Measurement And Evaluation of The Effectiveness of Court of Accounts Audits in Higher Education Institutions

Abstract

This study aims to measure and evaluate the effectiveness of the Court of Accounts audits in higher education institutions, based on the findings obtained from the regularity audit reports for universities. In addition, the study is about determining whether the findings obtained in the regularity audits of the Court of Accounts carried out in higher education institutions are taken into account, whether the identified deficiencies are corrected in subsequent periods, and the consequences of this process for service users. In this context, a total of 49 regularity audit reports shared with the public by a total of 14 universities, one old and relatively new as of the date of establishment, from each geographical region between 2022 and 2019, were evaluated according to the content analysis method. The findings of the analysis showed that university personnel should have the necessary training and competence regarding the misuse of accounting items in general. In the audit studies carried out, generally positive opinions were expressed. Instead of this practice, it is thought that expressing a qualified opinion within the framework of the findings on which the audit opinion is based will increase the effectiveness of the audit. Because, if the findings in the audit reports examined are abundant in quantity, it is thought that expressing a qualified opinion will correct the mistakes of the employees of the institution or prevent new mistakes from occurring within the institution. In addition, it is thought that making a statement in the following year regarding the monitoring of public loss-related transactions is important in terms of gaining public trust.