Turkey - Europe Relations with its Economic, Political and Social Dimensions (TESAM 5th International Congress of Social Sciences), İstanbul, Türkiye, 27 - 29 Kasım 2021, ss.41-42
Negotiations are
carried out within the framework of various chapters in Turkey's membership
process to the European Union. Among these chapters, 32nd chapter on Financial
Control, is of vital importance for the public sector. In this study, the risk
management experience at universities in Turkey is examined within the
framework of the internal control system area, as one of the main component of
the chapter on financial control.
The main logic of
internal control is to identify the risks and to reveal what needs to be done
to manage the risks on the way to reach the targets. Therefore, setting goals
and targets is a pre-condition for internal control. Strategic planning, which
represents a managerial cycle that starts with planning and is supported by
control processes, constitutes a reference point in this direction. So, how do
risk management processes, as one of the main provisional components of
strategic planning, work at Turkish universities? With an overview, what is the
current level of progress? What are the obstacles and shortcomings in practice,
and what should be done to eliminate them?
In order to answer
these questions, the path taken by the public universities, able to embody
corporate risk management processes with guides, directives and similar
regulations, - in other words, the public universities that have achieved a
certain stage in their administrative processes - regarding corporate risk are
examined; and, problems encountered in practice and suggested solutions are
discussed in addition to good practices.
Keywords:
European Union, Financial Control, Public Internal Control Standards, Risk
Management, Strategic Plan, Public Universities