PUBLIC SECTOR RESEARCH REGARDING THE FULFILLMENT OF INTERNAL CONTROL ACTIVITIES

Yıl 2017, Cilt: 7 Sayı: 1, 63 - 73, 31.10.2017

Servet Önal , Ayhan Küçük , Murat Mat

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

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