Özet:

The technological and economic developments have made the organizations in time a structure in which a large number of activities are carried out by a large number of people and complex processes. This situation urges the public administration to develop new administrative tools to adapt to changing environmental conditions and manage change. With the spread of the new public administration approach, which is also defined as the public adaptation of private sector practices, internal control system practices have gained even more importance. With this approach, the internal control system has become an important tool for managers to perform their management functions. In our country, a framework of internal control system is established in accordance with Public Financial Management and Control Act No. 5018 and international standards. The study conducted in this general framework is aimed at evaluating the effectiveness of the internal control system at the university by identifying the levels of application of the internal control system of the Burdur Mehmet Akif Ersoy University units, which has developed rapidly from the establishment to the present day and has become a very complex structure. The measurement tool is obtained from the scales used in the studies in this area. This measurement tool was directly applied to the managers that formed the universe and the findings were analyzed. The results of the analysis have shown that the dimensions of the internal control system created in the institution are related to each other, the level of implementation of the internal control system is generally good. It has also been concluded that the implementation levels of internal control system dimensions differ between the university units and according to the administrative characteristics of these units.

Özet:

Technological and economic developments, over time, the organization of a large number of activities with a large number of people and complex structure has been carried out. This pushes public administration to develop new managerial tools to adapt to changing environmental conditions and to manage change. With the spread of the New Public Management approach, which is also defined as the adaptation of private sector practices to the public, internal control system applications became more important. With this approach, the internal control system has become an important tool for executing the management function. In our country, an internal control system framework in line with international standards has been established with the Law No. 5018 on Public Financial Management and Control. The aim of this study is to evaluate the effectiveness of the internal control system of the University of Burdur Mehmet Akif Ersoy University. The measurement tool was obtained from the scales used in the studies in this field. This measurement tool was applied directly to the managers of the universe and the findings were analyzed. As a result of the analyzes, it was seen that the internal control system dimensions established in the institution were related to each other and the level of implementation of the internal control system was generally good. In addition, it has been concluded that the levels of implementation of internal control system dimensions differ between the units of the University and according to the administrative characteristics of these units.

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