Devlet Üniversitelerinin Muhasebe Birimlerinin Iç Kontrol Sistemine Iliskin Algi Düzeyleri Ile Mevcut Uygulamalarinin Karsilastirilmasi/Comparison Of The Present Practices And The Degrees Of Perception With Regard To Internal Control System In The Accounting Agencies Of State Universities

• Published in: Selçuk Üniversitesi Sosyal Bilimler Enstitüsü dergisi 2012-07 (28), p.1
• Main Authors: Acar, Durmus, Akçakanat, Özen
• Format: Article
• Language: Turkish
• Subjects: Credibility; Internal controls; Law; Legislation; Opacity; Politics; Polls & surveys; Public administration; Turkish language; University research
• ISSN: 1302-1796; 1304-8899

The necessity of the establishment of an internal control system for public sector came to agenda as much as private sector. The Republic of Turkey Law 5018 came into force determining the components for the establishment of internal cotrol system for public departments. This study aims to determine the univesities accounting units' perception of the importance and current application levels of internal control system thus putting forth the difference , if there is between perception and application levels. New financial management and control law elements of system that fiscal transparency, accountability, accrual accounting, strategic planning and performance based budgeting, multi-year budgeting, internal control and internal audit has been regulated in Public Financial Management and Control Law No 5018. 55-56. Substance of the law no 5018 includes internal control. Important levels have made progress towards the establishment of the internal control system in public administration with published relating to internal control "Internal Control and Ex Ante Financial Control Procedures and Principles for Preregulation" and "Paper of the Public Internal Control Standards". One of the basic constituent of the brand-new Turkish public finance management and control law whose administrative and juridical framework were determined in accordance with the law numbered 5018 can be said the foreseen internal control system which was designed in public administration and would be applied. An internal control system is required to be applied effectively in order to reach intended goals which are to run the activities of public administrations efficiently, in a productive and economic way. The goals and the basis of appointed politics of administrations stated in this definition are strategic plans of administrations. As stated in the definition, an internal control system includes all the activities and procedures of an administration so as to reach its objectives. These activities and procedures are financial or nonfinancial activities or procedures. Namely, an internal control is not limited to financial control in accordance with the law numbered 5018 The key role administrations to establish and apply the internal control system were given to top managers. The authority and responsibility of top managers are to form financial management and control system as predicted in the law, supervise the process, and take required precautions to observe and develop. The to