Structure of internal auditing system, application of internal auditing system in governmental institutions and effectiveness of internal auditing system in universities: A research on universities

Meeting the evolving needs of the society, means also changing management approach. Today, necessity of adaptation of publicinstitutionsto these evolving and changing conditions has emerged. The main objectives of public institutions are; to fulfill the duties assigned to them by law, to ensure that the activities for this purpose are done in an appropriate, effective, economical and efficient manner in accordance with the law, to determine possible risks due to these activities and to make provisions against them. It is considered that, the most robust way of achieving these in public institutions is establishing and applying an effective internal auditing system. In this thesis, firstly, a literature survey on internal auditing was done and following especially arising of internal auditing concept and changing process in public institutions were examined, the roots and reasons of this changing necessity were investigated.In the study, which analysed awareness of state universities about regulations on internal auditing system described in the Law of Public Financial Management and Control (Law Number 5018), the findings of survey conducted on Heads of Universities' StrategyDevelopment Departments were evaluated and discussed. In the analyses of the research data SPSS program was used. In the test of the hypotheses of research correlation data analysis technique was used. Key Words: Internal auditing system, State universities, Law of Public Financial Management and Control (Law Number 5018), Internal auditing in public institutions.