Internal Audit Efficiency

Dunya tarihinde en yikici savaslar olarak 1. ve 2. Dun ya Savaslari kabul edilmektedir. Ancak bu durum artik  degismektedir. Siber dunyadaki siber savaslarin siber  saldirganlari, kendilerini 7 gun / 24 saat hazirlamakta  ve cok uzun olmayan bir gelecekte bir ameliyathanenin  enerji sistemlerini kesintiye ugratma, metro hattindaki  trenleri carpistirma, fabrikalarin uretim hatlarini dur durma gibi teknolojik saldiri potansiyeline sahip olma  yolunda ilerlemektedirler. Ulke, kurum ve kisisel kul lanici olarak, teknolojik araclarin sahip oldugu siber  riskler goz onunde bulunduruldugunda bu risklerin  kontrolu icin siber guvenlik ve siber guvenlik risk yone timi temelli yaklasim onem kazanmaktadir. Siber hijyen,  siber bilgi guvenligi ile ilgili temel bir ilkedir ve kisisel  hijyenle benzerlik gosterdigi gibi, siber tehditlerden kay naklanan riskleri en aza indirgemek icin basit rutin on lemler almanin esdegeridir. Bu baglamda, bir olgunluk  modeli olarak siber hijyen, kisisel hijyen ...

Bu çalışmanın amacı denetçi raporunda kilit denetim konularının raporlanmasının denetim kalitesi
üzerindeki etkisinin incelenmesidir. Bu amaç için Borsa İstanbul’da 2017-2020 yılları arasında işlem
gören 217 şirket analizde kullanılmıştır. Analizde kullanılan değişkenler, literatürdeki çalışmalardan
seçilmiştir.
Denetim kalitesi ile kilit denetim konuları raporlaması arasındaki ilişki Düzeltilmiş Jones Modeli
kullanılarak analiz edilmiştir. Bunun yanında denetim kalitesi ile ilgili diğer değişkenler de analize
dahil edilmiştir. Çalışmada, kilit denetim konularının raporlanması ile denetim kalitesi arasında anlamlı
ilişki tespit edilmiştir. Bununla birlikte bazı kontrol değişkenlerinin (finansal kaldıraç oranı, iş
karmaşıklığı düzeyi, işletmenin büyüklüğü, esas faaliyetlerden nakit akışlarının toplam aktife oranı ve
şirketin yaşı) denetim kalitesi üzerinde etkili olduğu tespit edilmiştir.

This study focused on the variability of rice yield under water and soil salinity risks in farmers' fields in northeast Thailand. A rice plot was monitored in 24, 16 and 11 farmers' fields during the rice seasons 2005, 2006 and 2007, respectively. The results emphasized that few plots were continuously submerged during the 2005 season, when rainfall was low. Drought significantly affected the rice yield, yield components and the internal efficiency (IE) of the absorbed nutrients, while slight soil salinity had the only significant effect of increasing the IE of potassium (IEK). In the very rainy 2006 and 2007 seasons, most fields were continuously submerged, and in contrast to 2005, the slight soil salinity that was recorded had significant effects not only on IEK, but also on rice yield, spikelet sterility and 1000-grain weight. The yield decrease due to drought was about 87% and that due to salinity was 20%. When neither salinity nor water were limiting, the soil nutrient supply was high enough to achieve about 80% of the maximum yield reported in the literature for the rice cultivar in this area. As both drought and salinity risks are hardly avoided by the current farmers' management they should be taken into account in the way technical recommendations to farmers are formulated.

Bu calismada ic ve bagimsiz denetciler arasindaki iliskilerin, ust yonetimin desteginin ve  ic denetimin bagimsizliginin ic denetimin etkinligi uzerindeki etkisi arastirilmaktadir. Gelistirilen  modelin degiskenlerine dayali olarak olusturulmus anket, Istanbul’da faaliyet gosteren  ic denetimi bulunan ve bagimsiz denetim yaptirma zorunluluguna sahip olan 81 firmaya  uygulanmistir. Yapilan analiz sonuclari; ic denetimin bagimsizligi ve ic denetime ust yonetim  desteginin ic denetimin etkinligini anlamli bir bicimde etkiledigi, buna karsin ic ve bagimsiz  denetciler arasindaki iliskilerin ic denetimin etkinligine herhangi bir katkisinin olmadigi  sonucunu ortaya koymaktadir.

Changes in the field of management throughout the world in recent years have also directly affected organizational management. Organizations aiming to be effective and efficient in this process took part in this radical change process and tried to adapt the practices that would be beneficial to them. In this context, the subject of risk governance, which is at the center of the study, draws great attention from organizations that want to manage risk much more effectively and efficiently, in parallel with the change experienced. In the study, it is discussed how organizations can switch to risk governance practices in line with their search for effective crisis and risk management. In this context, first the concepts of risk, crisis and governance were clarified, and then the risk culture issue, which is necessary for the implementation of risk governance in organizations, was mentioned. In addition, crisis management and crisis assessment processes and their relations with risk and governance are also examined. In the last part of the study, information about the main orientations that will provide great advantage to the organizations towards risk governance is given and detailed explanations are made within the scope of risk governance. The study contributes to the relevant literature on how organizations can be more effective and efficient by transitioning from risk management understanding, which is insufficient in finding solutions to problems, to risk governance. The results obtained and the suggestions made in the study, which was prepared by applying a qualitative research method and conducting a wide literature review in this context, were formed by systematically interpreting the obtained data with content analysis.

