Araştırma Makalesi


DOI :10.26650/MED.1149150   IUP :10.26650/MED.1149150    Tam Metin (PDF)

Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması

Yılmaz UzunSinan Aslan

İşletme faaliyetlerini incelemek ve geliştirmek suretiyle kuruma katma değer sağlamaya odaklanan iç denetimin birincil hedefi işletme amaçlarına ulaşılmasına yardımcı olmaktır. İşletme performansı ise genel olarak amaçlara ulaşmada gösterilen başarı düzeyi olarak ifade edilmektedir. Bu doğrultuda, çalışmanın temel amacı sanayi işletmelerinde iç denetim ile işletme performansı arasındaki ilişkiyi tespit etmektir. Bu çerçevede; üst yönetim desteğinin, iç denetimin bağımsızlığının, iç denetçilerin mesleki yeterliliklerinin ve iç kontrol sisteminin finansal performans (aktif karlılığı, öz kaynak karlılığı ve net kar marjı) üzerinde bir etkisinin olup olmadığı incelenmiştir. Çalışmada, Borsa İstanbul’da yer alan imalat sanayi işletmelerine bir anket uygulanarak elde edilen veriler SPSS (Versiyon 26) aracılığı ile parametrik olmayan yöntemlerden Kruskal-Wallis H Testi ile analiz edilmiştir. Analiz sonucunda, aktif karlılığı ile üst yönetim desteği, mesleki yeterlilik ve iç kontrol sistemi arasında anlamlı; iç denetimin bağımsızlığı ile anlamlı olmayan bir ilişki tespit edilmiştir. Öz kaynak karlılığı ile üst yönetim desteği, mesleki yeterlilik ve iç kontrol sistemi arasında anlamlı; iç denetimin bağımsızlığı ile anlamlı olmayan bir ilişki tespit edilmiştir. Net kar marjı oranı ile üst yönetim desteği, mesleki yeterlilik, iç kontrol sistemi ve iç denetimin bağımsızlığı arasında anlamlı olmayan bir ilişki tespit edilmiştir.

JEL Classification : M41 , M42
DOI :10.26650/MED.1149150   IUP :10.26650/MED.1149150    Tam Metin (PDF)

The Effect of Internal Audit on Business Performance in Industrial Enterprises and a Survey Study

Yılmaz UzunSinan Aslan

Focusing on providing added value to the organization by examining and improving business operations, the primary goal of internal audit is to help achieve business objectives. Business performance is generally expressed as the level of success shown in reaching the goals. . In this direction, the main purpose of the study is to determine the relationship between internal audit and business performance in industrial enterprises. In this context, it was examined whether the senior management’s support, the internal audit’s independence, the internal auditors’ professional competencies and the internal control system have an effect on the financial performance (return on assets, return on equity and net profit margin). In the study, the data obtained through applicaiton of a questionnaire on the manufacturing industrial enterprises in Borsa Istanbul were analyzed with Kruskal-Wallis H Test, a non-parametric method via SPSS (Version 26). As a result of the analysis; it has been determined that the return of asssets had a significant relationship with senior management support, professional competence and internal control system; and a non-significant relationship with the independence of internal audit. It has also been determined that the return on equity had a significant relationship with senior management support, professional competence and internal control system; and a non- significant relationship with the independence of internal audit. Also, a non-significant relationship was detected between net profit margin and senior management support, professional competence, internal control system and the independence of internal audit.

JEL Classification : M41 , M42

GENİŞLETİLMİŞ ÖZET


The environment in which businesses operate is dynamic and ever-evolving (Bititci, Turner, & Begemann, 2000, s. 695- 696). Businesses that are unable to adapt to change and innovation will inevitably face a variety of risks and threats (Yadav, Sushil, & Sagar, 2014, s. 88). A failure to establish a healthy control mechanism and not being able to provide necessary improvements in business processes in enterprises which alteration is ignored cause facing many problems varying from taking wrong decisions to several economic losses. Internal audit reviews business processes independently and objectively offer solutions to make required updates and improvements (TÜSİAD, 2008, s. 7), provides a positive contribution to the development of performance and achievement of determined business goals (Irwansyah, Malik, Kusumawardani, Kusumah, & Dewa Brata, 2020, s. 463).

