Kamuda İç Denetim Performansının Ölçümünde Bir Model Önerisi: Dengeli Başarı Göstergesi (DBG) Yaklaşımı

Bu çalışma, Kamuda performansın gelişimi ve hesap verme konusunda sorumluluk üstlenen İç Denetim Birimlerinin kendi performanslarının ölçümüne yönelik hazırlanmıştır. İç denetimin son dönemlerde öneminin ve gördüğü değerin gittikçe artması onun örgüte katkısının daha fazla sorgulanmasına sebep olmuş; bu kapsamda iç denetim performansının ölçümü için metotların tespit edilmesi üzerinde durulması gereken bir husus olmuştur.  Bu metotlardan birisi de Dengeli Başarı Göstergesidir. Örgütler, Dengeli Başarı Göstergesi ile fiziksel varlıkların yanında maddi varlığı olmayan değerlerinde ölçümünü yapabilmektedirler. Bu ölçümler finansal, müşteri, içsel süreç, öğrenme ve yenilik(gelişme) olarak tanımlanan 4 boyut ile yapılmaktadır. Literatürde iç denetim uygulamaları ile ilgili son dönemde yapılan araştırmalara bağlı olarak bu çalışma iç denetimin performansını ölçmede kullanılabilecek ölçümlerin bir sentezini ve iç denetimin performansını ölçmede kullanılabilecek metotlardan dengeli başarı göstergesi yaklaşımının esaslarını ortaya koymakta; bu çerçevede temel amacımız, iç denetim biriminin performansının ölçümüne yönelik model önerisi geliştirmektir. Geliştirilen bu modelde tanımlanmış vizyon ve misyon uygun olarak amaç, hedef ve stratejiler belirlenmiş, müteakiben bu verilerden yola çıkarak oluşturulan göstergeler ve beklenen başarı- performansa göre tespit edilen kriterler DBG’nin boyutlarına (müşteri, finansal, içsel süreçler ve gelişim) uygun olarak performansı değerlendirecek olanlar ile hesap verecek olanlar tarafından ortaklaşa belirlenmiştir. 

A Model Proposal About Measurıng Internal Audıt Performance In Publıc Sector: A Balanced Score Card (BSC) Approach

This study is designed to measure the performance of the Internal Audit Units, which are responsible for the development and accountability of public performance. The increasing importance and value of internal audit in recent times has led to its further questioning of its contribution to organization; In this context, the identification of methods for measuring the performance of internal auditing has become an issue. One of these methods is the Balanced Score Card(BSC). With BSC, organizations can measure their financial assets as well as their non-financial assets. These measurements are made with 4 dimensions defined as financial, customer, internal process, learning and innovation (development). In the literature, based on recent research on internal audit practices, this study presents a synthesis of measurements that can be used to measure the performance of internal audit and the principles of a BSC approach; Our main objective in this framework is to develop a model proposal to measure the performance of the internal audit unit. In the developed model, according to the defined vision and mission, goals, targets and strategies are determined, then the performance indicators and criteria are determined in the dimensions of BSC (customer, financial, internal processes and development) and in accordance with vision-mission .

