Öz
Hızlı bir dönüşüm içinde olan dünyada birçok alanda olduğu gibi özel/kamu kurumlarında da denetim anlayışı değişim göstermiş ve dış denetiminin beraberinde kurumlarda iç denetim kavramını ortaya çıkmıştır. Bu çalışmanın amacı; Üniversitelerde uygulanan iç denetim faaliyetinin amacına uygun, etkin bir şekilde işleyip işlemediğini araştırmak ve iç denetim faaliyetleri sürdürülürken ortaya çıkan misyon sorunlarını ele alarak tespitlerde bulunmak, çözüm önerileri sunmaktır. Bu bağlamda, çalışmanın birinci bölümünde, denetim ve iç denetim kavramlarına yönelik literatür taraması yapılmış, yapılan taramalar sonunda konu betimsel olarak değinilmiştir. Çalışmanın ikinci bölümünde, üniversitelerde iç denetime konu olan faaliyetler ve süreç hakkında bilgi verilmiştir. Çalışmanın son bölümünde ise üniversitelerde iç denetim faaliyetlerinin işleyiş sorunlarını tespit için devlet ve vakıf üniversitelerinde görev yapan iç denetçilere ölçek olarak anket yöntemi ile alan çalışması yapılmıştır. Çalışmanın yöntemi, kapsamı, örneklem seçimi, araştırma şekli ve varsayımlarına yer verildikten sonra bulgular değerlendirilmiştir.
Anahtar Kelimeler
Denetim İç Denetim Misyon Üniversitelerde İç Denetim 5018 Sayılı Kamu Mali Yönetimi ve Kontrol Kanunu
Destekleyen Kurum
bulunmamaktadır
Kaynakça
- • ASLAN, Bayram, (2010), Bir Yönetim Fonksiyonu Olarak İç Denetim, Sayıştay Dergisi, Sayı:77, Ankara
- • DOYRANGÖL, Nuran Cömert, (2017), İşletme Çevresindeki Olumsuz Gelişmeler Karşısında İç Denetimin Yeri ve Önemi, Denetimakademisi.com, Erişim Tarihi (11.04.2020).
- • KÖSE, H.Ömer, (2000), Dünyada ve Türkiye’de Yüksek Denetim, Yayımlanmamış Doktora Tezi, İstanbul Üniversitesi SBE.
- • ÖZ, Merve, (2015), Üniversitelerde İç Denetimin Etkinliğinin Arttırılmasına Yönelik Bir Alan Araştırması, Selçuk Üniversitesi Sosyal Bilimler Enstitüsü, Yüksek Lisans Tezi, Konya
- • SARI, Aslı, (2013), İşletmelerde Kurumsal Yönetim Açısından İç Kontrol Ve İç Denetimin Önemi, İstanbul Ticaret Üniversitesi Sosyal Bilimler Enstitüsü, Yüksek Lisans Tezi, İstanbul
- • MUTLUER, M. Kamil, (2008), Türkiye’de Yükseköğretimin Başlıca Sorunları Ve Sorunlara Çözüm Önerileri, Maliye Bakanlığı Strateji Geliştirme Başkanlığı, Erişim: https://ms.hmb.gov.tr/uploads/2019/09/Türkiye’de-Yükseköğretimin-Başlıca-Sorunları-Ve-Sorunlara-Çözüm-Önerileri.pdf
- • ZORLU, Müslüm, (2014), Kâr Amacı Gütmeyen Organizasyonlarda İç Kontrol Ve İç Denetim: Bir Devlet Üniversitesinde Uygulama, Yüksek Lisans Tezi, Nevşehir Hacı Bektaş Veli Üniversitesi Sosyal Bilimler Enstitüsü, İşletme ABD,
- • https://kelimeler.gen.tr/denetim-nedir-ne-demek-85463, Erişim Tarihi (10.04.2020).
- • https://www.mevzuat.gov.tr/MevzuatMetin/1.5.5018.pdf, Erişim Tarihi (13.04.2020-03.05.2020).
