Türk Kamu Yönetiminde İç Kontrol Sistemi ve Uygulama Süreci

Abstract

ARSLAN, Nurtaç. Internal Control System and Implementation Process in the Turkish Public Administration. PhD Thesis, Ankara, 2022. One of the most important elements of the public financial management reform carried out in Turkey with the Public Financial Management and Control Law No. 5018 dated 2003 is the internal control systems envisaged to be established in public institutions. After the adoption of the law, the legislative infrastructure on internal control practices was created with the secondary and tertiary levels legislative regulations and implementation started as of the end of 2007. With this thesis, which addresses the implementation process of the internal control system in Turkish public administration, it is aimed to evaluate the extent to which the regulations on internal control are adopted and implemented by public institutions and organizations, what difficulties and problems are encountered in the process, to what extent the objectives of the internal control system reform and the results of implementation overlap, and to contribute to the process with some suggestions. In the thesis, firstly, the conceptual framework of internal control was laid out addressing the change in the understanding of public financial management in the world, the definition, characteristics, importance, functions and limits of internal control, as well as the models of internal control in the world. In the second part of the Thesis, the reasons for reforming the Turkish public financial management and control system, the regulations made for the internal control system in Turkey, the internal control system practices in public administration and the national and international reports evaluating their implementations, and the academic studies conducted in the national field on internal control practices in public administration. studies were addressed. In the field research conducted within the scope of the Thesis, interviews were conducted with 50 people from different actors who played a role in the enactment process of the internal control system in Turkey and implemented, monitored and audited the internal control system. The findings obtained as a result of the research were also evaluated by considering secondary sources such as literature review, audit and progress reports, primary, secondary and tertiary regulations on the subject. Finally, recommendations for the solution of the problems determined in line with the research findings were put forward. As a result of the field research; It has been understood that the foreseen targets have not been reached yet, the expected level of change in public administration has not been achieved with the internal control system, and that there are structural and implementation problems. In order to eliminate the deficiencies and problems that negatively affect the success of the internal control system, it is necessary to create a model specific to Turkey, more effective and well-functioning, and also compatible with international standards. Key words: Internal Control System, Law No. 5018, Public Financial Management and Control System, Public Administration