Penelitian  ini  mempelajari bagaimana manfaat  penggunaan  Teknologi  Audit  Data  Analytics  (TADA) dalam  meningkatkan  kualitas  audit  keuangan.  Dengan  menganalisis  literatur  terkait,  penelitian ini  mengidentifikasi  bahwa Teknologi Audit Data Analytics membawa  perubahan  signifikan  dalam  proses  audit, meningkatkan  efisiensi,  akurasi,  dan  relevansi  hasil  audit.

Considering the Auditor General’s Report (2013) for Uganda, Public universities spend money without due authorization. This concern raises questions about the internal audit function and whether internal audit improves accountability among public universities. In view of these questions, the article describes how employees at Mbarara University of Science and Technology (MUST) perceive the usefulness of internal audit for university accountability. Hence, a cross sectional survey design using a questionnaire tool was administered to 196 out of 403 staff of MUST to understand the perceived usefulness of internal audit for accountability. The article reveals that internal audit is perceived useful because it facilitates [1] the university to focus its activities towards achievement of set objectives and [2] financial accountability through compliance measures with set internal controls. The study concludes that when internal audit is ignored due to collusion, then accountability is fl...

The paper examines how employees perceive the internal audit role in promoting accountability in Public Universities of Uganda. Assessment of internal audit focused on internal controls, procedures and practices. On the other hand, assessment of accountability in the study focused on transparency and compliancy. The Agency theory informed the study. A cross sectional survey in a case study design was adopted. Accordingly, Mbarara University of Science and Technology (MUST) was the case study. MUST, established by the Act of Parliament in 1993, and was purposively selected out of six (6) Public universities in Uganda. The six universities include Makerere, MUST, Kyambogo, Gulu, Busitema, and Muni (NCHE, 2015). Out of 196 respondents, data was collected by administering 182 questionnaires. Thus the study attained a response rate of 84.3%. The level of validity and reliability of the research instruments was at 0.951. Based on the perception responses, the study reveals presence of wea...

The purpose of this study was to investigate the impact of risk based internal audit (RBIA) System on financial performance of Ethiopian Airlines (EAL). Financial performance of 14 years was analyzed as to pre and post adoption of RBIA system through descriptive statistics and ordinary least square (OLS). The Study investigated that the adoption of RBIA system has improved the profit, available seat kilometer, available ton kilometer and revenue as compared with performance of pre adoption of RBIA system. In addition, RBIA system has improved profit at 0.653957 within 5% confidence interval. Therefore, the study recommends emphasizing on the effectiveness of RBIA system. The study was limited to analyze financial performance of pre and post adoption of RBIA system to investigate its impact.

Monografia dr. Michała Wójciaka zatytułowana Metafory mody. Zarządzanie marką autorską w kontekście przemian rynkowych-perspektywa projektantów jest publikacją tyleż ważną z punktu widzenia nauk o zarządzaniu, co unikalną. Niewiele jest podobnych książek na polskim rynku naukowym, które podejmowałyby na gruncie zarządzania kwestie mody. Poza raportem Muzeum Włókiennictwa w Łodzi Branża modowa-znaczenie gospodarcze, analiza czynników sukcesu i dalszych możliwości rozwoju (2018) oraz książką Marka modowa. Jak zrozumieć konsumenta mody i stworzyć markę szytą na miarę (2018) autorstwa Jacka Kalla, Aleksandry Perchli-Włosik i Katarzyny Sempruch-Krzemińskiej nie ma u nas publikacji ujmujących kwestie mody w sensie naukowym. Bo też niewielu jest badaczy, którzy mog liby podjąć te wątki badawcze i eksplorować je z taką znajomością rzeczy, która cechuje dr. Wójciaka. Ten młody badacz jest absolwentem studiów na Wydziale Zarządzania i Komunikacji Społecznej Uniwersytetu Jagiellońskiego. Ukończył studia doktoranckie w swoim macierzystym uniwersytecie i w tejże uczelni obronił dysertację doktorską. Właśnie ta dysertacja stanowi podstawę recenzowanej monografii. To jedna strona medalu: za jej sprawą otrzymał niezbędną wiedzę, narzędzia i odpowiednie doświadczenie do eksplorowania obszarów badawczych na gruncie zarządzania. A teraz druga strona medalu: dr Wójciak sam jest projektantem i to nie byle jakim, bo nagradzanym na międzynarodowych konkursach poświęconych zarządzanie mediami

Considering the Auditor General’s Report (2013) for Uganda, Public universities spend money without due authorization. This concern raises questions about the internal audit function and whether internal audit improves accountability among public universities. In view of these questions, the article describes how employees at Mbarara University of Science and Technology (MUST) perceive the usefulness of internal audit for university accountability. Hence, a cross sectional survey design using a questionnaire tool was administered to 196 out of 403 staff of MUST to understand the perceived usefulness of internal audit for accountability. The article reveals that internal audit is perceived useful because it facilitates [1] the university to focus its activities towards achievement of set objectives and [2] financial accountability through compliance measures with set internal controls. The study concludes that when internal audit is ignored due to collusion, then accountability is fl...

The paper examines how employees perceive the internal audit role in promoting accountability in Public Universities of Uganda. Assessment of internal audit focused on internal controls, procedures and practices. On the other hand, assessment of accountability in the study focused on transparency and compliancy. The Agency theory informed the study. A cross sectional survey in a case study design was adopted. Accordingly, Mbarara University of Science and Technology (MUST) was the case study. MUST, established by the Act of Parliament in 1993, and was purposively selected out of six (6) Public universities in Uganda. The six universities include Makerere, MUST, Kyambogo, Gulu, Busitema, and Muni (NCHE, 2015). Out of 196 respondents, data was collected by administering 182 questionnaires. Thus the study attained a response rate of 84.3%. The level of validity and reliability of the research instruments was at 0.951. Based on the perception responses, the study reveals presence of wea...

