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SAVUNMA PROJELERİNİN YÖNETİMİ SÜRECİNDE RİSK ODAKLI İÇ DENETİM

Yıl 2022, Sayı: 124, 9 - 38, 28.04.2022
https://doi.org/10.52836/sayistay.1089441

Öz

Savunma proje yönetim süreci üst düzey siyasi ve stratejik belgelerin yön verdiği uzun soluklu bir süreç olup, çok çeşitli riskler barındırmaktadır. Hedefler doğrultusunda harekât ihtiyaçlarının belirlenmesini müteakip bu sistemlerin teminine yönelik plan ve programlar çeşitli kurulların çalışmalarıyla hayata geçirilmekte ve tahsis edilen sınırlı kaynaklarla tedarik süreci başlamaktadır. Her yıl artan modernizasyon bütçelerinin, sınırsız ihtiyaçların tahsis edilen sınırlı kaynakla karşılanması baskısı nedeniyle mümkün olduğunca etkin, ekonomik ve verimli kullanılması esastır. Kurumlara değer katmak, geliştirmek ve kaynakların etkili, ekonomik ve verimli kullanılmasını sağlamak maksadıyla idarelerin risk yönetim sistemlerini değerlendirmekle yükümlü iç denetim birimlerinin proje yönetim sürecine de önemli katkılar sağlaması beklenmektedir. Bu çalışmanın amacı; iç denetim fonksiyonunun savunma projelerinin yönetim sürecini risk odaklı yaklaşımla nasıl daha etkin denetleyebileceğini ortaya koymaktır. Çalışmada öncelikle doküman analiz yöntemiyle, uluslararası uygulamalardan da yararlanılarak savunma projelerinin nasıl yönetildiği, risk odaklı iç denetim yaklaşımı ve bu yaklaşımın proje yönetim süreçlerinde nasıl uygulandığı incelendikten sonra proje yönetim sürecinin riskleri, kontrolleri ve bu kontrollerin nasıl test edileceği sistem denetimi yaklaşımıyla analiz edilmekte ve denetimlerde uygulanabilecek bir model önerisi geliştirilmektedir