___

  • Aksoy,T. ve Kahyaoğlu, S. (2013), Measuring the Internal Audit Performance: Tips for Succesful Implementation in Turkey, American International Journal of Contemporary Research Vol. 3 No. 4 , 76.
  • Al-Twaijry, A.A.M., Brierley, J.A., & Gwilliam, D.R. (2004), An Examination of the Relationship Between Internal and External Audit in the Saudi Arabian Corporate Sector, Managerial Auditing Journal, 19(7), 929–944.
  • Arena, M., &Azzone, G. (2009), Identifying Organizational Drivers of Internal Audit Effectiveness. International Journal of Auditing, 13(1), 43–60.
  • Austin Chapter Research Committee. (2009), Performance Measures of Internal Audit Functions: A Research Project. The Institute of Internal Auditors Research Foundation, Austin Chapter, 2008-2009 Research Project, USA, 11-15.
  • Bota, C.,& Palfi, C.(2009), Measuring and Assessment of Internal Auditor's Effectiveness, Annals of the University of Oradea, Economic Science Series, 18(3), 784.
  • Caiden, Naomi,(1998), “Public Sector Professionalism for Performance Measurement and Evaluation”, Public Budgeting and Finance, Summer, Vol. 18, No:2, 35-52.
  • Çıplak, V. ve Gürdal, T. (2014), Kamu Kesiminde İç Denetimin Etkinliği, 29. Türkiye Maliye Sempozumu, Antalya, 193-194.
  • Daft, R. L. (1997), Strategic Management,New Jersey: Prentice Hall International Inc., 13-14.
  • Deloitte, (2012), ‘The Changing Role Of Internal Audit http://www.deloitte.com/view/en_BE/be/services/aers/internalaudit,2-3 (Erişim Tarihi:12.03.2017)
  • Davies, M. (2009), Effective Working Relationships Between Audit Committees and Internal Audit the Cornerstone of Corporate Governance in Local Authorities, a Welsh Perspective.Journal of Management and Governance,13(1–2), 41–73.
  • De Brujin, H. (2002), “Performance Measurement in the Public Sector: Strategies to Cope With the Risk of Performance Measurement”, The International Journal of Public Sector Management, Vol. 15, No.7, 581-583.
  • Dittenhofer, M. (2001), Internal Auditing Effectiveness: an Expansion Of Present Methods. Managerial Auditing Journal, 16(8), 443–450. DPT, (2006), Kamu İdareleri İçin Stratejik Planlama Kılavuzu, Ankara.
  • Epstein, Paul (1988), Using Performance Measurement in Local Government, National Civic Leauge Press, New York, 3.
  • Ernst&Young, (2007), ‘Global Internal Audit Survey, A Current State Analysis with Insights Into Future Trends and Leading Practices’, 5-20.
  • Ernst&Young, (2008), ‘Escalating the role of internal audit’, Ernst&Young Global Internal Audit Survey, accessible on-line at http://www.ey.com/global/content.nsf/International/AABS,11-18 (Erişim Tarihi:03.04.2017)
  • Frigo, M.L. (2002), A Balanced Scorecard Framework for Internal Auditing Departments. Florida: The Institute of Internal Auditors Research Foundation, Altamonte Springs., 50-54.
  • Institute of Internal Auditors (IIA) Research Foundation,(2006), A Global Summary of the Common Body of Knowledge(CBOK), Available at:http://www.theiia.org, 197-199. (Erişim Tarihi:14.03.2017)
  • Institute of Internal Auditors (IIA), (2006), International Standards for the Professional Practice of Internal Auditing. Florida: the IIA. Available at: http://www.theiia.org/guidance/standards-and-guidance/ippf/standards/ (Erişim Tarihi:17.03.2017)
  • IIA,(2008). Global Audit Information Network(GAIN), Performance Monitoring/Quality Assurance Programs in the Internal Audit Activity, Available at:http://www.theiia.org, 1-9, (Erişim Tarihi:12.03.2017)
  • IIA.(2008), Performance Monitoring and QAIP, www.theiia.org/download.cfm?file=82004, 3-20. (Erişim Tarihi:12.03.2017)
  • IIA.(2009).Knowledge Report: Measuring Internal Audit Performance. Retrieved from http://www.theiia.org/GAIN, 1-9 (Erişim Tarihi:13.03.2017)
  • Kaplan, R.S and Norton, D. (1996), Translating Strategy Into Action: The Balanced Scorecard, HBS Press, Boston, MA., 61-62.
  • Mihret, D.G.,&Yismaw, A.W.(2007).Internal audit effectiveness: an Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470–484.
  • Mizrahi, S, & Ness-Weisman, I. (2007). Evaluating the effectiveness of auditing in local municipalities using analytic hierarchy process (ahp): A general model and the Israeli example. International Journal of Auditing, 11, 187–210.
  • NAO, (2005), Guidance on Independent Performance Assessment of the Regional Development Agencies, London.
  • NAO, (2006), Independent Performance Assessment: One NorthEast Development Agency,London.
  • Neely Andy, Andy- Gregory, Mike- Platts, Ken, (2005), “Performance Measurement System Design, A Literature Review and Research Agenda”, International Journal of Operations & Production Management, vol. 25, no. 12, 1228-1263.
  • Parker, C. (2000), Performance Measurement, International Journal of Productivity and Performance Management, Volume:49, Number: 2, 63-66.
  • Pop, A. & Boţa-Avram, C. (2009), ‘Criza economică globală: activitatea de audit intern ar fiputut preveni această criză?’, Revista de Audit Financiar Nr.7/2009, 14-22.
  • Prawitt, D.F., (2003), ‘Managing the internal audit function’, The Institute of Internal Auditors Research Foundation, accesibil on-line la www.theiia.org, 200-203, (Erişim Tarihi:17.04.2017)
  • PricewaterhouseCoopers, (2010), State of internal audit profession, accesibil online http://www.pwc.com/us/ en/internal-audit/ publications/2010-study-internal-audit profession.jhtml, 7-15, (Erişim Tarihi:18.04.2017)
  • PricewaterhouseCoopers, (2014), Metrics by design, A Practical Approach to Measuring Internal Audit Performance, accesible online at http://www.pwc.com/us/ en/internal-audit performance metrics/, 3-5, (Erişim Tarihi:25.04.2017)
  • Rupšys, R.,&Boguslauskas, V.(2007), Measuring Performance of Internal Auditing: Empirical Evidence,Engineering Economics, 9–15.
  • Rupšys, R.(2007).Practical Aspects of the Integration of Internal Audit Activities Measures.Economics & Management, 108–113.
  • Sayıştay,(2003),Sayıştay’ın Performans Ölçümüne İlişkin Ön Araştırma Raporu, Ankara, 9-15.
  • Schneider, A.(2010).Assessment of Internal Auditing by Audit Committees Academy of Accounting & Financial Studies Journal, 14(2), 19–26.
  • Şimşek, Ahmet, (2013), Kalkınma Ajanslarının Performans Ölçümü, Uzmanlık Tezi, 39-50.
  • Zain, M.M., Subramaniam, N.,&Stewart, J. (2006).Internal Auditors' Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics.International Journal of Auditing, 10(1), 1–18.
  • Ziegenfuss, D. (2000). Measuring Performance. Internal Auditor, 57 (1), 36-40.