Küreselleşen dünyada muhasebe bilgi kullanıcıları karar alırken finansal tablolarda sunulan bilgilerin güvenilir ve kaliteli olmasını isterler. Güvenilir ve kaliteli bilgi ise bağımsız denetim ile sağlanmaktadır. Bağımsız denetimin kalitesine etki eden gerek denetçi özelliklerinden, gerek denetim firmasından gerekse de çevreden kaynaklı birçok faktör söz konusudur. Bu doğrultuda çalışmada, denetçilerin mesleki deneyiminin denetim kalitesine etkisinin olup olmadığının araştırılması amaçlanmıştır. Bu amaçla çalışmada öncelikle denetim kalitesi, mesleki deneyim ve denetim kalite çerçevesi ele alınmış, denetim kalite çerçevesinden hareketle bir ölçek oluşturulmuş ve test edilmiştir. Çalışmanın sonucunda hipotezler reddedilmiş ve denetçinin mesleki deneyimi ile denetim kalitesi arasında istatistiksel bir ilişki olmadığı görülmüştür. Buradan yeni işe başlamış bir denetçiyle, mesleki deneyimi daha fazla olan bir denetçinin aynı kalitede denetim raporu hazırladığı sonucuna ulaşılmıştır.

ÖZ Sermaye piyasalarında yaşanan muhasebe skandallarının ortaya çıkmasında bağımsız denetim mekanizmasının yetersizliği önemli bir rol oynamıştır. Bu yüzden, sermaye piyasalarının etkin işleyişi için bağımsız denetim firmalarının yapmış oldukları denetimin de sorgulanması ve denetim performansının yani denetim kalitesinin ölçülmesine ihtiyaç duyulmaktadır. Buradan hareketle çalışmanın amacı, literatürde bağımsız denetimde kalite kavramının nasıl incelendiğinin ve araştırmalarda denetim kalitesi göstergeleri olarak hangi temsili değişkenlerden yararlanıldığının teorik dayanakları ile tespit edilmesidir. Çalışmada; bağımsız denetim firmasının büyüklüğü, bağımsız denetim ücreti, bağımsız denetçinin sektöre ait uzmanlığı, tahakkuklar, bağımsız denetim hizmet süresi, denetçi rotasyonu ve denetçi görüşü gibi literatürde denetim kalitesini ölçmek ve değerlendirmek için en çok kullanılan denetim kalite göstergeleri incelenmiştir.

The fact that internal audit practices are deemed too necessary in corporate governance and the impact of internal audit on different areas cannot be determined without measuring its effectiveness has made it attractive to measure internal audit effectiveness in academic studies. Therefore, it has become necessary to review the literature on the factors that determine the effectiveness of internal audit. The purpose of this study is to examine the national and international literature on the effectiveness of internal audit and to reveal the factors that determine the effectiveness of internal audit. Thus, the study will be a guide for empirical (experimental) studies to be conducted on the effectiveness of internal audit. In the study, by comparing the national and international literature on the factors determining the effectiveness of internal audit, it was revealed which factors are more important at national and international level. As a result of the study, it is seen that while the independence and management support of internal auditors regarding the effectiveness of internal audit are prominent in the national literature, the qualifications of internal auditors, including independence, are emphasized in the international literature. In addition, it has been determined that the field of application of the studies on the subject is mostly the public sector, especially in the national literature.

Bu çalışmanın amacı, etkin bir iç denetim sisteminin BIST kapsamındaki üretim işletmelerinin verimliliği üzerindeki etkilerini incelemektir. Yöntem: Çalışmada; 169 üretim işletmesine, iç denetimin etkinliği ve iç denetimin verimliliğe etkisini ölçmeye yönelik iki ölçek içeren bir anket uygulanmıştır. Konuya ilişkin yönetici algılarının araştırıldığı çalışmada, iç denetim etkinliği belirleyicileri ile işletme verimliliği arasındaki ilişkiyi araştırmak için çoklu regresyon analizi kullanılmıştır. Bulgular: Araştırma sonuçlarına göre, iç denetim etkinliğinin işletme verimliliğine etkisine yönelik yönetici algılarını pozitif yönde etkilediği görülmektedir. Özellikle iç denetimin bağımsızlık ve iç denetim biriminin üst yönetimden gördüğü desteğin, verimliliği etkileyen faktörlerin başında geldiğini düşünen yöneticiler; işletmenin yönetim verimliliğinde daha çok, iç denetim standartlarına uyumun ve iç denetimin etkililiğinin tesir ettiğini savunmaktadırlar. Özgünlük: Çalışmanın bulguları, etkin bir iç denetim sisteminin belirleyicileri ile işletme verimliliği arasındaki ilişkiye dair gelişen literatüre katkıda bulunmakla birlikte, hükümetin ve işletme yöneticilerinin, iç denetim fonksiyonunun rollerine ilişkin farkındalık yaratmaktadır.

ÖZ İç denetimin-değer katarak ve işletme faaliyetlerini geliştirerek-işletmenin amaçlarını başarmasına yardımcı olduğu iddia edilir. İç denetimin kattığı toplam değer parasal olarak ifade edilemediğinden veya temel performans göstergelerindeki değişim cinsinden ölçülemediğinden,bu iddia paydaşlarca kolayca anlaşılamamaktadır. Bu nedenle, iç denetimin ifade sorununu ortadan kaldıracak iletişim yollarının seçilmesi uygun olacaktır. Bu çalışmada, Türk finans sektöründeki işletmelerin iç denetim birimlerine iç denetimin katma değerine ilişkin sorular yöneltilmiştir. Varılan sonuçlar yukarıda özetlenen ifade sorununu destekleyici niteliktedir.

