The effects of the internal control system on crisis management skills in case of disasters in organizations with corporate governance : Example of IBB Fire Department
Yükleniyor...
Dosyalar
Tarih
2020
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
EBES Publications
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Today, corporate organizations face a wide variety of disasters within the general flow of life. Disasters are very different from each other in a wide range and come across different types. We all know that it is very important for corporate organizations to survive, to successfully operate and achieve their goals. In addition to this, ensuring the awareness and effectiveness of internal control systems both in all organization processes and in crisis management process in particular is vital today. The way to do this is primarily for institutional organizations to be prepared for disasters and crises likely to be exposed and to have high awareness of this. Effective crisis management and the existence of effective internal control system are among the key components of corporate management and successful crisis management. Accordingly, crisis / disaster management processes and procedures should be determined in advance and all responsibilities, duties, powers and cross-checks should be clarified and should be well known to all internal / external parties, including employees. It should also be emphasized that it is very important not only to create these processes but also to ensure the effectiveness and protection of crisis management processes together with its own internal control process. The main aim of our study is to evaluate the effects of the internal control system on crisis management skills in case of disasters in organizations with Corporate Governance with special reference to The Istanbul Metropolitan Municipality (İBB) Fire Department. In the study, the data needed were collected and analyzed with a survey method based on COSO internal control framework in a wide range that would include the COSO internal control elements. Necessary statistical tests were carried out through the SPSS program. Consequently, findings related to the effects of the internal control system on crisis management skills in the event of a disaster were analyzed with special reference to The Istanbul Metropolitan Municipality (İBB) Fire Department. Finally, evaluations regarding the emerging strengths and weaknesses and aspects that need to be developed, as well as policy and implementation recommendations are made.
Açıklama
Anahtar Kelimeler
Crisis Management, Corporate Governance, Internal Control, COSO, The Istanbul Metropolitan Municipality (İBB), Audit
Kaynak
32nd EBES Conference, 5-7 August 2020
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Sağlam, M. ve Aksoy, T. (2020). The effects of the internal control system on crisis management skills in case of disasters in organizations with corporate governance: Example of IBB Fire Department. 32nd EBES Conference Program and Abstract Book içinde (80. ss.). Istanbul: EBES Publications.