Investigation of the duty of public internal auditors with AHP method in Turkey
Küçük Resim Yok
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Springer Nature
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
The use of preventive and value-added administrative tools such as internal audit, corporate management, corporate risk management, strategic management, and internal control have also been on the agenda of the public sector. The growing environment of the public sector, the increasing needs, the demands of the citizens/stakeholders have further accelerated this situation and made a systematic infrastructure essential. The Public Finance Management and Control Law No. 5018, which aims to create added value through the economic, effective and productive use of public resources, is the most current version of this infrastructure. Processes such as transparency, accountability and balanced budgeting, which are among the issues that are closely examined by the public sector, should be supported by effective and productive inspection mechanisms. Only in this way they can create value. Internal auditors, who are the practitioners of the relevant audit activities in the public sector, continue their operations with this mission of the first degree. In the study, statements have been made on the necessity of internal audit within the framework of Public Financial Management and Control Law No. 5018 and the perspectives of internal auditors regarding their duties determined by law have been analyzed by the Analytical Hierarchy Process Method.
Açıklama
Anahtar Kelimeler
Analytical Hierarchy Process (AHP), Internal Audit, Public Internal Auditor
Kaynak
Contributions to Finance and Accounting
WoS Q Değeri
Scopus Q Değeri
N/A
Cilt
Part F213
Sayı
Künye
Karakaya, G. (2021). Investigation of the Duty of Public Internal Auditors with AHP Method in Turkey. In Contributions to finance and accounting (pp. 87–103).