İşletme yönetiminin finansal tablolarda sunduğu bilgilerin, iddia ve beyanlarının, önceden belirlenmiş ölçütlerle karşılaştırılarak doğruluğu hakkında kanıya ulaşmaya çalışan muhasebe denetiminde denetçi davranışlarını anlamak, denetim başarısı için her geçen gün daha da önem kazanmaktadır. Bağımsız denetimin uygulama alanının giderek yaygınlaşmasının da etkisiyle denetim sürecinde yer alan denetçilerin davranışlarının anlaşılması önemli hale gelmiştir. Özellikle denetim firmalarının yeni müşteriler bulmasında denetçilerin girişimci özellikleri ön plana çıkmaktadır. Bu kapsamda hazırlanan çalışmada muhasebe denetiminde yer almış denetçilerin girişimci özelliklerinin müşterilerine karşı sorumluluk ve müşterilerini kayırma algıları ile bağımsızlık algıları üzerinde ne tür etkileri olduğunun incelenmesi amaçlanmıştır. Çalışma Marmara bölgesinde yer alan 223 denetçiden anket aracılığıyla toplanan verilerin yapısal eşitlik analizi ile incelenmesi yoluyla elde edilen bulguları içermektedir. Bulgulara göre denetçilerin girişimci özelliklerindeki artış müşterilere karşı sorumluluk algıları üzerinde artışa neden olurken kayırmacılık eğilimlerini negatif yönde etkilemektedir. Bunun yanında müşteriye karşı sorumluluk algısındaki artış kayırmacılık eğilimini pozitif etkilemektedir. Denetçi bağımsızlığı ise kayırmacılık eğilimi ile ters yönlü anlamlı bir ilişkiye sahiptir. Yani kayırmacılık eğilimleri artan denetçilerin bağımsızlık algıları azalmaktadır. Sorumluluk algısı ile denetçi bağımsızlığı arasında herhangi bir anlamlı ilişkiye rastlanmamıştır.

Ozet. Kamu kurumlarinda dusuk verimlilik ve surec performansi, yuksek maliyet ve hata orani gibi kalite problemleri gorulmektedir. Basarili sureclerin yuksek kalite sagladigini dusunursek, devlet kurumlarinda gozlemlenen bu kalite problemlerinin giderilmesi, sureclerin iyilesmesi ile saglanabilir. Olgunluga ulasan yazilim surec yetenek/olgunluk modellerinin sektore ozel uyarlanmasi son zamanlarda en cok gorulen egilimlerden biridir. Bu dogrultuda, ISO/IEC 15504 yapisini temel alan bir yaklasimla, kamu sureclerini tutarli bir sekilde uygulamak, yonetmek ve diger kamu kurumlari ile karsilastirabilmek icin Kamu Surec Yetenek Degerlendirme Modeli(KSYDM) gelistirdik. KSYDM’nin bir parcasi olarak gelistirilen Kamu Surec Referans Modelinde, Kamu surecleri, Kamu Kaynaklarinin Kullanilmasi ve Destek Surecleri ile kuruma-ozgu surecler olarak 2 gruba ayrilarak tanimlanmistir. Bu calismada, kuruma ozgu surecler icin gelistirilen genel surec tanimi anlatilmis ve Turkiye Cumhuriyeti Kalkinma Baka...

The process of managing institutions of the public finance sector should be subject to improvement and therefore should also be subject to ongoing control and periodic comprehensive audits. In the units of the public finance sector, a significant role, due to the need to improve the efficiency of public tasks implementation, is played by management control, understood as the overall measures taken to ensure the implementation of objectives and tasks in a lawful, effective, economical and timely manner. A particularly important element of the management control system is an internal audit, i.e. an independent advisory and verification activity, whose objective is to improve the operational efficiency of the organization and bring added value to it. Technical progress, changing legal regulations and organizational forms of business entities and institutions of the government administration sector enforce constant adjustment of procedures for control processes and auditing activities. Procedures for conducting internal audit processes should be subject to permanent improvement, because in this way the quality of service of public sector institutions towards the society and the effectiveness of the state functions are improved...

The process of managing institutions of the public finance sector should be subject to improvement and therefore should also be subject to ongoing control and periodic comprehensive audits. In the units of the public finance sector, a significant role, due to the need to improve the efficiency of public tasks implementation, is played by management control, understood as the overall measures taken to ensure the implementation of objectives and tasks in a lawful, effective, economical and timely manner. A particularly important element of the management control system is an internal audit, i.e. an independent advisory and verification activity, whose objective is to improve the operational efficiency of the organization and bring added value to it. Technical progress, changing legal regulations and organizational forms of business entities and institutions of the government administration sector enforce constant adjustment of procedures for control processes and auditing activities. Procedures for conducting internal audit processes should be subject to permanent improvement, because in this way the quality of service of public sector institutions towards the society and the effectiveness of the state functions are improved.