In small-scale enterprises, employees, activities, and transactions can be easily monitored and controlled. However, with the growth of enterprises and the increase in transactions, it becomes difficult to control all activities by managers. In order to be managed effectively, it has emerged that the enterprise should establish and operate an effective internal control system. Since the examination and evaluation of the internal control system are among the main duties of an internal audit, an internal audit function is needed in enterprises (TÜSİAD, 2008, s. 6).

According to Abbott, Daugherty, Parker, and Peters (2016), an effective internal audit function increases the effectiveness of corporate governance practices, provides the audit committee and other stakeholders with crucial information about the risks and internal controls of the enterprise, and examines organizational processes to make these procedures more efficient. Financial scandals in large-scale enterprises around the world also reveal the importance of the role of internal audits in preventing fraud and corruption (Krichene & Baklouti, 2021, s. 28).

As can be seen from the IIA’s definition of internal audit in 1999, the ultimate goal of internal auditing is to “help the organization achieve its goals” (The Institute of Internal Auditors, 2021). The internal audit identifies and analyzes the reasons that prevent the enterprise from achieving its goals, in other words, causing the enterprise to exhibit poor performance, offers solutions for the improvement of weak or problematic areas, and ensures that necessary interventions are made in these areas. Thus, it contributes to the improvement of business performance by increasing effectiveness and productivity in business activities (Irwansyah ve ark., 2020, s. 465).

On the other hand, performance measurement is of great importance in terms of efficient and effective management of enterprises (Kennerley & Neely, 2002, s. 1222). To improve it, business performance must be measured (Ahmed, Lim, & Zairi, 1999, s. 305). Therefore, business performance needs to be monitored and assessed regularly to maintain a competitive advantage (Sangwa & Sangwan, 2018, s. 42).

The industrial sector is important because of its contribution to the economy of countries. The manufacturing industry is the most important sub-sector of the industry. It is the sector with the largest share in the world in terms of both production value and employment volume (Koç & Şenel, 2018, s. 2). According to the Gross Domestic Product and total exports of our nation, the percentage of businesses in the manufacturing industry sector is quite high (TC Cumhurbaşkanlığı, 2020, s. 103). For this reason, these enterprises are of great importance in terms of the country’s economy and are expressed as the locomotive of the economy (Mercan & Kızılkaya, 2014, s. 141). Therefore, it is crucial to examine the relationship between internal audits and business performance in manufacturing industry enterprises.

The main purpose of the present study is to determine the relationship between internal audits and business performance in industrial enterprises. In this context, it was examined whether the senior management’s support, the internal audit’s independence, the internal auditors’ professional competencies, and the internal control system affect the financial performance (return on assets, return on equity, and net profit margin). In the study, the data obtained through the application of a questionnaire on the manufacturing industrial enterprises in Borsa Istanbul were analyzed with Kruskal-Wallis H Test, a non-parametric method via SPSS (Version 26). As a result of the analysis; it has been determined that there exists a significant relationship between senior management support, professional competence, or internal control system and the return on assets and the return on equity; and that there exists no significant relationship between the independence of the internal audit and the rates mentioned. Furthermore, it has been found that there is no significant correlation between net profit margin rate and senior management support, internal control framework, or internal audit independence. 


