Internal Control System and Audit Program Activity – Implemantation for State Universities

Esin Nesrin Can and Cem Çetin
Additional contact information
Esin Nesrin Can: Istanbul Aydin University
Cem Çetin: Marmara University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2019, vol. 34, issue 112, 77-94

Abstract: In this article, the effects of the internal control system on the internal audit program of the public universities are discussed. The effects of the internal control system components on the internal audit program have been tried to be determined by the questionnaire application developed for internal auditors working in public universities. In this context, the effectiveness of the audit program and the relationship between the components of internal control system, “control environment”, “control activities” and “monitoring” were determined. No significant relationship has been found between the effectiveness of the audit program and “risk assessment” and “information and communication” components.

Keywords: Internal control system components; internal audit program activity (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://dergipark.org.tr/tr/download/article-file/842493 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:34:y:2019:i:112:p:77-94

DOI: 10.33203/mfy.505802

Access Statistics for this article

Journal of Finance Letters (Maliye ve Finans Yazıları) is currently edited by Süleyman Kale

More articles in Journal of Finance Letters (Maliye ve Finans Yazıları) from Maliye ve Finans Yazıları Yayıncılık Ltd. Şti.
Bibliographic data for series maintained by Süleyman Kale ().