Makale türü: Derleme Ekonomik, sosyal ve teknolojik gelişmeler neticesinde, işletmeler büyümüş ve piyasalara hızlı nüfus etmiştir. İşletme faaliyetlerinin, amaç ve hedeflerle uyum içerisinde olmasını sağlamak amacı ile, bir işletmenin hiyerarşik yapısı gereği yönetim ve işletmenin her bir kademesinin katıldığı kapsamlı bir kontrol mekanizmasına olan ihtiyaç kaçınılmaz hale gelmiştir. İç kontrol, şirket varlıklarının korunması, bilgilerin güvenilirliğinin sağlanması, faaliyetlerin etkinliğinin ve verimliliğinin desteklenmesi, kural ve düzenlemelere uyumun sağlanması için kullanılan tüm yöntemleri içeren organizasyon planlamasından oluşur. İç kontrol, işletmenin hedef ve amaçlarının başarılması hususunda risklerini minimize etmek ve 3.şahıslara makul güvence verebilmek için ön hazırlık aşamasının tamamlanabilmesi için geçen zamandır. İç denetim, işletmede bulunan kaynakların doğru ve etkin bir şekilde kontrol etmesini ve kullanmasını sağlamak amacıyla yönetim tarafından uygulamaya konulan sistem ve prosedürlerin sürekli olarak gözden geçirilmesini ve değerlendirilmesini sağlar. Bu işlev, yönetsel karar verme sürecinde tüm bilgileri sağlamak ve desteklemek için çok önemlidir. İşletmelerin uzun vadeli gelişimi, yalnızca iç kontrolün kontrol fonksiyonuna ihtiyaç duymaz, aynı zamanda sistemin izlenmesi ve iç denetimin erken uyarısını gerektirir. İç denetim, iç kontrol sisteminin bir parçası olmasının yanında iç kontrol sisteminin etkinliğini analiz ederek, sisteme ilişkin zayıf yönleri ortaya çıkaran etkinlikler bütünüdür. İşletmedeki içi kontrollerin verimliliği, güvenirliliği ve yeterliliğinin genel olarak değerlendirilebilmesi iç denetim faaliyetleriyle anlam ifade etmektedir. Çalışmanın amacı, iç denetimi ve değişen iç denetim yapısını genel olarak ele alarak, iç kontrol yapısı ve iç denetim arasındaki ilişkiyi ortaya koymaktır.

ÖZET Operasyonel risk yönetimini doğrudan ve dolaylı olarak etkileyen insan kaynakları uygulamaları ve fonksiyonları dikkati çekmektedir. Bu çerçevede Türkiye'de BDDK'nın çalışmalarına adaptasyon sureci önemlidir. Hızlı adaptasyonu sağlamak operasyonel risk yönetimini anlama ve oluşabilecek riskleri önleme açısından insan kaynakları yönetiminin ve fonksiyonlarının rolünün arttırılması ve mevcut çalışmaların kalitelerinin yükseltilmelerine bağlıdır. Bu çalışmanın amacı, bankalarda risk, operasyonel risk, insan kaynakları fonksiyonları hakkında bilgi vermek, bankacılık sektöründeki operasyonel risk ile insan kaynakları fonksiyonları ilişkisini ortaya koyarak operasyonel risklerin önlenmesi için önerilerde bulunmaktır. Bu amaçla hazırlanan anket banka çalışanlarına uygulanmıştır. Bankada, operasyonel risklerin önlenmesinde insan kaynakları yönetim işlevlerinin önemli bir etkisinin olduğu sonucuna varılmıştır. İnsan kaynakları yönetimi işlevlerinin operasyonel riskleri önlemesi açısından, personel seçim sisteminin var olduğu, performans değerleme sisteminin kurulmuş olduğu anlaşılmıştır. Ayrıca, ücretlendirme, disiplin, eğitim ve etkili bir haberleşme sistemlerin de operasyonel risklerin önlenmesinde etkili olduğu anlaşılmıştır.

It is known to influence corporate governance to provide of audit quality as well as auditors. Therefore, corporate governance principles are applied in conjunction with auditing standards, that may provide to access accurate and reliable information from financial statement, that are audited by objective and independent auditors. Audit activities carry some risks. Risks, that caused by objectivity and independence, are among them. Paid audit fee for external auditors by audited company and competitiveness of audit firms were called into questions about objectivity and independence of the auditors. In this context, the aim of our study was objectivity and independence evaluation of audit activities and auditors through the corporate governance practices.

Considering the Auditor General’s Report (2013) for Uganda, Public universities spend money without due authorization. This concern raises questions about the internal audit function and whether internal audit improves accountability among public universities. In view of these questions, the article describes how employees at Mbarara University of Science and Technology (MUST) perceive the usefulness of internal audit for university accountability. Hence, a cross sectional survey design using a questionnaire tool was administered to 196 out of 403 staff of MUST to understand the perceived usefulness of internal audit for accountability. The article reveals that internal audit is perceived useful because it facilitates [1] the university to focus its activities towards achievement of set objectives and [2] financial accountability through compliance measures with set internal controls. The study concludes that when internal audit is ignored due to collusion, then accountability is fl...

This paper explores the impact of subprime crisis on the Indian economy. GDP of India and USA has been analyzed and the movements of indices for the particular period is also analyzed. It also discusses the primary causes of the subprime crisis in United States and also the primary factors responsible for the impact on Indian economy by performing correlation.

The views expressed are solely basis my experience in the field of Internal Auditing, drawing from my observations over the years. It should, in no way, be construed as being directed towards any particular organization. Wherever appropriate, references have been made to various articles, papers, presentations, studies, and standards to corroborate my thought process and/or elucidate the subject matter. I sincerely appreciate and express gratitude to my colleagues, friends, members in the audit fraternity and individuals contributing through their research. Not only their approach and ideas to elevate this profession but my association with multiple organizations over the years enabled me to gather strength to navigate during turbulent times faced while performing this critical role. My family member's support did not allow me to dither in my decision in continuing with this profession throughout and, finally, the blessings of the Almighty -who gave me the opportunity to experience the evolving journey of Internal Audit.

