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- Title
ETKİN İÇ DENETİM SİSTEMİNİN İŞLETME VERİMLİLİĞİ ÜZERİNE ETKİSİ: BIST KAPSAMINDAKİ ÜRETİM İŞLETMELERİNDE BİR ARAŞTIRMA.
- Authors
AKIN TOSUN, Kübra; ACAR, Durmuş
- Abstract
Purpose: The aim of this study is to examine the effects of an effective internal audit system on the productivity of manufacturing enterprises within the scope of BIST. Method: In the study; a questionnaire including two scales was applied to 169 manufacturing enterprises to measure the effectiveness of internal audit and the effect of internal audit on productivity. Multiple regression analysis was used to investigate the relationship between the determinants of internal audit effectiveness and business productivity in the study investigating the managers' perceptions on the subject. Findings: According to the results of the research, it is seen that the internal audit effectiveness positively affects the perceptions of the managers about the effect of the efficiency of the business. In particular, managers who think that the independence of internal audit and the support of the internal audit unit from the senior management are among the factors affecting productivity; They argue that compliance with internal auditing standards and the effectiveness of internal auditing have a greater impact on the management efficiency of the enterprise. Originality: The findings of the study contribute to the growing literature on the relationship between the determinants of an effective internal audit system and business efficiency, while raising awareness of the role of government and business executives in the internal audit function.
- Publication
Verimlilik Dergisi, 2022, Issue 4, p677
- ISSN
1013-1388
- Publication type
Article
- DOI
10.51551/verimlilik.1079071