Kaynakça

  • Abdolmohammadi, M. J., Burnaby, P. ve Hass, S. (2006). A Review of the Common Body of Knowledge (CBOK) Studies in Internal Auditing and An Overview of the Global CBOK 2006. Managerial Auditing Journal, 21(8), 811-821.
  • Bannerman, L. P. (2008). Defining Project Success. A Multilevel Framework. NICTA Australian Technology Park, Sydney, Australia: Project Management Institute.
  • Campbell, M., Adams, G. W., Campbell, D. R. ve Rose, M. P. (2006). Internal audit can deliver more value. Financial Executive, January/February, 44-47.
  • Castanheira, N., Rodrigues, L. L. ve Craig, L. (2010). Factors Associated with The Adoption of Risk-Based Internal Auditing. Managerial Auditing Journal, 25(1), 79-98.
  • Chapman, C. ve Ward, S. (2003). Project Risk Management: Processes, Techniques and Insights. 2nd Edition. England: John Wiley & Sons.
  • Chris, C. ve Stephen, W. (2002). Managing Project Risk and Uncertainty: A Constructively Simple Approach to Decision Making. John Wiley & Sons: Hoboken, NJ, USA,
  • Coetzee, P. ve Lubbe, D. (2014). Improving The Efficiency and Effectiveness of Risk-based Internal Audit Engagements. International Journal of Auditing, 18(2), 115-125.
  • Cooper, D. F., Grey, S., Raymond, G. ve Walker, P. (2005).Project Risk Management Guidelines Managing Risk in Large Projects and Complex Procurements. Broadleaf Capital International. John Wiley & Sons Ltd.
  • Courtney, C., Cockcroft, L. ve Murray, D. (2002). Corruption in the Official Arms Trade. Transparency International (UK) Policy Research Paper 001, April. http://www.defenceagainstcorruption.org. Erişim tarihi: 12.02.2022.
  • Crispin, G. (2018). The Significance of Auditing in Project Management. International Journal of Science and Research (IJSR), 9(3), 102-106.
  • DAG (2015). The Defense Acquisition Guidebook. DoDI 5000.02, Jan. 7, 13.
  • DAU (2021). Defense Acquisition University. Engineering and Manufacturing Development (EMD) Phase. https://aaf.dau.edu/aaf/mca/emd-phase/, Erişim tarihi: 20.01.2022.
  • Dittenhofer, M. (2001). Internal Auditing Effectiveness: An Expansion of Present Methods. Managerial Auditing Journal, 16(8), 443-450.
  • DoD (2021). Department of Defense Manufacturing and Quality Body of Knowledge (M&Q BoK). https://ac.cto.mil/wp-content/uploads/2021/01/MQBOK-Ch02-MSA-8Jan2021.pdf. Erişim tarihi: 19.01.2022.
  • Erlina, D. R. P., Sopanah, A., Putri, D. R. ve Muda, I. (2018). Model of Successful Risk Based Internal Audit Implementation in Regencies/Cities in North Sumatera. International Journal of Civil Engineering and Technology, 9(9), 615-627.
  • Flyvbjerg, B., Bruzelius, N. ve Rothengatter, W. (2003). Megaprojects and risk – an anatomy of ambition. Cambridge: Cambridge University Press.
  • Franck, R. ve Udis, B. (2017). ‘Quarrelsome Committees in US Defense Acquisition: The KC-X Case’. Defence and Peace Economics, 28(3), 344–66. https://doi.org/10.1080/10242694.2015.1073488.
  • Fonfria, A. (2009). Efectos del gasto militar sobre la rentabilidad de la industria de defensa enEspan a. Papeles de trabajo del Instituto de Estudios Fiscales 23. http://www.minhac.es/ief/principal.htm.
  • Georgiev, V. (2010). Modeling Defense Acquisition Strategy. Partnership for Peace Consortium of Defense Academies and Security Studies Institutes, 53-68.
  • Gibson, M. S. (2003). Is Corporate Governance Ineffective in Emerging Markets? Journal of Financial and Quantitative Analysis, 38(1), 231-250.
  • Goodwin-Stewart, J. and Kent, P. (2006). The Use of Internal Audit by Australian Companies, Managerial Auditing Journal, 21(1), 81-101.
  • Grant, R. M. ve Visconti, M. (2006). The Strategic Background to Corporate Accounting Scandals. Long Range Planning, 39(4), 361-383.
  • Gray, C. ve Larson, E. (2005). Project Management: The Complete Guide for Every Manager. 2nd Edition. McGraw Hill Publishing Company.
  • Griffiths, D. (2006). Risk Based Internal Auditing: An Introduction. www.internalaudit.biz. Erişim tarihi: 12.12. 2021.
  • Habbe, A. H., Rasyid, S. ve Arif, H. (2019). Measuring Internal Auditor’s Intention to Blow the Whistle (A Quasi-experiment of internal auditors in the local government). Business: Theory and Practice. 20, 224-233.
  • Hopkins, P. (2017). Fundamentals of Risk Management, Understanding, Evaluating and Implementing Effective Risk Management.4th Edition, Kogan Page Limited.
  • Hulett, D. (2012). Integrated Cost-Schedule Risk Analysis. Gower Publishing Ltd. IAPPM (2008). A Guide to Project Management Auditing, Assessments and Recommendations. CIPA study guide. New Jersey, USA: IAPPM
  • İDKK (2013). Kamu İç Denetim Rehberi. İç Denetim Koordinasyon Kurulu.
  • Kagermann, H., Kinney, W., Küting, K. ve Weber, C-P. (2008). Internal Audit Handbook Management with the SAP-audit Roadmap. Berlin, Heidelberg: Springer-Verlag.
  • Kerzner, H. (2013). Project Management: A Systems Approach to Planning, Scheduling, and Controlling (11th ed.). Hoboken, New Jersey, USA: John Wiley & Sons.
