Internal audit within the scope of law Number 5018 On financial management and control in universities

In our country, especially in the private sector, the internal audit which has a wide range of applications , with the adoption of the Public Financial Management and Control Law of 5018, has been started to be applied in our public administration since 2007. In the study, the concept of internal audit was examined in the framework of the Public Financial Management and Control Law of 5018 at great length. In this work, the functioning process of the internal audit which is a relatively new concept for our country was referred, it has been aimed to be more understandable in the framework of associated institutions and concepts. Also, the general structure of the universities, it was mentioned that the survey was conducted regarding internal audit. In a survey conducted in universities in order to evaluate the current functioning of internal audit, it has been intented to determine the effectiveness of internal controls and to identify the issues related to the functioning of the internal audit. Besides, it has been made some suggestions for our internal control system to gain functionality in our public financial management effectively.