ALANDAKİLERİN BAKIŞ AÇISIYLA TÜRK KAMU YÖNETİMİNDE İÇ DENETİM
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Date
2010-07-27
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Abstract
Türk kamu yönetimine uluslararası standartlara sahip bir anlayışla, kamu idarelerinin çalışmalarına değer katmak ve geliştirmek amacıyla kaynakların etkililik, ekonomiklik ve verimlilik esaslarına göre yönetilip yönetilmediğini değerlendirme ve üst yöneticiye danışmanlık hizmeti sunma öngörüsüyle Avrupa Birliğine uyum sürecinde 2003 tarihinde çıkarılan 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu ile iç denetim sistemi getirilmiştir. Getirilen iç denetim sisteminin kamu kurumlarına ne tür bir katkı sağladığı, geleneksel denetim anlayışından hangi yönleriyle ayrıldığı, 2010 yılı itibariyle iç denetimin geldiği nokta ve iç denetçilerin kamu idarelerinde karşılaştıkları sorunlar ve çözüm önerileri tezin ana konusudur. Alandakilerin bakış açılarıyla bu konuları araştırmak üzere hazırlanan bu çalışmada, literatür taramasının yanında iç denetçiler ve bu alanda yetkili olan üst düzey yöneticilerle derinlemesine mülakatlar yapılmış, Türk kamu yönetiminde iç denetim uygulaması farklı yönleriyle irdelenmiştir.
Description
Internal Auditing in Turkish Public Administration from the Perspective
of Practitioners
ABSTRACT: Internal auditing system was introduced by the Public Financial Management and Control Act of 5018 issued in 2003 in the process of adaptation to the European Union, with the purpose of providing guidance to top management, and improving and adding value to the activities of the public administrations by evaluating whether the resources are managed in conformity with effectiveness, economy and efficiency. The subject matter of this thesis is concerned with the contribution of internal auditing to public institutions, its distinguishing features from traditional inspection, its current state in 2010, and the problems the internal auditors have experienced along with the solutions proposed in public administration. This research has been conducted to examine these issues from the perspective of the practitioners of internal auditing. Literature review is followed by in depth interviews with internal auditors and competent senior executives in a way to investigate internal auditing in Turkish public administration thoroughly.
ABSTRACT: Internal auditing system was introduced by the Public Financial Management and Control Act of 5018 issued in 2003 in the process of adaptation to the European Union, with the purpose of providing guidance to top management, and improving and adding value to the activities of the public administrations by evaluating whether the resources are managed in conformity with effectiveness, economy and efficiency. The subject matter of this thesis is concerned with the contribution of internal auditing to public institutions, its distinguishing features from traditional inspection, its current state in 2010, and the problems the internal auditors have experienced along with the solutions proposed in public administration. This research has been conducted to examine these issues from the perspective of the practitioners of internal auditing. Literature review is followed by in depth interviews with internal auditors and competent senior executives in a way to investigate internal auditing in Turkish public administration thoroughly.
Keywords
public administration and political science