  • Kirogo, F. K., Ngahu, S. ve Wagoki, J. (2014). Effect of Risk-Based Audit on Financial Performance: A Survey of Insurance Companies in Nakuru Town, Kenya. IOSR Journal of Business and Management, 16 (10), 84–91.
  • Kordova, S., Katz, E., Frank, M. (2018). Managing Development Projects - The Partnership Between Project Managers And Systems Engineers. Systems Engineering, 1-16.
  • Kordova, S. ve Fridkin, S. (2021). Risk Management for Defense SoS in a Complex, Dynamic Environment. Sustainability, 13, 1789. https:// doi.org/10.3390/su13041789.
  • Kotzian, M., Paul, M. ve Stewart, J. (2015). Tailoring and Critical Thinking-Key Principles for Acquisition Success. Defense AT&L: September-October.
  • Koutopis, A. G. ve Tsamis, A. (2009). Risk-based Internal Auditing within Greek Banks: A Case Study Approach. Journal Management Governance, 13(1-2), 101-130.
  • KPMG (2007). The Evolving role of Internal Auditor – Value Creation and Preservation from an Internal Audit Perspective, KPMG LLP.
  • Kundu, O. (2019). Risks in Defence Procurement: India in the 21stCentury. Defence and Peace Economics, 32(2), 1–19.
  • Kunkel, J. (2004). The Changing Role of Internal Audit. Chain Store Age, September, 4-5.
  • Kwak, Y. H. ve Smith, B. M. (2009). Managing Risks in Mega Defense Acquisition Projects: Performance, Policy, and Opportunities. International Journal of Project Management 27 (8): 812–820.
  • Kwak, Y. H. ve Stoddard, J. (2004). Project Risk Management: Lessons Learned from Software Development Environment. Technovation, 24(11), 915–20.
  • Lessard, D. R. (2013). Uncertainty and Risk in Global Supply Chains; Research Paper No. 4991-13; MIT Sloan School: Cambridge, MA, USA.
  • Mcdonald, J. (2002). Software Project Management Audits - Update and Experience Report. The Journal of Systems and Software, 64, 247–255.
  • McGregor, J. S. (2019). Department of Defense Earned Value Management Implementation Guide. Office of the Under Secretary of Defense for Acquisition and Sustainment.
  • McGuire, C. (2007). Economics of defense in a globalized world. In: Sandler T. and Hartley K. (eds) Handbook of Defense Economics, Vol. 2, 2nd ed. Amsterdam: Elsevier, 623–648.
  • Mcinnis, A. (2001). The New Engineering Contract: A Legal Commentary. London: Thomas Telford Publishing.
  • Moeller, R. (2009). Brink’s Modern Internal Auditing A Common Body of Knowledge Seventh Edition. John Wiley & Sons.
  • Müller, R. ve Jugdev, K. (2012). Critical Success Factors in Projects: Pinto, Slevin, and Prescott-The Elucidation of Project Success. International Journal of Managing Projects in Business, 5(4), 757-775.
  • Naaman, A. (2016). Establishment of the Armed Force - Research Development in Air Force, Between the Poles. Part 3; IDF: Jerusalem, 85–99.
  • Oxenstierna, S. ve Westerlund, F. (2013). Arms Procurement and the Russian Defense Industry: Challenges up to 2020'. Journal of Slavic Military Studies, 26(1), 1–24. doi:10.1080/13518046.2013.757135.
  • Pelletier, J. (2008). Adding Risk Back into the Audit Process: Risk Assessment Results Can Help Focus Internal Audit Efforts on the Areas that Need Them Most. Internal Auditor, 65(4), 73.
  • Pickett, S. (2010). The Internal Auditing Handbook Third Edition. A John Wiley and Sons Ltd. Publication.
  • PMI (2017). The PMI Guide to Business Analysis. Pennsylvania: Project Management Institute.
  • Pyman, M., Wilson, R. ve Scott, D. (2009). The Extent of Single Sourcing in Defence
  • Procurement and Its Relevance as a Corruption Risk: A First Look. Defence and Peace Economics, 20(3), 215–232.
  • Riposo, J., McKernan, M. ve Kaihoi, C. (2014). Prolonged Cycle Times and Schedule Growth in Defense Acquisition: A Literature Review. Santa Monica, Calif.: RAND Corporation, RR-455-OSD.
  • Ruskin, M. A. (1984). The Project Management Audit: Its Role and Conduct. Engineering Management International, 2, 279-286.
  • Shen, G., Feng, J. ve Xu, K. (2008). Identification of Essential Risk Factors in Software Projects by using an ‘Information Content’ based Reasoning Approach; Computing and Information Systems Journal 12(2); 29-36.
  • Spira, L. F. ve Page, M. (2003). Risk Management: The Reinvention of Internal Control and the Changing Role of Internal Audit. Accounting, Auditing & Accountability Journal, 16(4), 640-661.
  • Stamatis, D. H. (2003). Failure Mode and Effect Analysis: FMEA from Theory to Execution. ASQ Quality Press; 2 nd Edition.
  • Szpirglas, M. (2006). Gestion des risques et quiproquos.Revue Francaise de Gestion, 67-88.
  • TİDE (2017). Uluslararası Merkezi Uygulama Çerçevesi. Türkiye İç Denetim Enstitüsü.
  • Walden, D. D., Roedler, G. J., Forsberg, K. J., Hamelin, R. D. ve Shortell, T. M. (2015). Systems Engineering Handbook: A Guide for System Life Cycle Processes and Activities. 4th ed. Handbook, New Jersey: John Wiley & Sons, Inc.
  • Van Wyngaard, C. J.. Pretorius, J. H. C. ve Pretorius, L. (2012). Theory of the Triple Constraint: A Conceptual Review, in 2012 IEEE International Conference on Industrial Engineering and Engineering Management. Hong Kong, China, Dec. 1991–199

