Internal Audit Consultancy
Purpose of Internal Audit
Internal audit provides a systematic and disciplined approach to assess and enhance the effectiveness of an institution's risk management, control, and governance processes, ultimately assisting in achieving organizational goals.
The internal audit function ensures that the university's academic and administrative activities:
• Comply with institutional objectives, policies, regulations, directives, and procedures, as well as Higher Education Council (YÖK) legislation.
• Utilize resources efficiently.
• Maintain the accuracy and reliability of information.
• Minimize risks across all operations.
The Internal Audit Unit also contributes to the improvement of business processes within the university.
Administrative Structure and Responsibilities of the Internal Audit Unit
The Internal Audit Unit operates under the authority of the Board of Trustees.
Internal Audit Activities
The Internal Audit Unit is responsible for ensuring that all academic and administrative activities of the university comply with:
• Relevant laws and regulations.
• University’s internal directives, regulations, and procedures.
• Decisions made by the Board of Trustees.
All internal audit activities are conducted in compliance with International Audit Standards.
Special Review Investigations
Upon instruction from the Board of Trustees or the Rector, the Internal Audit Unit may conduct Special Review Investigations on specific topics within academic or administrative units.
Internal Control Activities
As part of internal control efforts, the Internal Audit Unit evaluates the internal control system for administrative units.
Additionally, all workflow and procedural documents for administrative units are prepared in accordance with the Işık University Workflow Documentation Directive. These documents are regularly revised to reflect changes in the university’s organizational structure or EBYS (Electronic Document Management System) workflows.
Consultancy Services
The Internal Audit Unit provides expert opinions and recommendations on matters consulted by academic and administrative units. The Head of the Internal Audit Unit offers guidance on these issues as needed.