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Amaç- Türkiye’de 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanununun (KMYKK) yürürlüğe girmesiyle eski kanunun aksine birçok yeni düzenleme getirilmiştir. Uluslararası Standartlar ve Avrupa Birliği kontrol mekanizmasına uygun bir iç kontrol sistemi oluşturulmaya başlanmıştır. Bu araştırma, belediyelerde meydana gelebilecek usulsüzlük ve yolsuzluk gibi olumsuz olayları engellemek ve finansal ve finansal olmayan her türlü işlemin kontrolünü sağlayarak iç kontrol sisteminin stratejik yönetim üzerindeki etkisini ortaya koymak amacıyla yapılmıştır. Yöntem- İstanbulda yer alan 21 ilçe belediyesine ait iç kontrol eylem planları ve stratejik yönetimin temel unsuru olan stratejik planları mevzuat hükümleri ve başlıca yönetişim ilkeleri olan hesap verebilirlik, katılımcılık, açıklık ve etkinlik kriterlerine uygunluğu incelenmiştir. Verilerin analizinde dörtlü likert ölçek kullanılmış ve yorumlayıcı bir yöntemle değerlendirmeler yapılmıştır. Bulgular- Araştırma kapsamında iç kontrolün etkinliğine yönelik gerekli eylemlerin belirlendiği ancak kurumsal risk çalışmalarının yetersiz olduğu, iç kontrolün izleme bileşenine daha çok önem verilmesi gerektiği dolayısıyla stratejik yönetime etkisinin yüksek önemde olduğu tespit edilmiştir. Sonuç- Belediyelerde iç kontrol sisteminin, bir yönetim modeli olarak üst yönetici tarafından kurgulanması ve iç kontrolün 5 bileşenin koordineli bir şekilde yürütülmesi gerekmektedir. Ayrıca stratejik yönetimin bir gereği olarak iç kontrol standartları kapsamında kurumsal risk çalışmaları, prosedürlerin belirlenip kurumsal raporların yayınlanması, ön mali kontrol çalışmalarının yapılması ve kurumda iç denetçilerin çalıştırılması hususlarına önem verilmelidir. Bu sayede stratejik yönetim üzerinde güçlü bir etkisi olacaktır.
Purpose- With the introduction of Public Financial Management and Control Law No. 5018 (KMYKK) in Turkey, a number of new regulations has been introduced. An internal control system in compliance with international standards and the European Union control mechanism has begun to practice. This research was conducted to prevent adverse events such as irregularities and corruption in municipalities and to demonstrate the impact of the internal control system on strategic management by providing control of all financial and non-financial transactions. Methodology- Internal control action plans of the 21 district municipalities in Istanbul and strategic plans as the main element of strategic management have been examined for regulatory provisions and compliance with accountability, participation, openness and effectiveness, which are the principles of main governance. The quadruple likert scale was used in the analysis of the data and the evaluations were conducted with an interpretative method. Findings- Within the scope of the research, it was determined that the necessary actions for the effectiveness of internal control were determined. However, the institutional risk studies were insufficient and the monitoring component of internal control was needed to have more importance. Therefore, its impact on strategic management was of high importance. In municipalities, the internal control system should be set up by the top executive as a management model and the 5 components of internal control should be coordinated. In addition, as a requirement of strategic management, consideration should be given to corporate risk studies within the scope of internal control standards, determining procedures and publishing of corporate reports, conducting preliminary financial control studies and employing internal auditors in the institution. It is expected to have a strong impact on strategic management.
Purpose- With the introduction of Public Financial Management and Control Law No. 5018 (KMYKK) in Turkey, a nnumber of new regulations has been introduced. An internal control system in compliance with international standards and the European Union control mechanism has begun to practice. This research was conducted to prevent adverse events such as irregularities and corruption in municipalities and to demonstrate the impact of the internal control system on strategic management by providing control of all financial and non-financial transactions. Methodology- Internal control action plans of the 21 district municipalities in Istanbul and strategic plans as the main element of strategic management have been examined for regulatory provisions and compliance with accountability, participation, openness and effectiveness, which are the principles of principal governance. The quadruple likert scale was used in the analysis of the data and the evaluations were conducted with an interpretive method. Findings- Within the scope of the research, it was determined that the necessary actions for the effectiveness of internal control were determined. However, the institutional risk studies were insufficient and the monitoring component of internal control was needed to have more importance. Therefore, its impact on strategic management was of high importance. Conclusion- In municipalities, the internal control system should be set up by the top executive as a management model and the 5 components of internal control should be coordinated. In addition, as a requirement of strategic management, consideration should be given to corporate risk studies within the scope of internal control standards, determining procedures and publishing of corporate reports, conducting preliminary financial control studies and employing internal auditors in the institution. Hence, it is expected to have a strong impact on strategic management.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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