RISK-BASED INTERNAL AUDIT IN THE PROCESS OF MANAGING DEFENSE PROJECTS

Yıl 2022, Sayı: 124, 9 - 38, 28.04.2022
https://doi.org/10.52836/sayistay.1089441

Öz

The management process of defense projects is a long-term process guided by high-level political and strategic documents and involves a wide variety of risks. Following the determination of the operational needs in line with the objectives; the plans and programs for the procurement of these systems are implemented through the works of various committees, and the procurement process begins with the limited resources allocated. It is essential that the modernization budgets, which increase every year, are used as effectively, economically, and efficiently as possible due to the pressure to meet unlimited needs with the limited resources allocated. The main obligation of the internal audit units is to evaluate the risk management systems of the administrations in order to add value to the institutions, develop them, and ensure the effective, economic andefficient use of resources. In this context, internal audit is expected to make significant contributions to the project management process. The purpose of this study is to reveal how the internal audit function can more effectively oversee the management process of defense projects with a risk-oriented approach. In the study, first, how defense projects are managed, the risk-based internal audit approach, and how this approach is applied in project management processes are examined through document analysis method by also making use of international practices. Then, the risks and controls of the project management process and how these controls will be tested are analyzed with the system audit approach, and a model proposal that can be applied in audits is developed

