Akademik Veri Yönetim Sistemi
Tezin Türü: Doktora
Tezin Yürütüldüğü Kurum: İstanbul Ticaret Üniversitesi, Sosyal Bilimler Enstitüsü, Türkiye
Tezin Onay Tarihi: 2019
Tezin Dili: Türkçe
Öğrenci: GENCAY KARAKAYA
Danışman: TÜREDİ HASAN
Özet:Local governments are institutions the importance and work of which gradually increases resulting from the increase and variation of the demands depending on the needs of the citizens/partners. The emergence of the requirement of meeting the demands and giving service, which increase at an equal rate with the increase of the relevant demands, has caused the emergence of a situation that is specific to the local governments. That situation is the growth of an authority and responsibility mechanism, which moves from the central government to local government. On the other hand, the local governments should establish effective risk management processes to achieve their aims and goals. Enterprise risk management (ERM) offers systematic, academic and analytic solutions for the risk management processes, which gradually increase and gets complicated as specific to local governments. The ERM process, which is wanted to be handled within the scope of the study, is evaluated as an essential component of the practices of internal audit, internal control and corporate governance in terms of its emergence and operation. Those points are always taken into account in all the stages since the beginning of the study till the end. For the practice of the study, Analytical Hierarchy Process (AHP) model, which is used only in a few studies of social sciences, has been preferred. That is because to evaluate the enterprise risk management, which is an analytic and systematic process, with analytic hierarchy, which is also an academic, analytic and systematic model. In this study; there will be also presented original contributions which have been developed in addition to the basic dimensions of the analytic hierarchy process. In that sense, it is predicted that it will also contribute for the next use of the method. Head of departments, vice chairmen, managers, assistant managers and auditors, who took active charge at internal audit, internal control and ERM structures’ foundation and running in Istanbul Metropolitan Municipality (IMM), constitute the sample of the research. Judgment sampling method has been used while identifying the relevant sample set. As the data collection method, depth interview technique has been applied. The reason why IMM was preferred for the practice of the relevant model is because of that its internal audit unit is independently working effective and efficiently, its internal control structure is available and functioning, it has awareness and some works about ERM, its organizational structure, its largeness, and the diversity and the number of the risks in terms of its service area.