Promotion

The concept of Internal Audit entered into our financial system with the Public Financial Management and Control Law No. 5018, and our University appointed four internal auditors in 2006 in line with this development. As a result of three new appointments made in 2011, the total number of appointed internal auditors reached seven and the Internal Audit Department was established.

Vision​​& Mission

The mission of the Internal Auditing is held by the presidency is to enhance the university in all manner of the activities on the purposes of evaluating the implementations of suitability, performance, financial, information technologies and system control by making the risk assessment and assisting the university administration by the independent and impartial internal auditors.

Therefore, the vision of the Internal Auditing is to develop the activities of the Marmara University on international standards in a positive way with the dynamic and innovative auditing mentality.

Authority, Duties and Responsibilities

Pursuant to Article 64 of the Public Financial Management and Control Law No. 5018, the activities and operations of the units of our University are within the scope of internal audit. Internal auditing is an independent, objective assurance and consulting activity conducted to add value and improve the work of the public administration, to evaluate whether the resources are managed according to the principles of economy, effectiveness and efficiency, and to provide guidance. Internal audit activity is carried out with a systematic, continuous and disciplined approach and in accordance with generally accepted auditing standards in order to evaluate and improve the effectiveness of risk management, management and control processes of management and control structures and financial transactions of administrations.
Providing objective assurance is that there is an effective internal audit system within the organization, that the organization's risk management, internal control system and transaction processes operate effectively, that the information produced is correct and complete, that its assets are protected, that activities are carried out effectively, economically, efficiently and in accordance with the legislation. is to provide adequate assurance within and outside the institution. Internal auditors have the authorities and responsibilities in the performance of their duties, which are included in the aforementioned Law and the Regulation on the Working Procedures and Principles of Internal Auditors.

Key Policies and Priorities
As the Internal Audit Department;
• Performing Internal Audit activities in accordance with internal audit standards and legislation,
• To review the business, risk, management and control processes of the university,
• To adopt a risk-oriented approach in auditing,
• To prepare joint action plans with the unit managers in order to reveal the weaknesses or areas that need improvement in the internal control processes of the audited units and to make the necessary improvements,
• To monitor whether the recommendations agreed with the unit and linked to the action plan as a result of internal audit activities are carried out as planned,
• To carry out audit and consultancy activities together,
• Participating in activities to increase awareness on internal audit,
•To establish close cooperation with stakeholders in order to determine common policies, clarify mutual roles and expectations, and solve possible problems,
is our basic policy and priority.