Kaynakça

  • Abdolmohammadi, M. J., Burnaby, P. ve Hass, S. (2006). A Review of the Common Body of Knowledge (CBOK) Studies in Internal Auditing and An Overview of the Global CBOK 2006. Managerial Auditing Journal, 21(8), 811-821.
  • Bannerman, L. P. (2008). Defining Project Success. A Multilevel Framework. NICTA Australian Technology Park, Sydney, Australia: Project Management Institute.
  • Campbell, M., Adams, G. W., Campbell, D. R. ve Rose, M. P. (2006). Internal audit can deliver more value. Financial Executive, January/February, 44-47.
  • Castanheira, N., Rodrigues, L. L. ve Craig, L. (2010). Factors Associated with The Adoption of Risk-Based Internal Auditing. Managerial Auditing Journal, 25(1), 79-98.
  • Chapman, C. ve Ward, S. (2003). Project Risk Management: Processes, Techniques and Insights. 2nd Edition. England: John Wiley & Sons.
  • Chris, C. ve Stephen, W. (2002). Managing Project Risk and Uncertainty: A Constructively Simple Approach to Decision Making. John Wiley & Sons: Hoboken, NJ, USA,
  • Coetzee, P. ve Lubbe, D. (2014). Improving The Efficiency and Effectiveness of Risk-based Internal Audit Engagements. International Journal of Auditing, 18(2), 115-125.
  • Cooper, D. F., Grey, S., Raymond, G. ve Walker, P. (2005).Project Risk Management Guidelines Managing Risk in Large Projects and Complex Procurements. Broadleaf Capital International. John Wiley & Sons Ltd.
  • Courtney, C., Cockcroft, L. ve Murray, D. (2002). Corruption in the Official Arms Trade. Transparency International (UK) Policy Research Paper 001, April. http://www.defenceagainstcorruption.org. Erişim tarihi: 12.02.2022.
  • Crispin, G. (2018). The Significance of Auditing in Project Management. International Journal of Science and Research (IJSR), 9(3), 102-106.
  • DAG (2015). The Defense Acquisition Guidebook. DoDI 5000.02, Jan. 7, 13.
  • DAU (2021). Defense Acquisition University. Engineering and Manufacturing Development (EMD) Phase. https://aaf.dau.edu/aaf/mca/emd-phase/, Erişim tarihi: 20.01.2022.
  • Dittenhofer, M. (2001). Internal Auditing Effectiveness: An Expansion of Present Methods. Managerial Auditing Journal, 16(8), 443-450.
  • DoD (2021). Department of Defense Manufacturing and Quality Body of Knowledge (M&Q BoK). https://ac.cto.mil/wp-content/uploads/2021/01/MQBOK-Ch02-MSA-8Jan2021.pdf. Erişim tarihi: 19.01.2022.
  • Erlina, D. R. P., Sopanah, A., Putri, D. R. ve Muda, I. (2018). Model of Successful Risk Based Internal Audit Implementation in Regencies/Cities in North Sumatera. International Journal of Civil Engineering and Technology, 9(9), 615-627.
  • Flyvbjerg, B., Bruzelius, N. ve Rothengatter, W. (2003). Megaprojects and risk – an anatomy of ambition. Cambridge: Cambridge University Press.
  • Franck, R. ve Udis, B. (2017). ‘Quarrelsome Committees in US Defense Acquisition: The KC-X Case’. Defence and Peace Economics, 28(3), 344–66. https://doi.org/10.1080/10242694.2015.1073488.
  • Fonfria, A. (2009). Efectos del gasto militar sobre la rentabilidad de la industria de defensa enEspan a. Papeles de trabajo del Instituto de Estudios Fiscales 23. http://www.minhac.es/ief/principal.htm.
  • Georgiev, V. (2010). Modeling Defense Acquisition Strategy. Partnership for Peace Consortium of Defense Academies and Security Studies Institutes, 53-68.
  • Gibson, M. S. (2003). Is Corporate Governance Ineffective in Emerging Markets? Journal of Financial and Quantitative Analysis, 38(1), 231-250.
