5018 Sayılı Kanun Kapsamında Kamu Kurumlarında İç Kontrol Sistemi: Maliye Bakanlığı Uygulamasının İncelenmesi
INTERNAL CONTROL SYSTEM IN THE PUBLIC INSTITUTIONS WITHIN THE LAW NO 5018: INVESTIGATION OF THE MINISTRY OF FINANCE'S PRACTICE

Summary/Abstract: Aim: With the Law No 5018 (Public Financial Management and Control Law), an internal control system was established to comply with international standards and European Union norms. Within this scope, a number of legal regulations have been made based on the COSO model in order to place internal control in all public institutions and organizations.In this study, the effectiveness of the Ministry of Finance internal control system, which pioneered the implementation of the internal control system in the public sector, was investigated.Method: In the study, the applicability of the system was investigated by examining the units of the Ministry of Finance for internal control,examining the web pages of the İKEP (Internal Control Standards Compliance Action Plan), the Internal Control Circular, the Internal Control Training Book and the central and provincial units. And the problems encountered in ensuring the effectiveness of the system.Findings: The Ministry of Finance has published internal control studies on the web pages of the Ministry's affiliated units where the structures such as the İYK (Monitoring Steering Board), SGB (Strategy Development Directorate) and DIYK (Treasury Monitoring Steering Board) were established in the organization structure for the internal control system.Results: The establishment of the internal control structure and the achievement of its effectiveness have not yet been reached in the Ministry of Finance. It has been concluded that the subject is not fully owned by the staff, the internal control sense is not established and more effective measures should put into practice

• Details
• Contents