Publication: Internal audit in universities and an application in a Turkish state university
Abstract
İç denetim faaaliyeti, etkin şekilde uygulandığında bir örgütün iç kontrol sisteminin verimli olmasını sağlayan ve dünya çapında iç denetçiler tarafından uygulanan bir uzmanlık alanıdır. Bu uzmanlık alanı, ABD ve İngiltere gibi gelişmiş ülkelerde uzun yıllardır uygulamadadır. Türkiye’de iç denetim faaliyetinin çalışmalarını düzenleyen kurumların oluşturulması son yıllarda gerçekleşmiştir. Ülkemizde, öğrencilere yüksek öğrenim sunan kurumlar olan üniversitelerde uygulanan iç denetim faaliyeti yeni bir konudur. Bu tezin araştırma sürecinde yapılan incelemelerde, oluşturulması ve işlevleştirilmesi ilgili kurumlar tarafından düzenlenen iç denetim birimlerinin sadece Devlet Üniversitelerinde varolduğu gözlemlenmiştir. Bu tezde, bir Türk Devlet Üniversitesi’nde yapılan iç denetim uygulaması, üniversitelerde gerçekleştirilen iç denetim faaliyetinin sağladığı yararlar ve karşılaştığı zorlukları ortaya konmak için sunulmuştur. Tezin sonuç bölümünde, yaptığımız incelemeler sonucunda oluşan görüş ve iddialarımızı ortaya koyarak tezin konusunun genel bir değerlendirmesi yapılmıştır.
Internal auditing is a worldwide profession performed by internal auditors that facilitates the effective functioning of the internal control system of an organization when applied effeciently. The profession is in practice for many years in developed countries such as USA and UK. In Turkey, establishments of the institutions that regulate the functioning of this profession fall on recent years. Internal auditing activity performed in universities which are organizations that provide higher education to students is a new thread in Turkey. During the investigations done in the researching process of this dissertation it is observed that internal audit units regulated by the related institutions only exist in State Universities in our country . In this dissertation, an application of internal audit activity performed in a Turkish State University is presented to set forth the main benefits of executing internal audit activity in universities together with the difficulties encountered during the process. In the conclusion part of this dissertation an overall evaluation of the subject is done by setting forth our own opinion and arguments which was formed after our examinations.
Internal auditing is a worldwide profession performed by internal auditors that facilitates the effective functioning of the internal control system of an organization when applied effeciently. The profession is in practice for many years in developed countries such as USA and UK. In Turkey, establishments of the institutions that regulate the functioning of this profession fall on recent years. Internal auditing activity performed in universities which are organizations that provide higher education to students is a new thread in Turkey. During the investigations done in the researching process of this dissertation it is observed that internal audit units regulated by the related institutions only exist in State Universities in our country . In this dissertation, an application of internal audit activity performed in a Turkish State University is presented to set forth the main benefits of executing internal audit activity in universities together with the difficulties encountered during the process. In the conclusion part of this dissertation an overall evaluation of the subject is done by setting forth our own opinion and arguments which was formed after our examinations.