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Measurement of the Effectiveness of Internal Audits in Public Sector

In: Contemporary Issues in Public Sector Accounting and Auditing

Author

Listed:
  • Burcu İşgüden Kiliç
  • Özlem Kuvat
  • Engin Boztepe
Abstract
Country and company bankruptcies at international level have put the economies of the world and countries in a difficult position. As a result of these negative developments, the measurement of the effectiveness of internal audits system together with accounting and audits have become important. The unit that plays a key role in measuring the effectiveness of internal control, whether in the private or public sector, is internal audit. In this respect, the purpose of the present study was to outline the criteria that increase the effectiveness of internal audit in public institutions. For this purpose, the SWARA Method was used. The SWARA Method is a multi-criterion decision-making method that is employed by decision-makers to determine the weights of the criteria and to sort them out. The Questionnaire of the study was applied to a participant group that consisted of 11 experts. According to the findings, the criteria that had the highest importance were “the presence of an independent internal audit activity and impartial internal auditors,” “Performing internal audit activities in line with ethical rules, standards, and relevant regulations,” and “Determining the risks regarding the objectives and the purpose of the institution, and measuring the effects of these risks.”

Suggested Citation

  • Burcu İşgüden Kiliç & Özlem Kuvat & Engin Boztepe, 2021. "Measurement of the Effectiveness of Internal Audits in Public Sector," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Public Sector Accounting and Auditing, volume 105, pages 207-218, Emerald Group Publishing Limited.
    • Handle: RePEc:eme:csefzz:s1569-375920200000105015
    DOI: 10.1108/S1569-375920200000105015
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    Keywords

    Public sector; internal audit; SWARA Method; multi-criteria decision-making; internal auditors; effectiveness of internal audit; H83; M42; C4;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • C4 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics

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