Investigation of the duty of public internal auditors with AHP method in Turkey

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dc.authorid0000-0002-2662-6031
dc.contributor.authorKarakaya, Gencay
dc.date.accessioned2024-10-12T19:47:14Z
dc.date.available2024-10-12T19:47:14Z
dc.date.issued2021
dc.departmentİstanbul Ticaret Üniversitesi, İşletme Fakültesi, Uluslararası Ticaret ve Finansman (Türkçe) Bölümüen_US
dc.description.abstractThe 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. en_US
dc.identifier.citationKarakaya, G. (2021). Investigation of the Duty of Public Internal Auditors with AHP Method in Turkey. In Contributions to finance and accounting (pp. 87–103).
dc.identifier.doi10.1007/978-3-030-72628-7_4
dc.identifier.endpage103en_US
dc.identifier.issn2730-6038
dc.identifier.scopus2-s2.0-85120440448en_US
dc.identifier.scopusqualityN/Aen_US
dc.identifier.startpage87en_US
dc.identifier.urihttps://doi.org/10.1007/978-3-030-72628-7_4
dc.identifier.urihttps://hdl.handle.net/11467/8838
dc.identifier.volumePart F213en_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherSpringer Natureen_US
dc.relation.ispartofContributions to Finance and Accountingen_US
dc.relation.publicationcategoryKitap Bölümü - Uluslararasıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectAnalytical Hierarchy Process (AHP)en_US
dc.subjectInternal Auditen_US
dc.subjectPublic Internal Auditoren_US
dc.titleInvestigation of the duty of public internal auditors with AHP method in Turkeyen_US
dc.typeBook Chapteren_US

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İşletme Fakültesi, Uluslararası Ticaret ve Finansman (Türkçe) Bölümü Koleksiyonu