Examination of the Existence of Internal Audit Units in Universities According to the External Audit Reports of the Turkish Court of Accounts

Nıjat Azhdarlı and Metin Kılıç
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Nıjat Azhdarlı: Bandırma Onyedi Eylül University
Metin Kılıç: Bandırma Onyedi Eylül University

International Journal of Applied Economic and Finance Studies, 2022, vol. 7, issue 2, 92-111

Abstract: This study, which aims to examine the existence of internal audit units in universities, was prepared by making use of the external audit reports published by the Turkish Court of Accounts for universities. Descriptive content analysis was used as the analysis method of the study and it was tried to find answers to the questions of the research. The findings obtained as a result of the analysis were interpreted based on the literature and reports. At the end of the research, there is the general conclusion obtained from the findings

Keywords: internal audit unit; internal auditor; TCA reports (search for similar items in EconPapers)
Date: 2022
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