MEASUREMENT OF THE EFFECTIVENESS OF INTERNAL AUDITS IN PUBLIC SECTOR

dc.authorid Boztepe, Engin/0000-0003-0775-6129
dc.authorwosid ISGUDEN KILIC, BURCU/KHX-8463-2024
dc.authorwosid Boztepe, Engin/HLH-6387-2023
dc.contributor.author Kilic, Burcu Isguden
dc.contributor.author Kuvat, Ozlem
dc.contributor.author Boztepe, Engin
dc.date.accessioned 2024-05-25T11:42:16Z
dc.date.available 2024-05-25T11:42:16Z
dc.date.issued 2021
dc.department Okan University en_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, Turkey en_US
dc.description Boztepe, Engin/0000-0003-0775-6129 en_US
dc.description.abstract Country 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.citationcount 0
dc.identifier.doi 10.1108/S1569-375920200000105015
dc.identifier.endpage 218 en_US
dc.identifier.isbn 9781839095085
dc.identifier.isbn 9781839095092
dc.identifier.issn 1569-3759
dc.identifier.startpage 207 en_US
dc.identifier.uri https://doi.org/10.1108/S1569-375920200000105015
dc.identifier.uri https://hdl.handle.net/20.500.14517/1568
dc.identifier.volume 105 en_US
dc.identifier.wos WOS:000844033900014
dc.language.iso en
dc.publisher Emerald Group Publishing Ltd en_US
dc.relation.ispartofseries Contemporary Studies in Economic and Financial Analysis
dc.relation.publicationcategory Kitap Bölümü - Uluslararası en_US
dc.rights info:eu-repo/semantics/closedAccess en_US
dc.subject Public sector en_US
dc.subject internal audit en_US
dc.subject SWARA Method en_US
dc.subject multi-criteria decision-making en_US
dc.subject internal auditors en_US
dc.subject effectiveness of internal audit en_US
dc.title MEASUREMENT OF THE EFFECTIVENESS OF INTERNAL AUDITS IN PUBLIC SECTOR en_US
dc.type Book Part en_US
dc.wos.citedbyCount 0

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