. Coleman Jr (1978), “Organizational Strategy, Structure, and Process”, Academy of Management Review, 3(3), 546-562.
• Muraleetharan, P. (2011), “Internal Control and Impact of Financial Performance of the Organizations (Special Reference Public and Private Organizations in Jaffna District)”, Paper presented at Intemational Conference on Business & Information, Kelaniya, Sri Lanka.
• Nutt, P.C. & R.W. Backoff (1995), “Strategy for Public and Third-Sector Organizations”, Journal of Public Administration Research and Theory, 5(2), 189-212.
• Öztürk, H. & M. Tataroğlu (2018), “Ülkelerin Kamu Yönetimi Örgütlenmelerinin Bölgesel Kalkınma Ajansları Üzerine Yansıması: Türkiye ve İspanya Karşılaştırması”, Süleyman Demirel Üniversitesi Vizyoner Dergisi, 9(21), 88-101.
• Petrovits, C. & C. Shakespeare & A. Shih (2011), “The Causes and Consequences of Internal Control Problems in Nonprofit Organizations”, The Accounting Review, 86(1), 325-357.
• Pfister, J. & F. Hartmann (2011), “Managing Organizational Culture for Effective Internal Control: From Practice to Theory”, The Accounting Review, 86(2), 738-741.
• Rendon, J.M. & R.G. Rendon (2016), “Procurement Fraud in the US Department of Defense: Implications for Contracting Processes and Internal Controls”, Managerial Auditing Journal, 31(6/7), 748-767.
• Rendon, R.G. & J.M. Rendon (2015), “Auditability in Public Procurement: An Analysis of Internal Controls and Fraud Vulnerability”, International Journal of Procurement Management, 8(6), 710-730.
• Rezaee, Z. (2005), Causes, Consequences, and Deterence of Financial Statement Fraud”, Critical Perspectives on Accounting, 16(3), 277-298.
• Rittenberg, L.E. (2006), “Internal Control: No Small Matter; Help for Small Businesses has Arrived in the Form of COSO’s Latest Guidance on Internal Control over Financial Reporting”, Internal Auditor, 63(5), 47-52.
• Sarens, G. & C. de Visscher & D. van Gils (2010), “Risk Management and Internal Control in the Public Sector: An In-Depth Analysis of Belgian Social Security Public Institutions”, Bulletin De Documentation/Service Public Fédéral Finances, 70(3), 65-90.
• Simons, R. (1987), “Accounting Control Systems and Business Strategy: An Empirical Analysis”, Accounting, Organizations and Society, 12(4), 357-374.
• Spira, L.F. & M. Page (2010), “Regulation by Disclosure: the Case of Internal Control”, Journal of Management & Governance, 14(4), 409-433.
• Tabachnick, B.G. & L.S. Fidell (2007), Using Multivariate Statistics, Needham Height, MA: Allyn & Bacon.
• Tsamenyi, M. & J. Mills (2003), “Perceived Environmental Uncertainty, Organizational Culture, Budget Participation and Managerial Performance in Ghana”, Journal of Transnational Management Development, 8(1-2), 17-52.
• Webb, W. (2010), “Public Management Reform and the Management of Ethics: Incompatible Ideals for the Developing State?”, International Journal of Public Sector Management, 23(7), 669-684.
• Woods, M. (2009), “A Contingency Theory Perspective on the Risk Management Control System within Birmingham City Council”, Management Accounting Research, 20(1), 69-81.
• Yurniwati, F. & A. Rizaldi (2015), “Control Environment Analysis at Government Internal Control System: Indonesia Case”, Procedia-Social and Behavioral Sciences, 211, 844-850.
• Zakaria, K.M. & A. Nawawi & A.S.A.P. Salin (2016), “Internal Controls and Fraud-Empirical Evidence from Oil and Gas Company”, Journal of Financial Crime, 23(4), 1154-1168.