A study on university staff s perspective on the harmonization of the internal audit system within the framework of International Internal Auditing Standards

Abstract

Purpose- In this study, it is aimed to determine the problems experienced during the implementation of the internal audit system in state universities, which are a public administration, within the framework of international internal audit standards. Solution suggestions were made to the identified problems. In this research, a field study was conducted to determine the perceptions of senior supervisors working at Dicle University about the internal audit system at the university and their thoughts on compliance with international auditing standards. Methodology- The application part of the research consists of two parts. The first part consists of 5 questions to determine the demographic characteristics of the personnel participating in the research. In the second part of the research, it consists of 26 statements that will determine the opinions of the personnel on the harmonization of internal audit with international internal audit standards within the scope of the study. Findings- In general, it is seen that the participants of the research have an indecision about their working statements. Particularly, while disagreement comes to the fore in statements about international auditing standards, it is observed that the state of agreeing with statements about the role of internal auditing has increased. Conclusion- As a result of this study, it is thought that the internal audit activities of the university staff are insufficient, there is not enough internal auditor in the university and the information about the internal audit activities is insufficient. In particular, the university should attach importance to the awareness-raising activities of the senior management personnel regarding internal audit. Because internal audit activities directly contribute to the efficient work of university personnel. Therefore, in-service training activities should be increased to increase the efficiency of internal audit units in universities. In addition, it is seen that there are not enough internal audit personnel in universities. In particular, universities should allow more internal auditors to work on this issue. Keywords: Internal auditor, internal audit, international internal audit standards, university staff, Law No. 5018. JEL Codes: M40, M42, M49