A research on the application of internal control systems in foundation universities

Before the YÖK (Council of Higher Education) audit, it is important to examine the activities of the university within the framework of the COSO (Committee of Sponsoring Organizations) internal control standards in order to carry out internal controls of the administrative and academic units of the university, to identify the practices that may pose risks within the university and to prevent the decrease in service quality. Thus, the activities of the relevant unit will continue within the framework of certain regulations and certain quality. It will be possible for the relevant units to be audited within the scope of internal control to reach the expected quality and service level. The aim of the Study: A comprehensive survey study consisting of sixty-seven questions on socio-demographic information and COSO internal control components was conducted in order to analyze the effectiveness and efficiency of foundation universities which operating in Istanbul and to determine the perception levels of administrative and academic staff. A total of 250 people answered the survey. As a result of the research, the determination of the aforementioned perception and the outputs of the internal control application in foundation universities were evaluated and it was seen that the dimensions of the internal control system created in the universities were related to each other. In addition, this study will lead the development of the internal control system for future studies by making suggestions to university senior management and practitioners.