KAMUDA İÇ KONTROL FAALİYETLERİ: BİR ÜNİVERSİTE UYGULAMASI

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

PUBLIC SECTOR RESEARCH REGARDING THE FULFILLMENT OF INTERNAL CONTROL ACTIVITIES

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

Keywords:

Internal Control, Internal Audit, Pubic University,

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