Public sector internal audit activities: A university example

The internal audit activity, governmental agency or private when applied effectively in an institution that provides the efficiency of the internal control system and the internal auditors worldwide have taken place in social life, which is implemented by a specialty. Especially today, as the concept of technological, social and economic control in the area by taking a variety of tasks, along with advances in rapid changes has survived. The control concept, these changes in risk management, internal control, internal audit and external audit is enriched with concepts. In parallel with these developments and change in our country, the generally accepted around the world in accordance with the concept of public financial management and control law No. 5018 has been removed. With this law, the Court of Auditors external audit by the internal audit units of the institution or institutions will be made by internal audit. Within the framework of the negotiations of the European Union, together with the changing financial structure of our country's internal audit started concept and application areas. Especially in public sector internal audit activities implemented at universities is discussed. In this context, universities are covered in internal audit activities modeled, in practice the action plans and risk management is explained to the internal control processes have been mentioned. This study was conducted by a University sample application. Keywords: Internal audit, internal control, external audit, public financial management and control law no. 5018, risk management