  • Goodwin-Stewart, J. and Kent, P. (2006). The Use of Internal Audit by Australian Companies, Managerial Auditing Journal, 21(1), 81-101.
  • Grant, R. M. ve Visconti, M. (2006). The Strategic Background to Corporate Accounting Scandals. Long Range Planning, 39(4), 361-383.
  • Gray, C. ve Larson, E. (2005). Project Management: The Complete Guide for Every Manager. 2nd Edition. McGraw Hill Publishing Company.
  • Griffiths, D. (2006). Risk Based Internal Auditing: An Introduction. www.internalaudit.biz. Erişim tarihi: 12.12. 2021.
  • Habbe, A. H., Rasyid, S. ve Arif, H. (2019). Measuring Internal Auditor’s Intention to Blow the Whistle (A Quasi-experiment of internal auditors in the local government). Business: Theory and Practice. 20, 224-233.
  • Hopkins, P. (2017). Fundamentals of Risk Management, Understanding, Evaluating and Implementing Effective Risk Management.4th Edition, Kogan Page Limited.
  • Hulett, D. (2012). Integrated Cost-Schedule Risk Analysis. Gower Publishing Ltd. IAPPM (2008). A Guide to Project Management Auditing, Assessments and Recommendations. CIPA study guide. New Jersey, USA: IAPPM
  • İDKK (2013). Kamu İç Denetim Rehberi. İç Denetim Koordinasyon Kurulu.
  • Kagermann, H., Kinney, W., Küting, K. ve Weber, C-P. (2008). Internal Audit Handbook Management with the SAP-audit Roadmap. Berlin, Heidelberg: Springer-Verlag.
  • Kerzner, H. (2013). Project Management: A Systems Approach to Planning, Scheduling, and Controlling (11th ed.). Hoboken, New Jersey, USA: John Wiley & Sons.
  • Kirogo, F. K., Ngahu, S. ve Wagoki, J. (2014). Effect of Risk-Based Audit on Financial Performance: A Survey of Insurance Companies in Nakuru Town, Kenya. IOSR Journal of Business and Management, 16 (10), 84–91.
  • Kordova, S., Katz, E., Frank, M. (2018). Managing Development Projects - The Partnership Between Project Managers And Systems Engineers. Systems Engineering, 1-16.
  • Kordova, S. ve Fridkin, S. (2021). Risk Management for Defense SoS in a Complex, Dynamic Environment. Sustainability, 13, 1789. https:// doi.org/10.3390/su13041789.
  • Kotzian, M., Paul, M. ve Stewart, J. (2015). Tailoring and Critical Thinking-Key Principles for Acquisition Success. Defense AT&L: September-October.
  • Koutopis, A. G. ve Tsamis, A. (2009). Risk-based Internal Auditing within Greek Banks: A Case Study Approach. Journal Management Governance, 13(1-2), 101-130.
  • KPMG (2007). The Evolving role of Internal Auditor – Value Creation and Preservation from an Internal Audit Perspective, KPMG LLP.
  • Kundu, O. (2019). Risks in Defence Procurement: India in the 21stCentury. Defence and Peace Economics, 32(2), 1–19.
  • Kunkel, J. (2004). The Changing Role of Internal Audit. Chain Store Age, September, 4-5.
  • Kwak, Y. H. ve Smith, B. M. (2009). Managing Risks in Mega Defense Acquisition Projects: Performance, Policy, and Opportunities. International Journal of Project Management 27 (8): 812–820.
  • Kwak, Y. H. ve Stoddard, J. (2004). Project Risk Management: Lessons Learned from Software Development Environment. Technovation, 24(11), 915–20.
  • Lessard, D. R. (2013). Uncertainty and Risk in Global Supply Chains; Research Paper No. 4991-13; MIT Sloan School: Cambridge, MA, USA.
  • Mcdonald, J. (2002). Software Project Management Audits - Update and Experience Report. The Journal of Systems and Software, 64, 247–255.
  • McGregor, J. S. (2019). Department of Defense Earned Value Management Implementation Guide. Office of the Under Secretary of Defense for Acquisition and Sustainment.