Internal audit activity, provides ideas about the quality of corporate operations by auditing the effectiveness of the governance, risk management and controlling processes independently and objectively, and suggests improvements after identifying the areas where problems are encountered. It helps organizations to create a perspective about the future. Therefore, it plays an undeniably important role for organizations. Performing the internal audit activity functionally and effectively means fulfilling this important role. Main purposes of the thesis are creating a modal to measure the internal audit performance and increasing
awareness by proving the importance of its role for organizations.
The model which is created for ensuring an internal audit performance
standardization by systematizing it, is the first of its kind in the literature as it can be used for all institutions and organizations. It is determined which dimensions should be covered and which performance indicators should be used for internal audit performance measurement. As a result of this study, a model has been established in which the internal audit performance can be measured with concrete data and can be presented to management level as a single report in a clear and an
understandable form. Through this model, it is expected that the internal audit activity will be known and understood by top management level and affiliated stakeholders.In this study, Balanced Scorecard method is preferred for the performance measurement of the internal audit activity, so as well as the quantitative criteria affecting the corporate processes, qualitative criteria are also included in the evaluation process. Therefore, it is aimed to reach more comprehensive and actual results. The model, which consists of performance dimensions that are connected with each other and have a hierarchy, includes the performance indicators as their
relations and effects have been tested and accepted in different studies and that measure the critical success factors and values. Actual internal audit performance value is found by calculating the change of the specific objectives of measurable performance indicators according to weights of the KBF (critical success factors). In the first three chapters of the thesis, literature information is used, conceptual contents and their relations with each other are included. In the next two sections, the performance measurement model framework of the internal audit activity is established with the description of the method to be used for internal audit performance measurement and a roadmap for the performance process is drawn. In the sixth section, KBF and performance indicators which will be used in the model are determined and explained; thereafter the application and analysis of the model is performed with statistical methods.
Keywords: Internal Auditing, Balanced Scorecard Method, Performance
Measures

ÖZ
Kurumsal yönetişim yaklaşımında denetim komitesinin
özel bir önemi vardır. Çünkü kuruluşların, faaliyetlerinde tüm paydaşların menfaatlerini koruyarak hareket
etmeleri gerekir. Bu durumu sağlamak için ise etkili bir
denetim komitesinin varlığı aranmaktadır. Tüm paydaşların menfaatlerinin korunabilmesi için denetim komitesinin taşıması gereken bazı özellikler bulunmaktadır.
Bu konuda ülkeler bazında bazı düzenleyici işlemler yapılmıştır. Ancak bütün bu çalışmaların dayandığı temel,
büyük ölçüde Ekonomik İşbirliği ve Kalkınma Teşkilatı’nın (OECD) kurumsal yönetişim ile ilgili çalışmalarıdır. Türkiye’de ise bu konuda özel sektör için Sermaye
Piyasası Kurulu’nun (SPK) düzenlemeleri önem arz etmektedir. Ancak Türk kamu yönetiminde denetim
komitesi ve benzeri bir yapılanma yoktur. Bununla
birlikte iç denetim Türk kamu yönetiminde denetim
komitesinin rolünü karşılayabilir. Fakat bunun için iç
denetim ve İç Denetim Koordinasyon Kurulu’nun Türk
kamu yönetimindeki konumu yeniden düzenlenmelidir.
Bu açıdan iç denetçilerin fonksiyonel bağımsızlığı ve tarafsızlığı çok önemlidir. İç denetçilerin bağımsızlığını ve
tarafsızlığını daha güçlü bir biçimde güvence altına alacak bir yasal düzenleme gerekmektedir.

ABSTRACT
The audit committee has a special importance in the corporate governance approach. Because organizations need
to act by protecting the interests of all stakeholders in their
activities. In order to ensure this situation, the existence of
an effective audit committee is sought. In order to protect
the interests of all stakeholders, there are some characteristics that the audit committee should have. Some regulatory actions have been taken on the basis of countries in
this regard. However, the basis on which all these studies
are based is largely the work of the Organization for Economic Co-operation and Development (OECD) on corporate governance. In Turkey, the regulations of the Capital
Markets Board of Turkey (CMB) are important for the
private sector in this regard. But, there is no audit committee or similar structure in Turkish public administration.
However, the internal audit can meet the role of the audit
committee in Turkish public administration. However, for
this, the position of the internal audit and Internal Audit Coordination Board in Turkish public administration
should be rearranged. In this respect, the functional independence and impartiality of the internal auditors is very
important. There is a need for legislation that will more
strongly ensure the independence and impartiality of the
internal auditors.

Recenzja: dr hab. Robert Kurek, prof. Uniwersytetu Ekonomicznego we Wrocławiu dr hab. Dariusz Tworzydło, prof. Uniwersytetu Warszawskiego Wydanie publikacji dofinansowane przez Uniwersytet Ekonomiczny w Poznaniu. © Copyright do wydania polskiego CeDeWu Sp. z o.o. Wszelkie prawa zastrzeżone. Zabronione jest kopiowanie, przetwarzanie i rozpowszechnianie w jakimkolwiek celu oraz postaci bez pisemnej zgody Autorów i Wydawcy. Wydawnictwo CeDeWu oraz Autorzy dołożyli wszelkich starań, aby treści zawarte w niniejszej publikacji były kompletne i rzetelne. Nie biorą jednak żadnej odpowiedzialności za ich wykorzystanie ani za związane z tym ewentualne naruszenie praw autorskich oraz za skutki działań wynikłe z wykorzystania informacji zawartych w książce. Zdjęcie (grafika) udostępnione dzięki: pikisuperstar / Freepik Projekt okładki: Agnieszka Natalia Bury DTP: CeDeWu Sp. z o.o.