PDF Görünüm

Referanslar

  • Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence. Journal of Accounting Research, 54(1), 3-40. doi:https://doi.org/10.1111/1475-679X.12099 google scholar
  • Abdel-Maksoud, A. B. (2007). Performance Measurement Systems At Operational Level. In A. B. Abdel-Maksoud & M. G. AbdelKader (Eds.), Non-financial performance measurement and management practices in manufacturing firms: a comparative international analysis (Vol. 17, pp. 13-34). Amsterdam; Oxford: Elsevier JAI. google scholar
  • Ahmed Pervaiz, K., Lim Kwang, K., & Zairi, M. (1999). Measurement practice for knowledge management. Journal of Workplace Learning, 11(8), 304-311. doi:10.1108/13665629910300478 google scholar
  • Akal, Z. (1998). İşletmelerde Performans Ölçüm ve Denetimi Çok Yönlü Performans Göstergeleri (3 ed.). Ankara: Milli Prodüktivite Merkezi Yayınları No:473. google scholar
  • Alpkan, L., Ergün, E., Bulut, Ç., & Yilmaz, C. (2005). Şirket Girişimciliğinin Şirket Performansına Etkileri. Doğuş Üniversitesi Dergisi, 2(6), 175-189. doi:10.31671/dogus.2019.270 google scholar
  • Amaratunga, D. (2000). Assessment of facilities management performance. Property Management, 18(4), 258-266. doi:10.1108/02637470010348816 google scholar
  • Aslan, S. (2003). Türk Bankacılık Sektöründe İç Denetim (1. Baskı ed.). İstanbul: Avcıol Basım-Yayın. google scholar
  • Bayyurt, N. (2007). İşletmelerde performans değerlendirmenin önemi ve performans göstergeleri arasindaki ilişkiler. Sosyal Siyaset Konferansları Dergisi(53), 577-592. google scholar
  • Bititci, U. S., Turner, U., & Begemann, C. (2000). Dynamics of performance measurement systems. International journal of operations & production management. google scholar
  • Buhovac, A. R., & Groff, M. Z. (2012). Contemporary performance measurement systems in Central and Eastern Europe: a synthesis of the empirical literature. Journal of East European Management Studies, 17(1), 68-103. Retrieved from http://www.jstor.org/ stable/23281744 google scholar
  • Castanheira, N., Lima Rodrigues, L., & Craig, R. (2009). Factors associated with the adoption of risk-based internal auditing. Managerial Auditing Journal, 25(1), 79-98. doi:10.1108/02686901011007315 google scholar
  • Choe, J.-M. (2004). The relationships among management accounting information, organizational learning and production performance. The Journal of Strategic Information Systems, 13(1), 61-85. google scholar
  • Chun, C. (1997). On the functions and objectives of internal audit and their underlying conditions. Managerial Auditing Journal, 12(4/5), 247-250. doi:10.1108/02686909710173966 google scholar
  • Cristian, Ş., & Monica, L. (2017). Measuring performance in organizations from multi-dimensional perspective. Annals-Economy Series, 4, 217-223. google scholar
  • Çanakçıoğlu, M., & Demirbaş, M. (2009). Performans ölçüm yöntemleri ile kurumsal karne yaklaşımı. İstanbul Üniversitesi İktisat Fakültesi Mecmuası, 59(2), 213-238. google scholar
  • Daft, R. L. (2009). Organization theory & design (10 ed.). Ohio: South-Western College Pub. google scholar
  • Ghalayini, A. M., Noble, J. S., & Crowe, T. J. (1997). An integrated dynamic performance measurement system for improving manufacturing competitiveness. International Journal of production economics, 48(3), 207-225. google scholar
  • Hass, S., Abdolmohammadi Mohammad, J., & Burnaby, P. (2006). The Americas literature review on internal auditing. Managerial Auditing Journal, 21(8), 835-844. doi:10.1108/02686900610703778 google scholar
  • Heffernan, M. M., & Flood, P. C. (2000). An exploration of the relationships between the adoption of managerial competencies, organisational characteristics, human resource sophistication and performance in Irish organisations. Journal of European Industrial Training. google scholar
  • Hussain, M. (2005). Management accounting performance measurement systems in Swedish banks. European Business Review. google scholar
  • Hussain, M., & Hoque, Z. (2002). Understanding non-financial performance measurement practices in Japanese banks: A new institutional sociology perspective. Accounting, Auditing & Accountability Journal. google scholar
  • İlhan, E., & Şener, Z. (2013). Performans ölçümünde kullanılan yöntemler: performans karnesi ve kumanda paneli karşılaştırması. Muhasebe ve Finansman Dergisi(57), 107-120. google scholar
