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Amaç- Kamu iç kontrol sistemi etkinliğinin sağlanmasına etki eden faktörleri belirlemek, bu faktörlerin kamu iç kontrol sistemine etkisini ortaya koyacak bir model önermek ve bu modeli devlet üniversiteleri çalışanları üzerinde test etmektir. Methodoloji- Araştırma konusu kapsamında Türkiye’deki devlet üniversitelerinde görev yapan İç Denetçilere ve Strateji Geliştirme Dairesi Başkanlığı çalışanlarına yönelik olarak likert ölçekli anket uygulanmıştır. Ankete katılan 176 devlet üniversitesi çalışanından elde edilen veriler Smart PLS 3.0 paket programı ile test edilmiştir. Bulgular- Anket sonuçlarına göre kamu iç kontrol sistemine üst yönetim desteği, etkin kamu iç denetim sistemi, kamu çalışanlarının yetkinliği ve kamu iç kontrol sisteminde bilgi teknolojileri kullanımının kamu iç kontrol sistemi etkinliğini istatistiksel olarak anlamlı bir biçimde pozitif etkilediği sonucuna varılmıştır. Sonuç- Kamu iç kontrol sisteminin etkinliğinin sağlanabilmesi için üst yönetimin kamu iç kontrol sistemi çalışmalarını desteklemesi, kamu kurumlarında iç denetim sisteminin etkinleştirilmesi, kamu çalışanlarının yetkinliğinin sağlanması ve kamu kurumlarının sahip olduğu bilgi teknolojileri ile iç kontrol sistemlerinin uyumlaştırılması önerilmektedir.
Purpose- To determine the factors that affect the effectiveness of the public internal control system, to propose a model that will reveal the effect of these factors on the public internal control system and to test this model on public university employees. Methodology- Research topics within the scope of the tasks for which the Internal Auditor at the state universities in Turkey and Strategy Development Department employees Likert scale questionnaire was administered. The data obtained from 176 state university employees who participated in the survey were tested with Smart PLS 3.0 package program. According to the results of the survey, it has been concluded that senior management support to the public internal control system, effective public internal audit system, the competence of public employees and the use of information technologies in the public internal control system have a statistically significant positive effect on the effectiveness of the public internal control system. In order to ensure the effectiveness of the public internal control system, it is recommended that the senior management supports the work of the public internal control system, that the internal audit system in public institutions is enabled, that the competence of public employees is ensured, and that the information technologies of the public institutions are aligned with the internal control systems.
Purpose- To determine the factors that affect the effectiveness of public internal control system, to propose a model that will reveal the effect of these factors on public internal control system and to test this model on public university employees. Methodology- Research topics within the scope of the tasks for which the Internal Auditor at the state universities in Turkey and Strategy Development Department employees Likert scale questionnaire was administered. The data obtained from 176 state university employees who participated in the survey were tested with Smart PLS 3.0 package program. Findings- According to the results of the survey, it has been concluded that senior management support to the public internal control system, effective public internal audit system, the competence of public employees and the use of information technologies in public internal control system have a statistically significant positive effect on the effectiveness of public internal control system. Conclusion- In order to ensure the effectiveness of the public internal control system, it is recommended that the senior management support the work of the public internal control system, that the internal audit system in public institutions is enabled, that the competence of public employees is ensured, and that the information technologies of the public institutions are aligned with the internal control systems.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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