The National Charter for Education and Training in 1999 defined the principles, pillars and main objectives of the Moroccan education system, building on the various reforms of the early twenty-first century and the attempt to breathe new life into this reference document. Through partial and incremental changes, a total inability to tackle the root causes of the Moroccan education system and training has been revealed. This research has been conducted to answer the questions of education in the foreground national concerns and priorities in the discourse of the main political actors in Morocco that have been raised and remain interesting and can be expressed in the following question: Morocco still fails to meet the challenge of educational reform, although a large part of the state budget is allocated to this sector. Should we increase funding for education or rather improve its governance and focus on accountability?

The repetition by the child of an education level can be beneficial for him since its aim to reinforce his skills if he is below average. However, the cost of this operation weighs on the budget in Morocco because of the high rate of repetition. In this work, we present an improved model of transition from one level to another higher by involving the internal performance of the Moroccan education system. This model is based on an automatic transition during the first years of primary education with a skill enhancing in parallel. This reinforcement will be carried using ICT and active pedagogies.

Demographic statistics developed for human populations are useful indicators of change in populations of organizations.  Several dynamic measures used in demography are illustrated with a population of over 150,000 retail and service establishments.

Considering the Auditor General's Report (2013) for Uganda, Public universities spend money without due authorization. This concern raises questions about the internal audit function and whether internal audit improves accountability among public universities. In view of these questions, the article describes how employees at Mbarara University of Science and Technology (MUST) perceive the usefulness of internal audit for university accountability. Hence, a cross sectional survey design using a questionnaire tool was administered to 196 out of 403 staff of MUST to understand the perceived usefulness of internal audit for accountability. The article reveals that internal audit is perceived useful because it facilitates [1] the university to focus its activities towards achievement of set objectives and [2] financial accountability through compliance measures with set internal controls. The study concludes that when internal audit is ignored due to collusion, then accountability is flouted. The study recommends strengthening the internal audit positioning, equipping and training staff in E-Systems audit, and maintaining an environment where internal auditors have freedom to independently perform their tasks for better accountability. Strengthen internal audit is a panacea to better accountability at MUST.

Considering the Auditor General’s Report (2013) for Uganda, Public universities spend money without due authorization. This concern raises questions about the internal audit function and whether internal audit improves accountability among public universities. In view of these questions, the article describes how employees at Mbarara University of Science and Technology (MUST) perceive the usefulness of internal audit for university accountability. Hence, a cross sectional survey design using a questionnaire tool was administered to 196 out of 403 staff of MUST to understand the perceived usefulness of internal audit for accountability. The article reveals that internal audit is perceived useful because it facilitates [1] the university to focus its activities towards achievement of set objectives and [2] financial accountability through compliance measures with set internal controls. The study concludes that when internal audit is ignored due to collusion, then accountability is flouted. The study recommends strengthening the internal audit positioning, equipping and training staff in E-Systems audit, and maintaining an environment where internal auditors have freedom to independently perform their tasks for better accountability. Strengthen internal audit is a panacea to better accountability at MUST.

Clean loans having possibilities to face major challenges in choosing correct set of borrowers. Mr. Dan Norell in his passage (How to reduce arrears in Micro finance Institutions)discussed various recovery techniques based on customer mindset. In order to mitigate risks in pre and post loan process,we are going to apply his concept by classifying the behavior of borrowers mindset for effective credit lending and risk mitigation in MFI. we have applied this in selection process of customer and obtained good set of borrowers in pre-loan process and in recovery methodologies too.

The scope of internal auditing has widened in recent years due to increasing business complexity and the consequences of corporate scandals. Being aware of the big picture is fundamental for internal auditing to contribute to the Enterprise Risk Management (ERM) and corporate governance in an organization. Internal auditing can enforce the ERM process, however enterprise-wide initiatives necessitate strong support from top management and board members to initiate successfully and carry on the strategic management objectives. Comprehending an organization's business strategy is the key for a successful ERM program, in other words, it is impossible to prioritize risks without understanding the key strategic objectives of a business. Helping an organization to prioritize risks is as vital as assessing risks for the internal audit plan. Auditors utilize risk-based approaches that differentiate risks based on impact, likelihood, and other factors. Prioritization is important for the best possible use of scarce resources as well as for directing resources where they can produce the best results. Hence, internal auditors can support the establishment of risk steering committees with a common risk language and business risk method, and recommend an ERM road map with time lines. They can also assist an initial top-down risk assessment, ensure the organization to have risk owners responsible for addressing the top risks, and encourage development of key risk indicators. Internal auditors can use their numerous skills to facilitate an organization to develop its ERM and corporate governance programs and to test and report results. In this paper, we aim at analyzing the role of internal auditing and corporate governance in Enterprise Risk Management by providing empirical evidence on the Turkish non-financial firms listed in Istanbul Stock Exchange (ISE). We use publicly available information of these firms announced via their annual reports, corporate governance compliance reports and also their daily stock prices to build our empirical model. The paper is organized as follows: Firstly, we present the role of modern internal auditing and corporate governance by relating these issues to the relevant literature on ERM, corporate governance and internal auditing. Secondly, we provide facts and figures on Turkish experience depending on the selected non-financial firm data listed at ISE. We then explain the data, methodology, and empirical model. Finally, based on the empirical findings we conclude the paper by some policy recommendations.

