Abstract
This study examines the effects of the effectiveness of the internal control system (ICS) on crisis management skills (before, during, and after the crisis) in the event of a disaster through the Istanbul Metropolitan Municipality (IMM) Fire Service Department. Methodologically, a comprehensive survey questionnaire was used to collect data from 251 workers of the IMM fire service department located on the Anatolian side of Istanbul. Statistic Package for Social Sciences (SPSS) version 22 used to analyze data by running among other reliability tests, T-Test, ANOVA, and Regression analysis. The results of the study indicated that ICS of the Fire Service Department of IMM showed high levels of effectiveness in the event of a disaster and that the institution has a high level of crisis management skills. In addition, the study found that a high positive relationship existed between ICS and Crisis Management Skills of the IMM fire service department before, during, and after the crisis in the event of a disaster. Finally, the study revealed that, ICS has a positive and high impact on IMM crisis management skills before, during, and after the crisis, and that the effectiveness of ICS had increased the crisis management skills of the institution.
Highlights
In the recent past, there have been accounting and auditing scandals in the United States, which began with Enron and became widespread and had a global impact
This study aims to examine the effects of internal control system (ICS) on crisis management skills in the event of disaster of the Istanbul Metropolitan Municipality (IMM) Fire Service Department
T-test was conducted to examine the differentiation of the participants' perceptions of the effectiveness of the ICS and crisis management skill levels according to their marital status as displayed in table 8
Summary
There have been accounting and auditing scandals in the United States, which began with Enron and became widespread and had a global impact. Various factors played a dominant role in the formation of scandals. One of the most important of these factors is the ineffectiveness of the internal control (IC) & internal control system (ICS) associated with some basic business functions (financial reporting, accounting, auditing, finance, oversight, corporate governance etc). A variety of factors played a role in their occurrence. The most important factors are summarized as (Aksoy, 2005): unreliable information and financial reporting about businesses; inadequate corporate responsibility for fraudulent financial reporting; lack of CG; deterioration of auditor independence; lack of IC; ineffective ICSs; lack and ineffectiveness of management, external audit and public authority regarding the surveillance/follow-up/ monitoring of IC
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