Standard: 17. Evaluation of Internal Control

MS:17.1.The internal control system should be evaluated by continuous monitoring, special evaluation, or a combination of both methods.

Our faculty conducts ongoing monitoring activities to ensure the effectiveness of its internal control system and conducts special evaluations when necessary. These methods are also implemented in conjunction with each other to increase the effectiveness of internal control processes.

MS:17.2. Processes and methods should be determined to detect and report deficiencies in internal control and inappropriate control methods and to take necessary measures.

In our faculty, internal control deficiencies and inappropriate control methods are identified, reported to the relevant administrators, and processes are established to take the necessary measures.

MS:17.3. Active participation of the administrative units in the evaluation of internal control should be ensured.

In our faculty, all units participate in the internal control evaluation process; a comprehensive evaluation is carried out with coordination and cooperation between units.

MS:17.4. In the internal control evaluation, the opinions of the managers, the requests and complaints of the individuals and/or administrations, and the internal and external audit reports should be taken into consideration.

In internal control evaluations, managers' opinions, personnel requests and complaints, and internal and external audit reports are taken into account; improvement activities are planned according to the evaluation results.

MS:17.5. As a result of the internal control evaluation, necessary measures should be determined and these should be implemented in line with an action plan.

Action plans are prepared for the necessary measures identified based on the internal control evaluation results, and planned improvements are regularly monitored and implemented.