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

Yıl 2022, Sayı: 4, 677 - 692, 26.10.2022

Kübra Akın Tosun , Durmuş Acar

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

Cited By: 1

Öz

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.

Anahtar Kelimeler

Effective Internal Audit, Firm Productivity, Manufacturing Enterprises, Manager Perceptions

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

Öz

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. 

Anahtar Kelimeler

İç Denetim, İşletme Verimliliği, Üretim İşletmeleri, Yönetici Algıları

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