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InsightsInternal Audit and Internal Control

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

Dr. Esin Nesrin CAN
Marmara University, SBE

Marmara University Internal Audit Unit Head


This study examines the awareness generated by the internal control regulations outlined in the Public Financial Management and Control Law No. 5018 within State Universities. The findings derived from a survey conducted with Heads of Internal Audit Units serve as the basis for evaluation and discussion. Given the increasing significance of internal control systems across all sectors, particularly in the context of rapidly developing and evolving State Universities, this research aims to contribute valuable insights to this domain.

The study incorporates a survey administered following a comprehensive literature review, drawing upon works such as “How Effective are Organizations’ Internal Control?” by Prof. Dr. Dana R. Hermanson et al., published in 2012, and “Internal Audit Practices in the Real Sector: Determinations and Recommendations” by Şaban Uzay in 2010. The questionnaire used in the survey is derived from the “Public Internal Control Guide – version 1.0,” published by the General Directorate of Budget and Financial Control of the Ministry of Finance in Turkey.

The study includes inquiries about the five components of the internal control system, consisting of general and detailed questions related to specific areas. The “Results” section provides an analysis and evaluation of the findings.

Bu gönderi şu adreste de mevcuttur: Türkçe