This work was motivated by the need to establish what challenges internal auditors face in corporate governance auditing in Zimbabwe and what impact these challenges have had on internal auditor independence and their professional judgment. This was premised on the realisation that corporate scandals have increased in magnitude while at the same time corporate governance guidelines are being issued through corporate governance codes as a way to regulate the operations and accountability of entities. The problem that has been noted has been that notwithstanding the growing importance of internal auditors’ role and improvements in corporate governance codes, corporate scandals have been noted to be on the rise both locally and internationally. Why has the development and the increasing role of corporate governance not resulted in a decrease in corporate scandals through reduced corporate governance violations? To understand the challenges faced by internal auditors in corporate governance, a sample of 197 internal auditors were surveyed in Harare through a questionnaire with 116 responses received. The results of this research revealed that internal auditors suffer victimisation from management and lack of support from the board, management and the professional regulatory institution, the Institute of Internal Auditors. It further revealed that the state of the economy such as prevailing high unemployment and deteriorating economic conditions in the country compromises the independence of the internal auditors as they compromises to avoid victimisation and to safeguard their jobs.  It is burdened upon the Institute of Internal Auditors to be at the forefront advocating for specific provisions both legal and statutory guarantees that protect the internal auditor against victimisation by management. The study recommended that the board through the audit committee should also take an active role to stand up for the internal auditor when he/she is victimisation for corporate governance reporting. This is evidenced in cases discussed in this paper showing a gap of responsibility from the board to protect the auditor.

even educational need auditing for the proper assessment of their activities. In order to realize their goals and objectives, resources have to be properly managed in order to achieve the projected results. An essential condition for the survival of a company or more generally of organisations lies on the ability of its members to act reliably and efficiently to achieve the objectives of the organisation. The substantial coordination of behaviour can be achieved in numerous ways. In a very small business unit, the manager can verify directly that the tasks are performed on the way he thinks are suitable. But the supervision of the manager and the mutual adjustment among various actors (Mintzberg, 1982, P. 25) have quickly become insufficient when the number of the firms increase. However, it may be wised to maintain these ways of controlling but it would only be applied to the part of the organisation. Company over its activities fulfills a certain number of objectives. Their realization is interesting not only for those who directly intervene in the management but also for those who from one way or another contribute to the financement or are interested by its performances. These are: the manager of the company who needs proper information for better management, the owners or shareholders who seek to know the management of the business, the results and the evolution of the financial situation, and lastly the third parties in relation with the company. The company so appear as a milieu of interest for that reason, it has to report following it accounting nature that is to produce a certain number of information responding to its preoccupations. The financial and corporate strategy of a company is underpinned by effective internal systems in which the internal audit has an important role raising the reliability of the internal control system, improving the process of risk management and above all satisfying the needs of internal users. The internal audit also supports and enhances the system of responsibility that the executive directors and employees have towards the owners and other stakeholders. The internal audit department provides a reliable objective and impartial service to the management board of directors and audit committee while stakeholders are interested in returns on investments, sustainable growth, strong leadership and reliable reporting on the financial performance and business practices of a company. Proper understanding of the role and importance of the internal audit is one of the preconditions ffor successful strategy Implementation and achievement of company goals. In addition, the development in internal audit profession brings change in the scope and functions of internal audit's customers. Previously, internal auditors were seen just as an assistant of accountant's and an external auditor but recently internal audit certainly is considered an independent profession which is playing a significant role in the management of organisations. Besides, independent of internal auditors have always been a sensitive issue while he/she is the employees of the organisation above all not clearly organized structure or reporting line make the problem more complicated in such offices (Rupsye, 2005,P.22). Public sector offices are part of the public body which is partly or wholly financed by government budget and concerned with providing basic government services to the whole society (Ministry of Finance and Economic Development, 2004). The compositions of companies are varied by their function and purposes but in most cases, they are designed in order to enable the organisation achieve their goals. Therefore, it is necessary that management put in place mechanisms to fill the gap in supervision. Business performance is a major concern these days due to importance of the global competition. One factor of this performance lies on the ethical and responsible behaviour of its performance. But at the end of the 20 th century, the Enron and WorldCom scandals show that there was a lack of control in organisations (Bertin, 2007, P. 90). Following these financial scandals, actions were taken. It has become essential to provide an ethical control in the interest of leading, to better take into account the content of internal audit, in order to overcome the weaknesses of economic and legal support. In a common interest ways to measure the impact of moral decisions have been found and the company must be able to justify its activities (Ethical norms and values); this control may be performed by the internal audit (Mercier, 2000, P. 86). Organisational performance can also be " the ability of an organisation to identify and implement appropriate strategies within the framework of the aims it pursues " (Bouquin, 1997, P. 33). The objectives are varied; organisations may want to become the largest company in the world or to

Łucja Lange -Uniwersytet Łódzki, Wydział Ekonomiczno-Socjologiczny Katedra Socjologii Kultury, 90-214 Łódź, ul. Rewolucji 1905 r. nr 41/43 RECENZENT Marek Gorzko REDAKTOR INICJUJĄCY Iwona Gos OPRACOWANIE REDAKCYJNE Magdalena Kącicka SKŁAD I ŁAMANIE Monika Wolska-Bryl KOREKTA TECHNICZNA Leonora Wojciechowska PROJEKT OKŁADKI Katarzyna Turkowska Zdjęcie wykorzystane na okładce: © Depositphotos.com/Rawpixel Wydrukowano z gotowych materiałów dostarczonych do Wydawnictwa UŁ

This case study presents the initiatives undertaken by the Department of Health in preparation for the full implementation of the risk-based approach to internal auditing. It highlights the adoption of a risk management program (RMP) as a means to achieve the agency's goals and objectives. The simultaneous adoption of a risk-based internal audit and the RMP is a best practice that can be replicated in other government agencies.