  • Iovu, C. (2017). Aspects concerning the internal audit of inventories. Audit Financiar, 15(146). doi:10.20869/auditf/2017/146/276 google scholar
  • Irwansyah, Malik, S. A., Kusumawardani, Y. P., Kusumah, M., & Dewa Brata, I. O. (2020). The Role Of Internal Audit On The Performance Effectiveness Of Public Sector Organizations. PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(5), 462-476. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&db=asn&AN=147767257&lang=tr&site=ehost-live google scholar
  • Kennerley, M., & Neely, A. (2002). A framework of the factors affecting the evolution of performance measurement systems. International journal of operations & production management. google scholar
  • Koralun-Bereznicka, J. (2013). Corporate Performance: A Ratio-Based Approach to Country and Industry Analyses (1 ed.): Springer International Publishing. google scholar
  • Korkmaz, U. (2007). Kamuda iç denetim. Bütçe Dünyası Dergisi, 2(25), 4-15. google scholar
  • Krichene, A., & Baklouti, E. Internal audit quality: perceptions of Tunisian internal auditors an explanatory research. Journal of Financial Reporting and Accounting, 27. doi:10.1108/jfra-01-2020-0010 google scholar
  • Moeller, R. R. (2015). Brink’s modern internal auditing: a common body of knowledge (Eighth ed.). Hoboken, New Jersey: John Wiley & Sons, Inc.,. google scholar
  • Munteanu, V., & Zaharia, D. L. (2014). Current Trends in Internal Audit. Procedia - Social and Behavioral Sciences, 116, 2239-2242. doi:https://doi.org/10.1016/j.sbspro.2014.01.551 google scholar
  • Otley, D. (2007). Accounting performance measurement: a review of its purposes and practices. In A. Neely (Ed.), Business Performance Measurement: Unifying Theory and Integrating Practice (2 ed., pp. 11-35). Cambridge: Cambridge University Press. google scholar
  • Özeren, B., & Aral, C. S. (2002). Yönetim ve Hesapverme Sorumluluk u Amaçları Bakımından Performans Bilgisi. In: Ankara. google scholar
  • Öztek, M. Y. (2005). Performans Ölçümünde Esas Alınan Ölçütler. Öneri Dergisi, 6(23), 19-22. google scholar
  • Parker, C. (2000). Performance measurement. Work study. google scholar
  • Pehlivanlı, D. (2014). Modern İç Denetim Güncel İç Denetim Uygulamaları (2 ed.). İstanbul: Beta Basım A.Ş. google scholar
  • Pickett, K. H. S. (2010). The Internal Auditing Handbook (3 ed.). United Kingdom.: John Wiley & Sons Ltd. google scholar
  • Ramamoorthi, S. (2003). Internal Auditing : History Evolution and Prospects. In A. D. J. Bailey, A. A. Gramling, & S. Ramamoorthi (Eds.), Research opportunities in internal auditing (First ed., pp. 1-23). Altamonte Springs, FL: The Institute of Internal Auditors Research Foundation. google scholar
  • Shahzad, F., Luqman, R. A., Khan, A. R., & Shabbir, L. (2012). Impact of organizational culture on organizational performance: An overview. Interdisciplinary Journal of Contemporary Research in Business, 3(9), 975-985. google scholar
  • Şimşek, K., & Ataman, B. (2020). Uluslararası İç Denetim Standartları Kapsamında Yürütülen İç Denetim Faaliyetlerinin Kurumsal Yönetim Kalitesi Üzerindeki Rolünün Çoklu Regresyon Analizi İle Değerlendirilmesi. M U Iktisadi ve Idari Bilimler Dergisi, 42(2), 386-409. doi:10.14780/muiibd.854540 google scholar
  • TDK. (2021). Performans. Retrieved from https://sozluk.gov.tr/ google scholar
  • The Institute of Internal Auditors. (2021). Definition of Internal Auditing. Retrieved from https://na.theiia.org/standards-guidance/ mandatory-guidance/pages/definition-of-internal-auditing.aspx. google scholar
  • Türedi, H., Karakaya, G., & İldem, M. (2015). Kurumsal yönetim ve iç denetim ilişkisi. Sayıştay Dergisi, 96, 55-74. google scholar
  • TÜSİAD. (2008). Yönetim Kurulları’nda İç Denetim Hakkında Sorulması Gereken 12 Soru. Retrieved from Graphis Matbaa: İstanbul: https://tusiad.org/tr/yayinlar/raporlar/item/3661-yonetim-kurullarinda-ic-denetim-hakkinda-sorulmasi-gereken-12-soru google scholar
  • Yadav, N., Sushil, & Sagar, M. (2014). Revisiting performance measurement and management: deriving linkages with strategic management theories. International Journal of Business Performance Management, 15(2), 87-105. google scholar
  • Yılancı, M. (2015). İç Denetim ve İç Kontrol Değerleme Rehberi (Genişletilmiş 3. Baskı ed.). Ankara: Detay Yayıncılık. google scholar

