PUBLIC SECTOR RESEARCH REGARDING THE FULFILLMENT OF INTERNAL CONTROL ACTIVITIES

Öz

The internal control activity, when applied effectively in a governmental agency or private  institution provides the efficiency of the internal control system and it is a profession that takes place in social life and has been applied by internal auditors worldwide. Especially nowadays, the concept of audit has undergone a rapid change by taking a  variety of  tasks, along with advancements in  technological, social and economical areas. Concept of audit has enriched with the concepts of risk management, internal control, internal audit and external audit. In this article, the concept of internal control and its species, internal audit-internal control relation will be handled and a research which aims to investigate the fulfillment of internal control activities  in the public sector is implemented by evaluating the comments and suggestions of  university staff. To do that, a questionnaire has been implemented to academic and administrative staff of Osmaniye Korkut Ata University

Anahtar Kelimeler

• Internal Control,Internal Audit,Pubic University

KAMUDA İÇ KONTROL FAALİYETLERİ: BİR ÜNİVERSİTE UYGULAMASI

Öz

İç kontrol faaliyeti, etkin olarak uygulandığında kamu kurumu veya özel bir kurumda süreçlerin verimliliğini sağlayan ve dünya genelinde kurumlar tarafından uygulanan sosyal hayatın içinde yer almış bir uzmanlık alanıdır. Özellikle günümüzde iç kontrol kavramı teknolojik, sosyal ve ekonomik alandaki gelişmeler ile birlikte çeşitli görevler alarak hızlı değişimler yaşamıştır. Denetim kavramı, bu değişmeleri risk yönetiminde, iç kontrol, iç denetim ve dış denetim kavramlar ile zenginleşmiştir.  Bu makalede, iç denetim kavramı, türleri ve iç kontrol- iç denetim ilişkisi ele alınmıştır ve bir kamu üniversitesinde iç kontrol faaliyetlerinin uygulanma düzeyinin belirlenmesine yönelik hazırlanan anket çalışmasının sonuçlarına değerlendirilmiştir.  Bu amaçla hazırlanan anket formu Osmaniye Korkut Ata Üniversitesi’nin akademik ve idari personeline uygulanmıştır.

Anahtar Kelimeler

• İç Denetim,Kamu Üniversi,İç Kontrol

Kaynakça

1. Acar, İ.A,Şahin,E.A. (2009). Internal Audit With Regard To Plan-Budget Relation, Journal of Maliye, Issue:156, January-June.
2. Alıcı, O.V.(2008). An Evaluation Over the Audit Of Municipalities, Academic Reviews, Volume No:3, Issue:2, 223-235.
3. Ataoglu, B.T.(2010). Effects of Budget Draft In Performance Audit On Institutional Culture, Master’s Thesis In Public Finance, Isparta.
4. Can,A.(2013) Internal Audit In Local Administraion: İstanbul Water Supply And Sewage Case, Master’s Thesis In Public Administration, Marmara University Institute Of Social Sciences,İstanbul.
5. Çetinoglu,T. (2007) The Feasibility of Continuous Audit In Internal Audit and The Configuration Model of Continuous Audit for Commercial Banks, Phd Thesis in Business Administration, Dumlupınar University Institute of Social Sciences, Kutahya.
6. Çıplak, V.(2009). Internal Audit In Public Sector:An Application In Turkey, Master’s Thesis In Public Finance, Sakarya University Institute of Social Sciences, Sakarya.
7. Demirel, D.(2013). The New Role of The Audit In Accountability, The Journal of Ataturk University Institute of Social Sciences,17(2):361-378.
8. Dibo, F.(2007). Internal Audit System As A Risk Management Tool, İstanbul University Institute of Social Sciences, Master’s Thesis In Money, Capital Markets and Financial Institutions , İstanbul.

9. Doğan, B. (2009). International Financial Reporting Standards -Basel II Interactioand Internal Audit In Companies, Master’s Thesis In Business Administration, UşakUniversity Institiute of Social Sciences İşletme Anabilim Dalı, Uşak.
10. Elitas, C. (2004). The Evaluation of Internal Auditors’ Reports By Top Management, The Journal Of Mali Cozum, October, November,December, Issue:69,220-238. Gönenç, B.G.(2011). Internal Audit Of The Public Administration, Master’s Thesis In Economics,Marmara University Institute Of the Social Sciences, Istanbul.
11. Kavakoglu, T.(2010). The Internal Audit Model In Local Administrations: The Case of Special Provincial Administration In Denizli, Master’s Thesis In Political Science and Public Administration,Pamukkale University Institute Of The Social Sciences, Denizli.
12. Kızılboga,R.,Ozsahin,F.(2013). The Contibution of An Effective Internal Control System To Internal Audit Activity and Internal Auditors,Journal Of Nigde University Faculty Of Economics And Administrative Sciences,Volume No: 6, Issue: 2,P:220-236 220.
13. Kulak, F. (2009). Internal Control And Internal Audit In Central Banks: Conceptual Framework and An Evaluation Regarding To The Effectiveness of Internal Control And Internal Audit In Central Bank Of Turkey, Phd Thesis In Business Administration,Marmara University Institute Of The Social Sciences,Istanbul.
14. O’Regan, D.(2003)International Auditing-Practical Resource Guide,John Wiley, New Jersey.
15. Önal,S.,Apaydın, F.,(1999). The Effects Of New Techological Developments On The Accounting Education, Turkey XVIII.Symposium Of Accounting Education,Muğla.
16. Özhan, D.B. (2012). Operations and Evaluation of Audit InPublic Expenditures In Terms of Law Numbered 5018, Master’s Thesis In Public Finance, Gazi University Institute of Social Sciences, Ankara.
17. Tek, Z., Cetinkaya, E.M.(2004). Internal Audit, The Journal Of The Budget World, Issue:20,P:3-12.
18. Tüm,K.(2010). The Effect Of The Certified Public Accountant As An Audit Unit On Prevention Of Tax Loss: An Applied Research On The Certified Public Accountants, Phd Thesis In Business Administration, Cukurova University Institute Of Social Sciences,Adana.
19. Ulugay,A.(2010). The Effects Of The Corporate Governance On Internal Audit System Of Banks, Master’s Thesis In Business Administration, Nıgde University Institute Of Social Sciences,Nigde