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TURKISH ACADEMY OF MANAGEMENT ANNUAL MEETING 2025 RESILIENCE AND ADAPTABILITY IN TURBULENT TIMES: A NEW ERA OF MANAGEMENT BUDAPEST, HUNGARY, 2-5 SEPTEMBER 2025, Budapest, Macaristan, 2 - 05 Eylül 2025, ss.26, (Özet Bildiri)
RELATIONSHIP BETWEEN INSTITUTIONAL RESILIENCE AND INTERNAL AUDIT: A STUDY ON PUBLIC EMPLOYEES’ PERCEPTION OF INSTITUTIONAL RESILIENCE AND INTERNAL AUDIT Serkan Denizer İstanbul Büyükşehir Belediyesi ISYON A.Ş, İstanbul, Türkiye dnzrserkan@gmail.com Sevgi Kalkan İstanbul Yeni Yüzyıl Üniversitesi, Faculty of Economics and Administrative Sciences sevgi.kalkan@yeniyuzyil.edu.tr https://orcid.org/0000-0002-9131-4448 The purpose of this research is to examine whether there is a relationship between the perception of internal audit and the perception of institutional resilience of the personnel working in public institutions and how the perception of internal audit affects the perception of institutional resilience. Quantitative research method was used in the research. The main mass of the research consists of public personnel in Türkiye and the sample consists of 220 people who voluntarily participated in the research by simple random method. Data was collected by survey technique in the research. Internal audit and institutional resilience perception scales were given to the participants to be answered. Descriptive statistics, Pearson Correlation, One-Way ANOVA, Independent Groups T-Test and Multiple Regression analyses were performed on the data obtained in the research. The research analysis was carried out with IBM SPSS 27 package program. According to the analysis results; there is a significant difference between the gender groups in the knowledge level variable, education level groups, institutional resilience scale, and the Number of Personnel in the institution groups in the efficiency and performance variable. No significant difference was found among all variables in terms of age and work experience. There are varying levels of relationships between the internal audit perception dimension and its sub-dimensions and the perception of organizational resilience dimension. The effect of the Level of Knowledge, Efficiency and Performance dimension on the Organizational Resilience was not found to be significant and the Audit and Finance, Institutional Culture Dimension had a positive and significant effect. It can be said that the Internal Audit has a significant effect on the Organizational Resilience and 39.1% of the change in Organizational Resilience is due to Internal Audit. Keywords: internal audit, institutional resilience, corporate governance, public administration