A study on the applicability level of internal control system in universities: Burdur Mehmet Akif Ersoy University sample

Technological and economic developments have led organizations to undertake a multitude of activities and complex processes over time. This pushes public administration to adapt to changing environmental conditions and develop new managerial tools to manage change. That's to say, today's modern state concept is based on the efficient, economical and efficient use of resources by emphasizing the better management of public resources. Restructuring efforts in public administration based on this foundation have recently gained momentum. Internal control system practices have gained more importance as the New Public Management approach, which is also defined as the adaptation of private sector practices to the public, has become more widespread. With this approach, the internal control system has become an important tool in executing the management function of managers. Keywords: Internal Control, Internal Control Components, Internal Control Models, New Public Management Approach, Public Financial Management and Control Law No. 5018 With the Public Financial Management and Control Law No. 5018, an internal control system framework was established in accordance with international standards and the Ministry of Treasury and Finance was authorized. In this thesis, it is thought that the level of implementation of the internal control system established in institutions is related to the executive characteristics. So the study covers the managers of the units of Burdur Mehmet Akif Ersoy University, which has been developing rapidly since its foundation and has a large and complex structure with its academic and administrative structure as well as offering education-training services. The measurement tool used in this study was obtained by examining the scales used in other studies in this field. This measurement tool was applied directly to managers who gave voluntary participation and ten the findings were analyzed. As a result of the analyzes, it was observed that the internal control system dimensions established in the institution were related to each other and the level of implementation of the internal control system was generally good. Also , it has been concluded that the application levels of the internal control system sizes vary between the units of the University and these units differ according to the manager characteristics.