Abstract:

The objective is to identify the factors affecting the effectiveness of the public internal control system, to propose a model that will show the impact of these factors on the public internal control system and to test this model on the employees of state universities. In the framework of the research topic, a liquid-scale survey was implemented to internal auditors and staff of the Presidency of the Department of Strategy Development in the state universities in Turkey. The data obtained from 176 state university employees who participated in the survey was tested with the Smart PLS 3.0 package program. According to the survey, the top management support for the public internal control system, the effective public internal control system, the competence of public employees and the use of information technologies in the public internal control system have a statistically significant positive impact on the effectiveness of the public internal control system. In order to ensure the effectiveness of the public internal control system, it is recommended that the senior administration supports the work of the public internal control system, the activation of the internal control system in public institutions, the provision of the competence of public employees and the harmonisation of the information technologies that public institutions possess with the internal control systems.

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