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İÇ DENETİM HİZMETLERİNİN DIŞARIDAN SATIN ALINMASI KARARINI ETKİLEYEN FAKTÖRLER VE BAZI NİTELİKLER AÇISINDAN FARKLILIKLARIN ANALİZİ

FACTORS AFFECTING OUTSOURCING IN INTERNAL AUDITING AND DIFFERENCES ANALYSIS IN VIEW OF SOME CHARACTERISTICS

Journal Name:

  • Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Publication Year:

  • 2008
Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Businesses use the outsourcing as a alternative method to increase the quality and to minimize cost. Literature shows that there have been many factors affecting the autsourcing decision in internal auditing. The aim of this paper is determine the factors affecting the outsourcing decision in internal auditing. In this study, three findings heve been obtained. Firstly, the outsourcing in internal auditing has not been used in Türkiye. Secondly, the majority of participiants and managers prefer to use the outsourcing in internal auditing in future. The thirdly, there have been four factors affecting the decision of using the outsourcing; "Lack of well qualified staff", "weakness of internal control system", "high costs" and "waste of time"
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Abstract (Original Language): 
İşletmeler, kaliteyi artırmak ve aynı zamanda maliyet minimizasyonunu gerçekleştirmek amacıyla dış kaynak kullanımını (outsourcing) alternatif bir yöntem olarak kullanmaktadırlar. Literatürde, iç denetim ihtiyacının dış kaynak kullanımı yoluyla giderilmesi kararını etkileyen çeşitli faktörler olduğu belirtilmektedir. Bu çalışmada, iç denetim faaliyetlerinin dış kaynak kullanımı kararını etkileyen faktörlerin belirlenmesi amaçlanmıştır. Çalışmada, üç önemli bulguya varılmıştır. Birinci bulgu, Türkiye genelinde iç denetimde dış kaynak kullanımının olmadığıdır. İkinci bulgu,, ortak ve yöneticilerin büyük çoğunluğunun gelecekte iç denetimde dış kaynak kullanımını tercih etmeye eğilimli olduklarıdır. Üçüncü bulgu ise, iç denetimde dış kaynak kullanım kararını etkileyen "Kalifiye Eleman Yetersizliği", "Zayıf İç Kontrol Sistemi", "Yüksek Maliyet" ve "Zaman Alıcı Olması" olmak üzere 4faktörün olduğudur.
FULL TEXT (PDF): 
PDF icon arastirmax-ic-denetim-hizmetlerinin-disaridan-satin-alinmasi-kararini-etkileyen-faktorler-bazi-nitelikler-acisindan-farkliliklarin-analizi.pdf
  • 3
67-88
  • Turkish

REFERENCES

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