Özet:

The objective of this study is to measure the moderating role of internal audits in the strategic planning implementation success. An internal audit is the primary function for all organizations to measure the effectiveness of the internal controls, risk management and governance processes. On the other hand, strategic planning is one of the most important resource allocation and strategic management instruments for an organization. The question is, how does the internal audit affect the strategic planning implementation success? How do these two strategic management instruments affect each other? In order to answer these questions, an empirical approach is being followed in this study. The conceptual framework of the study is being set up based on internal audits and strategic planning literature, previously validated measures to evaluate the effectiveness of the variables are used to test the hypothesis. Turkey’s biggest 1000 firms are chosen as the target group, and a survey is conducted with 299 samples selected from this target group. The results indicate that the effectiveness of internal audits increases the strategic planning implementation success. Internal audits moderate the relationship between risk management and strategic planning implementation success. Internal audits moderate the relationship between governance and strategic planning implementation success. No empirical evidence is found on the moderating effect of internal audits on the relationship between internal controls and strategic planning implementation success. The primary contribution of this study to the internal audit literature is presenting the relationship between internal audits and strategic planning in a holistic approach with the help of empirical data. 

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