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Journals / Sosyoekonomi / 2021 / Cilt: 29 - Sayı: 49

The Moderating Effect of Contingency Factors on the Relationship of the Internal Control Components and the Effectiveness of Internal Control System: A Study with University Administrative Staff

İç Kontrol Bileşenleri ile İç Kontrol Sisteminin Etkililiği İlişkisinde Durumsal Etkenlerin Farklılaştırıcı Etkisi: Üniversite İdari Personeli Üzerine Bir Araştırma

Tuncer FİDAN
Ömer TEKŞEN
Pages
427–454
Publication Date
2021-07-30
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Based on the study results, it was recommended that tests regarding internal control objectives be administered and control lists during audits, and not only administrators but also whole staff members be included in the designation of an internal control system.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Initially, a private sector application, the internal control system, was introduced to the public sector due to the influence of the new public management approach.
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Key Findings & Data:According to the study results, none of the internal control components, except information and communication, were significant predictors of internal control objectives, and contingency factors did not moderate the relationship between internal control components and objective types.
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Conclusion & Impact:Based on the study results, it was recommended that tests regarding internal control objectives be administered and control lists during audits, and not only administrators but also whole staff members be included in the designation of an internal control system.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:İç Kontrol Sistemi · İç Kontrol Hedefleri · Durumsallık Kuramı

Abstract

Initially, a private sector application, the internal control system, was introduced to the public sector due to the influence of the new public management approach. This study aimed to examine the relationship of the internal control components and the effectiveness of the internal control system with the moderating role of contingency factors in this relationship. According to the study results, none of the internal control components, except information and communication, were significant predictors of internal control objectives, and contingency factors did not moderate the relationship between internal control components and objective types. Based on the study results, it was recommended that tests regarding internal control objectives be administered and control lists during audits, and not only administrators but also whole staff members be included in the designation of an internal control system.

Özet

İç kontrol sistemi, yeni kamu yönetimi anlayışının etkisiyle kamu sektöründe yer bulmuş olan ve esasen özel sektör kaynaklı bir uygulamadır. Bu çalışmada iç kontrol bileşenleri ile iç kontrol sisteminin etkililiği ilişkisi ile bu ilişkide durumsal etkenlerin farklılaştırıcı etkisi sınanmıştır. Araştırma sonuçlarına göre bilgi ve iletişim dışındaki iç kontrol bileşenlerinin iç kontrol hedefleri üzerinde anlamlı etkilerinin bulunmadığı, durumsal etkenlerin de iç kontrol bileşenleri ile hedefler arasındaki ilişkiyi farklılaştırmadığı görülmüştür. Araştırma sonucunda, denetimlerde kontrol listesi yaklaşımının yanında iç kontrol hedefleriyle ilgili testlerin yapılması ve iç kontrol sistemi tasarlanırken yalnızca birim yöneticilerinin değil bütün çalışanların tasarım sürecine dâhil edilmesi önerilmiştir.

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Cite This Article

FİDAN, T., TEKŞEN, Ö. (2021). The Moderating Effect of Contingency Factors on the Relationship of the Internal Control Components and the Effectiveness of Internal Control System: A Study with University Administrative Staff. Sosyoekonomi, Cilt: 29 - Sayı: 49, 427–454. https://ajindex.com/articles/400458

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