Murat GÖRMEN, Mustafa SAVCI, Barış AYDEMİR

KAMUDA İÇ DENETİM PERFORMANSININ ÖLÇÜMÜNDE DENGELİ BAŞARI GÖSTERGESİ (DBG) YAKLAŞIMININ DEĞERLENDİRİLMESİ

İç denetimin önemi son dönemlerde gittikçe artmaktadır. Bu durum onun örgüte katkısının daha fazla sorgulan- masına sebep olmuştur. Günümüzde kamuda iç denetim performansının ölçümü ve uygun metotların tespit edilmesi kaçınılmaz olmuştur. Bu metotlardan biride Dengeli Başarı Göstergesi Yaklaşımıdır. Bu yaklaşım ile örgütler fiziksel ve fiziksel olmayan değerlerinin de ölçümünü yapabilmektedir. Çalışmada iç denetim ve per- formans ölçümleri ile ilgili literatür incelenmiş ve literatürde iç denetim uygulamaları ile ilgili son dönemde yapılan çalışmalara bağlı olarak iç denetim performansını ölçmede kullanılabilecek ölçümlerin sentezi verilmeye çalışılmıştır. Çalışmanın amacı kamuda iç denetim performansını ölçmede kullanılabilecek metotlardan Dengeli Başarı Göstergesi Yaklaşımının esaslarını ortaya koymak ve iç denetim biriminin performansının ölçümünü değerlendirmektir.

The importance of internal auditing has been increasing in recent years. This has led to further questioning of its contribution to the organization. In this context, it is necessary to determine appropriate methods for measuring the internal audit performance in the public. One of these methods is the Balanced Success Indicator Approach. With this approach, organizations can also measure physical and non-physical values. In this study the literature on internal audit and performance measurement of internal audit function is examined and the literature tried to synthesize the measurements that could be used to measure the internal audit performance depending on recent studies on internal audit applications. To demonstrate the principles of the Balanced Success Indicator Approach from the methods that can be used to measure the internal audit performance in the purpose of the workshop and to evaluate the measurement of the performance of the internal audit unit.

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