  • McGuire, C. (2007). Economics of defense in a globalized world. In: Sandler T. and Hartley K. (eds) Handbook of Defense Economics, Vol. 2, 2nd ed. Amsterdam: Elsevier, 623–648.
  • Mcinnis, A. (2001). The New Engineering Contract: A Legal Commentary. London: Thomas Telford Publishing.
  • Moeller, R. (2009). Brink’s Modern Internal Auditing A Common Body of Knowledge Seventh Edition. John Wiley & Sons.
  • Müller, R. ve Jugdev, K. (2012). Critical Success Factors in Projects: Pinto, Slevin, and Prescott-The Elucidation of Project Success. International Journal of Managing Projects in Business, 5(4), 757-775.
  • Naaman, A. (2016). Establishment of the Armed Force - Research Development in Air Force, Between the Poles. Part 3; IDF: Jerusalem, 85–99.
  • Oxenstierna, S. ve Westerlund, F. (2013). Arms Procurement and the Russian Defense Industry: Challenges up to 2020'. Journal of Slavic Military Studies, 26(1), 1–24. doi:10.1080/13518046.2013.757135.
  • Pelletier, J. (2008). Adding Risk Back into the Audit Process: Risk Assessment Results Can Help Focus Internal Audit Efforts on the Areas that Need Them Most. Internal Auditor, 65(4), 73.
  • Pickett, S. (2010). The Internal Auditing Handbook Third Edition. A John Wiley and Sons Ltd. Publication.
  • PMI (2017). The PMI Guide to Business Analysis. Pennsylvania: Project Management Institute.
  • Pyman, M., Wilson, R. ve Scott, D. (2009). The Extent of Single Sourcing in Defence
  • Procurement and Its Relevance as a Corruption Risk: A First Look. Defence and Peace Economics, 20(3), 215–232.
  • Riposo, J., McKernan, M. ve Kaihoi, C. (2014). Prolonged Cycle Times and Schedule Growth in Defense Acquisition: A Literature Review. Santa Monica, Calif.: RAND Corporation, RR-455-OSD.
  • Ruskin, M. A. (1984). The Project Management Audit: Its Role and Conduct. Engineering Management International, 2, 279-286.
  • Shen, G., Feng, J. ve Xu, K. (2008). Identification of Essential Risk Factors in Software Projects by using an ‘Information Content’ based Reasoning Approach; Computing and Information Systems Journal 12(2); 29-36.
  • Spira, L. F. ve Page, M. (2003). Risk Management: The Reinvention of Internal Control and the Changing Role of Internal Audit. Accounting, Auditing & Accountability Journal, 16(4), 640-661.
  • Stamatis, D. H. (2003). Failure Mode and Effect Analysis: FMEA from Theory to Execution. ASQ Quality Press; 2 nd Edition.
  • Szpirglas, M. (2006). Gestion des risques et quiproquos.Revue Francaise de Gestion, 67-88.
  • TİDE (2017). Uluslararası Merkezi Uygulama Çerçevesi. Türkiye İç Denetim Enstitüsü.
  • Walden, D. D., Roedler, G. J., Forsberg, K. J., Hamelin, R. D. ve Shortell, T. M. (2015). Systems Engineering Handbook: A Guide for System Life Cycle Processes and Activities. 4th ed. Handbook, New Jersey: John Wiley & Sons, Inc.
  • Van Wyngaard, C. J.. Pretorius, J. H. C. ve Pretorius, L. (2012). Theory of the Triple Constraint: A Conceptual Review, in 2012 IEEE International Conference on Industrial Engineering and Engineering Management. Hong Kong, China, Dec. 1991–199
Toplam 63 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Kamu Yönetimi
Bölüm Araştırma Makaleleri
Yazarlar

Murat Görmen 0000-0002-8120-1562

Göksel Korkmaz Bu kişi benim 0000-0002-2789-2657

Yayımlanma Tarihi 28 Nisan 2022
Yayımlandığı Sayı Yıl 2022 Sayı: 124

Kaynak Göster

APA Görmen, M., & Korkmaz, G. (2022). SAVUNMA PROJELERİNİN YÖNETİMİ SÜRECİNDE RİSK ODAKLI İÇ DENETİM. Sayıştay Dergisi, 33(124), 9-38. https://doi.org/10.52836/sayistay.1089441