The Moderating Effect of Internal Audit in Strategic Planning Implementation Success

Goksel KORKMAZ

doi:https://doi.org/10.26650/imj.2020.88.0003

Makale detayları

The Moderating Effect of Internal Audit in Strategic Planning Implementation Success

Yazarlar:

Goksel KORKMAZ

Yayıncı:

Istanbul University

Ana Başlıklar:

Yönetim

Dergi:

Istanbul Management Journal 2020 Issue 88, pp.57-84

Belge Tipi:

Makale

Yayın Tarihi:

6/2020

Belge Dili:

İngilizce

Document ID (Org No.):

2000481041

Sıklık:

İki Yıllık

eISSN:

2619-9254

DOI:

https://doi.org/10.26650/imj.2020.88.0003

Özet:

 


The objective of this study is to measure the moderating role of internal audits in the strategic planning implementation success. An internal audit is the primary function for all organizations to measure the effectiveness of the internal controls, risk management and governance processes. On the other hand, strategic planning is one of the most important resource allocation and strategic management instruments for an organization. The question is, how does the internal audit affect the strategic planning implementation success? How do these two strategic management instruments affect each other? In order to answer these questions, an empirical approach is being followed in this study. The conceptual framework of the study is being set up based on internal audits and strategic planning literature, previously validated measures to evaluate the effectiveness of the variables are used to test the hypothesis. Turkey’s biggest 1000 firms are chosen as the target group, and a survey is conducted with 299 samples selected from this target group. The results indicate that the effectiveness of internal audits increases the strategic planning implementation success. Internal audits moderate the relationship between risk management and strategic planning implementation success. Internal audits moderate the relationship between governance and strategic planning implementation success. No empirical evidence is found on the moderating effect of internal audits on the relationship between internal controls and strategic planning implementation success. The primary contribution of this study to the internal audit literature is presenting the relationship between internal audits and strategic planning in a holistic approach with the help of empirical data. 


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Makale detayları

The Moderating Effect of Internal Audit in Strategic Planning Implementation Success

Yazarlar: Goksel KORKMAZ

Yayıncı: Istanbul University

Ana Başlıklar: Yönetim

Dergi: Istanbul Management Journal 2020 Issue 88, pp.57-84

Belge Tipi: Makale

Yayın Tarihi: 6/2020

Belge Dili: İngilizce

Document ID (Org No.): 2000481041

Sıklık: İki Yıllık

eISSN: 2619-9254

DOI: https://doi.org/10.26650/imj.2020.88.0003

Sayı

Yazarlar:

Goksel KORKMAZ

Yayıncı:

Istanbul University

Ana Başlıklar:

Yönetim

Dergi:

Istanbul Management Journal 2020 Issue 88, pp.57-84

Belge Tipi:

Makale

Yayın Tarihi:

6/2020

Belge Dili:

İngilizce

Document ID (Org No.):

2000481041

Sıklık:

İki Yıllık

eISSN:

2619-9254

DOI:

https://doi.org/10.26650/imj.2020.88.0003