EVALUATION OF INTERNAL AUDIT OPERATIONS IN UNIVERSITIES WHICH INVOLVE FACULTY OF MEDICINE (2008-2015)
BÜNYESİNDE TIP FAKÜLTESİ BULUNAN ÜNİVERSİTELERDE GERÇEKLEŞTİRİLEN İÇ DENETİM FAALİYETLERİNİN DEĞERLENDİRİLMESİ (2008-2015)

Author : Ravan Jafarlı, Gafgaz Gahramanlı -- Mehmet YÜCE
Number of pages : 544-557

Abstract

Since compliance audit is insufficient to meet the accountability of administrations, internal audits have become mandatory for administrations. The aim of this paper is researching the activities and effectiveness of internal audits in universities that have started to implement since 2007 in public officies and making suggestions for solving the problems. In this article, internal auditing and functional bodies have been mentioned in detail. The universities which have medical faculties have been mentioned about the units and subjects inspected between 2008-2015. By analyzing the general reports of the Internal Audit Coordination Board, internal audit activities especially for the medical faculty have been evaluated. The paper comes to the point that audit types do not have to be limited with compliance and system audit, the share of other audit types have to be increased and at the same time paper provide the suggestions toward the problems and system operations.

Keywords

State universities, Faculty of medicine, Audit, Internal audit, Types of internal audit

Read: 785

Download: 252