Research Article

A STUDY ON UNIVERSITY STAFF'S PERSPECTIVE ON THE HARMONIZATION OF THE INTERNAL AUDIT SYSTEM WITHIN THE FRAMEWORK OF INTERNATIONAL INTERNAL AUDITING STANDARDS

Volume: 10 Number: 2 June 30, 2023
  • Kadir Gokoglan *
  • Yunus Borutecene
  • Abdulkadir Bılen
Journal of Economics Finance and Accounting Cover
Journal of Economics Finance and Accounting
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A STUDY ON UNIVERSITY STAFF'S PERSPECTIVE ON THE HARMONIZATION OF THE INTERNAL AUDIT SYSTEM WITHIN THE FRAMEWORK OF INTERNATIONAL INTERNAL AUDITING STANDARDS

Abstract

Purpose- In this study, it is aimed to determine the problems experienced during the implementation of the internal audit system in state universities, which are a public administration, within the framework of international internal audit standards. Solution suggestions were made to the identified problems. In this research, a field study was conducted to determine the perceptions of senior supervisors working at Dicle University about the internal audit system at the university and their thoughts on compliance with international auditing standards. Methodology- The application part of the research consists of two parts. The first part consists of 5 questions to determine the demographic characteristics of the personnel participating in the research. In the second part of the research, it consists of 26 statements that will determine the opinions of the personnel on the harmonization of internal audit with international internal audit standards within the scope of the study. Findings- In general, it is seen that the participants of the research have an indecision about their working statements. Particularly, while disagreement comes to the fore in statements about international auditing standards, it is observed that the state of agreeing with statements about the role of internal auditing has increased. Conclusion- As a result of this study, it is thought that the internal audit activities of the university staff are insufficient, there is not enough internal auditor in the university and the information about the internal audit activities is insufficient. In particular, the university should attach importance to the awareness-raising activities of the senior management personnel regarding internal audit. Because internal audit activities directly contribute to the efficient work of university personnel. Therefore, in-service training activities should be increased to increase the efficiency of internal audit units in universities. In addition, it is seen that there are not enough internal audit personnel in universities. In particular, universities should allow more internal auditors to work on this issue.

Keywords

References

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Details

Primary Language

English

Subjects

Business Administration

Journal Section

Research Article

Authors

Kadir Gokoglan * This is me
0000-0001-6397-8477
Türkiye

Yunus Borutecene This is me
0000-0002-2007-1207
Türkiye

Abdulkadir Bılen This is me
0000-0002-2619-9391
Türkiye

Publication Date

June 30, 2023

Submission Date

December 1, 2022

Acceptance Date

May 9, 2023

Published in Issue

Year 2023 Volume: 10 Number: 2

DOI

https://doi.org/10.17261/Pressacademia.2023.1729

IZ

https://izlik.org/JA39BJ57TL

Cite

RIS / Bibtex
APA
Gokoglan, K., Borutecene, Y., & Bılen, A. (2023). A STUDY ON UNIVERSITY STAFF’S PERSPECTIVE ON THE HARMONIZATION OF THE INTERNAL AUDIT SYSTEM WITHIN THE FRAMEWORK OF INTERNATIONAL INTERNAL AUDITING STANDARDS. Journal of Economics Finance and Accounting, 10(2), 65-75. https://doi.org/10.17261/Pressacademia.2023.1729
AMA
1.Gokoglan K, Borutecene Y, Bılen A. A STUDY ON UNIVERSITY STAFF’S PERSPECTIVE ON THE HARMONIZATION OF THE INTERNAL AUDIT SYSTEM WITHIN THE FRAMEWORK OF INTERNATIONAL INTERNAL AUDITING STANDARDS. JEFA. 2023;10(2):65-75. doi:10.17261/Pressacademia.2023.1729
Chicago
Gokoglan, Kadir, Yunus Borutecene, and Abdulkadir Bılen. 2023. “A STUDY ON UNIVERSITY STAFF’S PERSPECTIVE ON THE HARMONIZATION OF THE INTERNAL AUDIT SYSTEM WITHIN THE FRAMEWORK OF INTERNATIONAL INTERNAL AUDITING STANDARDS”. Journal of Economics Finance and Accounting 10 (2): 65-75. https://doi.org/10.17261/Pressacademia.2023.1729.
EndNote
Gokoglan K, Borutecene Y, Bılen A (June 1, 2023) A STUDY ON UNIVERSITY STAFF’S PERSPECTIVE ON THE HARMONIZATION OF THE INTERNAL AUDIT SYSTEM WITHIN THE FRAMEWORK OF INTERNATIONAL INTERNAL AUDITING STANDARDS. Journal of Economics Finance and Accounting 10 2 65–75.
IEEE
[1]K. Gokoglan, Y. Borutecene, and A. Bılen, “A STUDY ON UNIVERSITY STAFF’S PERSPECTIVE ON THE HARMONIZATION OF THE INTERNAL AUDIT SYSTEM WITHIN THE FRAMEWORK OF INTERNATIONAL INTERNAL AUDITING STANDARDS”, JEFA, vol. 10, no. 2, pp. 65–75, June 2023, doi: 10.17261/Pressacademia.2023.1729.
ISNAD
Gokoglan, Kadir - Borutecene, Yunus - Bılen, Abdulkadir. “A STUDY ON UNIVERSITY STAFF’S PERSPECTIVE ON THE HARMONIZATION OF THE INTERNAL AUDIT SYSTEM WITHIN THE FRAMEWORK OF INTERNATIONAL INTERNAL AUDITING STANDARDS”. Journal of Economics Finance and Accounting 10/2 (June 1, 2023): 65-75. https://doi.org/10.17261/Pressacademia.2023.1729.
JAMA
1.Gokoglan K, Borutecene Y, Bılen A. A STUDY ON UNIVERSITY STAFF’S PERSPECTIVE ON THE HARMONIZATION OF THE INTERNAL AUDIT SYSTEM WITHIN THE FRAMEWORK OF INTERNATIONAL INTERNAL AUDITING STANDARDS. JEFA. 2023;10:65–75.
MLA
Gokoglan, Kadir, et al. “A STUDY ON UNIVERSITY STAFF’S PERSPECTIVE ON THE HARMONIZATION OF THE INTERNAL AUDIT SYSTEM WITHIN THE FRAMEWORK OF INTERNATIONAL INTERNAL AUDITING STANDARDS”. Journal of Economics Finance and Accounting, vol. 10, no. 2, June 2023, pp. 65-75, doi:10.17261/Pressacademia.2023.1729.
Vancouver
1.Kadir Gokoglan, Yunus Borutecene, Abdulkadir Bılen. A STUDY ON UNIVERSITY STAFF’S PERSPECTIVE ON THE HARMONIZATION OF THE INTERNAL AUDIT SYSTEM WITHIN THE FRAMEWORK OF INTERNATIONAL INTERNAL AUDITING STANDARDS. JEFA. 2023 Jun. 1;10(2):65-7. doi:10.17261/Pressacademia.2023.1729

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