MEASUREMENT OF THE EFFECTIVENESS OF INTERNAL AUDITS IN PUBLIC SECTOR

dc.authoridBoztepe, Engin/0000-0003-0775-6129
dc.authorwosidISGUDEN KILIC, BURCU/KHX-8463-2024
dc.authorwosidBoztepe, Engin/HLH-6387-2023
dc.contributor.authorKilic, Burcu Isguden
dc.contributor.authorKuvat, Ozlem
dc.contributor.authorBoztepe, Engin
dc.date.accessioned2024-05-25T11:42:16Z
dc.date.available2024-05-25T11:42:16Z
dc.date.issued2021
dc.departmentOkan Universityen_US
dc.department-temp[Kilic, Burcu Isguden] Anadolu Univ, Business Management, Eskisehir, Turkey; [Kuvat, Ozlem] Eskisehir Osmangazi Univ, Dept Ind Engn, Eskisehir, Turkey; [Boztepe, Engin] Dumlupinar Univ, Econ, Kutahya, Turkey; [Boztepe, Engin] Okan Univ, Accounting & Auditing, Istanbul, Turkey; [Boztepe, Engin] Izmir Katip Celebi Univ, Business Adm, Izmir, Turkey; [Boztepe, Engin] Ardahan Univ, Sch Hlth Sci, Dept Healthcare Management Dept, Accounting & Auditing, Ardahan, Turkeyen_US
dc.descriptionBoztepe, Engin/0000-0003-0775-6129en_US
dc.description.abstractCountry and company bankruptcies at international level have put the economies of the world and countries in a difficult position. As a result of these negative developments, the measurement of the effectiveness of internal audits system together with accounting and audits have become important. The unit that plays a key role in measuring the effectiveness of internal control, whether in the private or public sector, is internal audit. In this respect, the purpose of the present study was to outline the criteria that increase the effectiveness of internal audit in public institutions. For this purpose, the SWARA Method was used. The SWARA Method is a multi-criterion decision-making method that is employed by decision-makers to determine the weights of the criteria and to sort them out. The Questionnaire of the study was applied to a participant group that consisted of 11 experts. According to the findings, the criteria that had the highest importance were "the presence of an independent internal audit activity and impartial internal auditors," "Performing internal audit activities in line with ethical rules, standards, and relevant regulations," and "Determining the risks regarding the objectives and the purpose of the institution, and measuring the effects of these risks."en_US
dc.identifier.citation0
dc.identifier.doi10.1108/S1569-375920200000105015
dc.identifier.endpage218en_US
dc.identifier.isbn9781839095085
dc.identifier.isbn9781839095092
dc.identifier.issn1569-3759
dc.identifier.startpage207en_US
dc.identifier.urihttps://doi.org/10.1108/S1569-375920200000105015
dc.identifier.urihttps://hdl.handle.net/20.500.14517/1568
dc.identifier.volume105en_US
dc.identifier.wosWOS:000844033900014
dc.language.isoen
dc.publisherEmerald Group Publishing Ltden_US
dc.relation.ispartofseriesContemporary Studies in Economic and Financial Analysis
dc.relation.publicationcategoryKitap Bölümü - Uluslararasıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectPublic sectoren_US
dc.subjectinternal auditen_US
dc.subjectSWARA Methoden_US
dc.subjectmulti-criteria decision-makingen_US
dc.subjectinternal auditorsen_US
dc.subjecteffectiveness of internal auditen_US
dc.titleMEASUREMENT OF THE EFFECTIVENESS OF INTERNAL AUDITS IN PUBLIC SECTORen_US
dc.typeBook Parten_US
dspace.entity.typePublication

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