ÜST YÖNETİCİ YETİŞTİRME OKULU OLARAK BANKA TEFTİŞ KURULLARI: SEKTÖREL BİR ARAŞTIRMA

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ÜST YÖNETİCİ YETİŞTİRME OKULU OLARAK BANKA TEFTİŞ KURULLARI: SEKTÖREL BİR ARAŞTIRMA

Journal Title: Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi - Year 2018, Vol 5, Issue 2

Abstract

Bu çalışmada teftiş kurulu orijinli olan banka çalışanlarının üst düzey yönetimdeki yeri ile ilgili bir araştırma yapılmıştır. Araştırma Türkiye bankacılık sektöründe aktifleri en yüksek olan dokuz bankanın on yıllık verileri üzerinden gerçekleştirilmiştir. Bankalar ve üst yönetici unvanlarına göre frekans analizi ile banka, unvan, sahiplik (kamu-özel) ve zaman (yıl) açısından ki-kare fark analizleri yapılmıştır. Sonuç olarak İş Bankası ve kamu bankalarında müfettiş kökenli üst düzey yöneticilerin ağırlıklı olduğu, kredilerden sorumlu ve pazarlamadan sorumlu genel müdür yardımcılıklarında müfettiş kökenliliğin öne çıktığı, bankalar, sahiplik ve unvan açısından üst düzey yöneticiler arasında orijin yönüyle anlamlı bir fark olduğu, zaman açısından ise anlamlı bir fark olmadığı görülmüştür. EXTENDED SUMMARY Background: Internal auditors are the most invested human resource in all business processes starting from recruitment in the banking sector. The banks aim to employ the most qualified human resources of the country in the internal audit units in order to strengthen the human capital and provide a high intellectual capital accumulation. Since internal audit units have the authority to conduct audit in each other unit of the bank, internal auditors gain experience and knowledge of all banking activities. Internal audit assistants begin their career through a challenging written and oral examination process. For all these reasons, they are looked upon as potential top managers. Purpose: In this research, it is aimed to determine the existence of the members of the internal audit unit among senior management of the banks. Thus, the ability of the internal auditors who are the most invested personnel in the sector in terms of human resources to appoint senior management will be revealed. In summary, an answer will be sought to research question in the form of "Can the bank's internal audit units be considered as a senior management training school?". Method:In the study, document analysis was used as data collection technique. Within this research has examined the top ten banks in Turkey by assets. The ten years’ annual reports covering the years 2006-2015 of these banks were examined in detail and the curriculum vitaes of senior managers were screened. The obtained data were subjected to frequency and difference analyzes via SPSS PASW 18 Statistics program. As detailed cv information could not be obtained from Finansbank's annual reports, the bank was excluded from the scope of the research. The origins of senior management of the bank are classified in the form of internal audit, specialist, engineering, supervisor, independent auditors and bank official. The main activities in the Turkish banking sector focus on loan allocation, loan marketing, banking operations and financial accounting operations. For this reason, senior managers of these units and general managers are included in the research. The following analyzes have been made in this direction: • Frequency analysis of the internal auditor and non-internal auditor origins of senior managers according to the banks in ten years’ time period, • Frequency analysis of internal auditor and non-internal auditor origins on the basis of titles in ten years’ time period, • Chi square analysis of in order to test whether there is a meaningful difference from the origin according to the title, • Chi square analysis of in order to test whether there is a meaningful difference from the origin according to the bank ownership (state-private), • Chi square analysis of in order to test whether there is a meaningful difference from the origin according to years (based of 2006 and 2015), • Chi square analysis of in order to test whether there is a meaningful difference from the origin according to banks. Findings: Isbank and public banks have mainly senior managers who internal auditor origin. In deputy general manager of loan allocation and deputy general manager of loan marketing, senior managers who internal auditor origin come forward. There is a meaningful difference in terms of origin according to banks, ownership and title between senior management. On the other hand, there no significant difference in terms of origin according to years between senior management. Conclusions: Findings obtained within the scope of the research constitute a positive response to the research question in the form of "Can the bank inspection boards be regarded as a senior management training school?" that motivates the study. Public banks and Isbank are the most established banks in the Turkish banking sector. Therefore, the internal audit units of these banks also have a rooted corporate culture. This can be considered as one of the reasons why the internal audit units of the banks have a more important role in senior management than other banks. Internal auditors meet with different people in a variety of areas during their duties and this improves their communication skills. In addition, internal auditors carry out audit task over a large number of customer files so their credit assessment skills are also evolving. For this reason, it can be said that managements who internal auditor origin have become more prominent in senior management of loan marketing and loan allocation. In Turkey, the weight of the internal audit unit in the senior management is below 50% in in foreign partnership banks.

Authors and Affiliations

İsmail KABAN

Keywords

Bankacılık İç Denetim Banka Müfettişliği Üst Düzey Yönetim Banking Internal Audit Bank Internal Auditor Senior Management

EP ID EP441721
DOI 10.30798/makuiibf.400008
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