%0 Journal Article
%T ANALYSIS OF THE EFFECTIVENESS OF PUBLIC INTERNAL CONTROL SYSTEM: EXAMPLE OF STATE UNIVERSITIES
%A Abdullah Kursat Merter
%A Gokhan Ozer
%A Serkan Cinar
%J -
%D 2019
%X Purpose- To determine the factors that affect the effectiveness of public internal control system, to propose a model that will reveal the effect of these factors on public internal control system and to test this model on public university employees. Methodology- Research topics within the scope of the tasks for which the Internal Auditor at the state universities in Turkey and Strategy Development Department employees Likert scale questionnaire was administered. The data obtained from 176 state university employees who participated in the survey were tested with Smart PLS 3.0 package program. Findings- According to the results of the survey, it has been concluded that senior management support to the public internal control system, effective public internal audit system, the competence of public employees and the use of information technologies in public internal control system have a statistically significant positive effect on the effectiveness of public internal control system. Conclusion- In order to ensure the effectiveness of the public internal control system, it is recommended that the senior management support the work of the public internal control system, that the internal audit system in public institutions is enabled, that the competence of public employees is ensured, and that the information technologies of the public institutions are aligned with the internal control systems
%K Kamu
%K i£¿ kontrol
%K etkinlik
%U http://dergipark.org.tr/pap/issue/47342/597006