Publication: İç Kontrol Sistemi ve Denetim Programı Etkinliği-Devlet Üniversitelerine Yönelik Uygulama
Abstract
Bu makalede devlet üniversitelerindeki iç denetim birimlerinde iç kontrol sisteminin iç denetim programı üzerindeki etkileri ele alınmıştır. İç denetim programı üzerinde iç kontrol sistemi bileşenlerinin etkisi, dev-let üniversitelerinde görev yapan iç denetçilere yönelik olarak geliştiri-len anket uygulamasıyla saptanmaya çalışılmıştır. Bu çerçevede denetim programının etkinliğiyle “kontrol ortamı”, “kontrol faaliyetleri” ve “izle-me” bileşenleri arasında istatistiksel açıdan anlamlı ilişki tespit edilirken; “risk değerlendirme” ve “bilgi ve iletişim” bileşenleri arasındaysa, an-lamlı bir ilişki bulunamamıştır.
In this article, the effects of the internal control system on the internal audit program of the public universities are discussed. The effects of the internal control system components on the internal audit program have been tried to be determined by the questionnaire application developed for internal auditors working in public universities. In this context, a statistically significant relationship was found between the effectiveness of the audit program and the “control environment”, “control activities” and “monitoring” components; No significant relationship was found between the effectiveness of the audit program and the “risk assessment” and “information and communication” components.
In this article, the effects of the internal control system on the internal audit program of the public universities are discussed. The effects of the internal control system components on the internal audit program have been tried to be determined by the questionnaire application developed for internal auditors working in public universities. In this context, a statistically significant relationship was found between the effectiveness of the audit program and the “control environment”, “control activities” and “monitoring” components; No significant relationship was found between the effectiveness of the audit program and the “risk assessment” and “information and communication” components.