Atıflar

Biçimlendirilmiş bir atıfı kopyalayıp yapıştırın veya seçtiğiniz biçimde dışa aktarmak için seçeneklerden birini kullanın


DIŞA AKTAR



APA

Uzun, Y., & Aslan, S. (2023). Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması. Muhasebe Enstitüsü Dergisi, 0(68), 1-14. https://doi.org/10.26650/MED.1149150


AMA

Uzun Y, Aslan S. Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması. Muhasebe Enstitüsü Dergisi. 2023;0(68):1-14. https://doi.org/10.26650/MED.1149150


ABNT

Uzun, Y.; Aslan, S. Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması. Muhasebe Enstitüsü Dergisi, [Publisher Location], v. 0, n. 68, p. 1-14, 2023.


Chicago: Author-Date Style

Uzun, Yılmaz, and Sinan Aslan. 2023. “Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması.” Muhasebe Enstitüsü Dergisi 0, no. 68: 1-14. https://doi.org/10.26650/MED.1149150


Chicago: Humanities Style

Uzun, Yılmaz, and Sinan Aslan. Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması.” Muhasebe Enstitüsü Dergisi 0, no. 68 (Jun. 2023): 1-14. https://doi.org/10.26650/MED.1149150


Harvard: Australian Style

Uzun, Y & Aslan, S 2023, 'Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması', Muhasebe Enstitüsü Dergisi, vol. 0, no. 68, pp. 1-14, viewed 5 Jun. 2023, https://doi.org/10.26650/MED.1149150


Harvard: Author-Date Style

Uzun, Y. and Aslan, S. (2023) ‘Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması’, Muhasebe Enstitüsü Dergisi, 0(68), pp. 1-14. https://doi.org/10.26650/MED.1149150 (5 Jun. 2023).


MLA

Uzun, Yılmaz, and Sinan Aslan. Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması.” Muhasebe Enstitüsü Dergisi, vol. 0, no. 68, 2023, pp. 1-14. [Database Container], https://doi.org/10.26650/MED.1149150


Vancouver

Uzun Y, Aslan S. Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması. Muhasebe Enstitüsü Dergisi [Internet]. 5 Jun. 2023 [cited 5 Jun. 2023];0(68):1-14. Available from: https://doi.org/10.26650/MED.1149150 doi: 10.26650/MED.1149150


ISNAD

Uzun, Yılmaz - Aslan, Sinan. Sanayi İşletmelerinde İç Denetimin İşletme Performansına Olan Etkisi ve Bir Anket Çalışması”. Muhasebe Enstitüsü Dergisi 0/68 (Jun. 2023): 1-14. https://doi.org/10.26650/MED.1149150



ZAMAN ÇİZELGESİ


Gönderim26.07.2022
Kabul30.01.2023
Çevrimiçi Yayınlanma07.03.2023

LİSANS


Attribution-NonCommercial (CC BY-NC)

This license lets others remix, tweak, and build upon your work non-commercially, and although their new works must also acknowledge you and be non-commercial, they don’t have to license their derivative works on the same terms.


PAYLAŞ




İstanbul Üniversitesi Yayınları, uluslararası yayıncılık standartları ve etiğine uygun olarak, yüksek kalitede bilimsel dergi ve kitapların yayınlanmasıyla giderek artan bilimsel bilginin yayılmasına katkıda bulunmayı amaçlamaktadır. İstanbul Üniversitesi Yayınları açık erişimli, ticari olmayan, bilimsel yayıncılığı takip etmektedir.