- • https://na.theiia.org/Pages/IIAHome.aspx Erişim Tarihi (14.04.2020)
- • https://resmigazete.gov.tr/eskiler/2011/08/20110816-18.htm Erişim Tarihi (14.04.2020)
- • https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=2547&MevzuatTur=1&MevzuatTertip=5 Erişim Tarihi: 03.05.2020
- • https://www.hmb.gov.tr/kamu-idareleri-ic-denetci-kadrolari Erişim Tarihi: 09.06.2020
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | İşletme |
| Bölüm | Cilt: 4 Sayı: 2 |
| Yazarlar | |
| Yayımlanma Tarihi | 14 Aralık 2021 |
| Gönderilme Tarihi | 29 Haziran 2021 |
| Yayımlandığı Sayı | Yıl 2021 Cilt: 4 Sayı: 2 |
Publication Principles
1. Manuscripts submitted to The Journal of Ünye Faculty of Economics and Administrative Sciences must not have been published anywhere before and should not have been submitted for publication.
2. Articles written in either Turkish or English languages are published in the journal. The scientific and linguistic responsibility of the studies published in the journal belongs to the author(s).
3. In our journal, not only studies coming from academicians but also studies coming from researchers will be evaluated.
4. Studies that had been presented at conferences before and have not been published in full text, only had been published abstracts, can be accepted into the publication evaluation process provided that it is stated in the study.
5. Articles should be submitted to our journal electronically. To submissions of articles online through the website and follow the stage of the article in the referee evaluation process, it is necessary to be a member and log in to the Journal. The personal information entered on the journal's website will only be used for the stated purposes of the journal and will not be accessible for any other purpose or to any party.
6. The authors are informed about the refereeing process of the articles submitted to The Journal of Ünye Faculty of Economics and Administrative Sciences through the system and the evaluation reports can be easily followed by them via the system.
7. When applying, an article file without author information will be uploaded to the system.
8. The journal is based on the blind peer-review process. In the articles to be sent to the referee, the confidentiality of the information regarding the author's identity is ensured.
9. The articles submitted to the journal are sent to at least two referees after the preliminary examination in terms of form and content. Manuscripts that receive positive feedback from the referees are included in the publication process. If one positive and one negative report is received from the referees, the study is sent to a third referee by the Journal Editor.
10. It is aimed that the articles submitted to the journal will complete the referee process within two months. However, the authors of the articles for which corrections are requested must make the relevant corrections within one month and send them to the editorial board.
11. In line with the reports from the referees, it is decided to publish the article, to request revisions, additional information and abbreviations from the authors within the framework of the report, or not to publish it, and this decision is announced to the authors through the system. The authors are answerable for making all changes requested by the referees. Studies will not be published without constructing the desired changes.
12. The articles whose evaluation process is completed are queued by the journal editorial office and published in the relevant issue of the journal.
13. Manuscripts that do not comply with the journal's subject, spelling or grammar rules are returned to the authors after the preliminary review without being sent to the referees. All kinds of changes in form and content may be requested from the authors of the manuscripts received for preliminary evaluation.
14. All publication rights of the articles accepted and published in the journal in written and electronic media belong to The Journal of Ünye Faculty of Economics and Administrative Sciences.
15. No royalties are paid to the authors for the works published in the journal and the author does not have any claim rights.
16. The opinions in the articles published in the journal are subject to the responsibility of the corresponding authors.
17. In line with the reports received from the referees, it is decided to publish the article, to request corrections, additional information and abbreviations from the authors within the framework of the report, or not to publish the article, and this decision is notified to the authors via the system. Authors are obliged to make all changes requested by the referees. The manuscripts are not published until the requested changes are made.
18. All publication rights of the articles accepted and published in the journal in written and electronic media belong to The Journal of Ünye Faculty of Economics and Administrative Sciences.
19. No royalties are paid to the authors for the works published in the journal and the author does not have any claim rights.
20. The opinions in the articles published in the journal are subject to the responsibility of the relevant authors.
21. Articles accepted for publication cannot be reproduced and published in any way without the written permission of The Journal of Ünye Faculty of Economics and Administrative Sciences. However, it can be quoted provided that the source is cited.
22. If a research study has been supported by any institution or produced from the thesis, this should be indicated as a footnote on the same page by placing (*) on the last word of the title of the work.