İç Denetim Sisteminin Milli Eğitim Bakanlığı Taşra Örgütü Denetim Sistemine Uyarlanması ve Bir Model Önerisi
Barış , Ali Erkan
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The purpose of this research is to provide a control model for provincial national education directorates in accordance with contemporary supervision approaches. The level of adoption and applicability of the internal audit system was investigated in order to present this model. In addition to this, it was examined whether it showed any differences according to the demographic variables such as gender, age, seniority, level of education, task (occupation), branch, institution and place of work. The mixed research method was used as the research method. The sample of the study consists of 3576 teachers, 452 administrators and 10 education supervisors working in public schools and institutions in Nevşehir. Data collection tools were developed by the researcher. The quantitative data were collected through the adoption of the Internal Audit System Adoption and Applicability Scale and the qualitative data were collected by a semi-structured interview form. It was understood that Quantitative data did not show normal distribution and the Mann Whitney U Test was used for comparisons of pair clusters, and the Kruskal Wallis H Test was used for comparisons of three or more clusters. In addition, the mean weight was calculated in order for the level of adoption and being applicable of the internal audit to be converted into verbal expression. Descriptive analysis and content analysis were used in qualitative data. According to the research results, the participants adopted the internal audit system to a great extent and found it applicabile in provincial national education directorates. Finally, a supervision model was created for purpose, structure and process dimensions for provincial national education directorates by integrating the opinions of the participants into the internal audit system.