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Internal Control System and Audit Program Activity – Implemantation for State Universities

Author

Listed:
  • Esin Nesrin Can

    (Istanbul Aydin University)

  • Cem Çetin

    (Marmara University)

Abstract

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, the effectiveness of the audit program and the relationship between the components of internal control system, “control environment”, “control activities” and “monitoring” were determined. No significant relationship has been found between the effectiveness of the audit program and “risk assessment” and “information and communication” components.

Suggested Citation

  • Esin Nesrin Can & Cem Çetin, 2019. "Internal Control System and Audit Program Activity – Implemantation for State Universities," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 34(112), pages 77-94, October.
    • Handle: RePEc:acc:malfin:v:34:y:2019:i:112:p:77-94
    DOI: https://doi.org/10.33203/mfy.505802
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    More about this item

    Keywords

    Internal control system components; internal audit program activity;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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