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Research on the Operation of the Internal Control System in State Universities

Dr. Esin Nesrin CAN
Marmara Üniversitesi, SBE

Marmara Üniversitesi İç Denetim Birim Başkan

ÇOMÜ, Girişimcilik ve Kalkınma Dergisi, 2016 (Cilt 11, Sayı 2)


The findings obtained by the research based on the survey aimed for the Heads of Internal Audit Units have been evaluated and discussed within the scope of the paper examining the awareness created in State Universities with the arrangements on internal control in the Public Financial Management and Control Law numbered 5018.

Acting on the assumption that the significance of the internal control systems increased significantly in State Universities, which are also experiencing rapid development and change similar to other institutions in all sectors, we have aimed to conduct research in this area and reach conclusions that will add value to the process.

The survey, which has been applied following the literature scan within the scope of the research, has been generated by benefiting from the questions in the article titled “How Effective are Organizations’ Internal Control? Inside Into Specific Internal Control Elements” published by Prof. Dr. Dana R. Hermanson in 2012, the research titled “Internal Audit Practices in the Real Sector: Observations and Recommendations” conducted by Prof. Dr. Şaban Uzay in 2010, and the study titled “Public Internal Control Guide – version 1.0”, published by T.R. Ministry of Finance General Directorate of Budget and Financial Control.

The statements directed in the study with reference to the five elements of the internal control system, consist of question at general and detail levels in respect of the relevant fields; and the analysis and evaluation of the findings are presented in the “Conclusion” section.

Keywords : Entrepreneurial University, Grounded Theory, Universities In Turkey

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Bu gönderi şu adreste de mevcuttur: Türkçe