Assessment of risk based quality practices in Turkish universities in terms of the efficiency of the internal control system: A Qualitative research

This study examines the impact of risk-based quality management practices on the effectiveness of internal control systems in Turkish universities. The research was conducted using a qualitative method with a phenomenological design, and semi-structured individual interviews were employed as the data collection tool. Interviews were conducted with university administrators and auditors responsible for internal control and quality management systems, and the collected data were thematically classified. The research findings indicate that risk-based quality practices make significant contributions to internal control processes. Five main themes were identified: concepts of quality, internal control, and risk-based approach; evaluation of current practices; effects on internal control systems; sustainability; and challenges in integration. Participants noted that these practices enhance the effectiveness of internal control systems but also face challenges such as bureaucratic barriers, resource constraints, and employee motivation issues. This study presents significant findings on the integration of internal control and quality management systems in universities and contributes to the literature in this field. The results provide valuable insights for developing policies and practices aimed at improving the effectiveness of internal control systems.