A research on the use of e-internal control systems in public universities

Internal control system, by the management of an organization, activities in the organization; economic, efficient and effective execution, adherence to management principles, the protection of assets and resources, the accuracy and completeness of accounting records. It is also a complete set of financial and other control systems, including institutional structure, methods, procedures and internal audit, established within the framework of corporate objectives to support the production of timely and reliable financial and management information. Ensuring the effectiveness of new regulations such as ensuring efficiency in the use of resources, establishing accountable institutions, and maintaining structural integrity in the operations of administrations is absolutely dependent on the effective establishment of the internal control system. In order to establish an effective system of internal control based on the Treasury and the Ministry of Finance's Public Financial Management and Control Law No. 5018; Public Internal Control Standards Communiqué (KIKST) was issued. In this Communiqué, in order to ensure compliance with the standards of the internal control system in public administrations; It has been seen that all the components of the internal control should be established in order to determine whether the internal control system is working properly, in other words to determine whether the internal control system is working properly or not. Nowadays, electronic data transfer has accelerated and the internal control system has five components of Public Internal Control Standards; The application of the 'control environment, risk assessment, control activity, information and communication and monitoring' standards to the data in digital environments, in other words, the necessity of switching to e-internal control is of great importance. It is expected that universities, which are expected to be a model for other public institutions and private sector, will be able to establish and operate the internal control system in accordance with the criteria required by the era in a healthy way and to adapt to e-internal control systems rapidly and appear as an open area for research. Purpose of the research; is the measurement of the electronic application of the internal control system, its prevalence and availability in public universities. For this purpose, internal control mechanisms of public universities in the e-operate in Turkey, was targeted with laws and regulations in an appropriate manner to measure the availability and effectiveness. As a result of the research, it was found out that the use of e-internal control is not yet widespread, and that the personnel of the Department of Strategy Development (SGDB) and Internal Audit Unit (IDB) in the administrations using it found the e-internal control system useful. In addition, It has been determined to be realized the internal control standards issued in e-internal control system based on the law no.5018 limited number of them were high level, most of them were medium level and limited number of them were low level.