Directorate General for Strategy Development Internal Control Standards

      The Public Financial Management and Control Law No. 5018 completely overhauled the public financial management and control system, aiming to bring it into line with international standards and European Union norms. Financial transparency, accountability, strategic planning, performance-based budgeting, multi-year budgeting, internal control and internal audit are the fundamental elements that constitute the new public financial management and control system.

        Internal control is a management tool that provides adequate and reasonable assurance regarding the effective, economical, efficient and appropriate use of public resources in line with the objectives of the administration, the compliance of work and transactions with legislation, the production of regular, timely and reliable information about activities, the protection of the administration's assets, and the prevention of corruption and irregularities. Internal control is a dynamic process that encompasses not only control activities but also the organisation's structure, operations, duties, authorities and responsibilities, decision-making processes, and involves all of the organisation's employees.

        The establishment, operation, monitoring, evaluation and timely implementation of necessary measures of the internal control system will be ensured with the contribution of all managers and employees of the organisation under the leadership of senior managers.

        An Internal Control Working Group has been established within our university and has commenced its activities. As the Directorate of Strategy Development, we have also participated in this group and contributed to the work by organising various training activities and seminars.

 

STRATEGY DEVELOPMENT DIRECTORATE INTERNAL CONTROL STANDARDS

1 - CONTROL ENVIRONMENT STANDARDS (KOS)

       KOS 1: Ethical Values and Integrity

• Gümüşhane University Ethics Committee and Ethics Principles Guidelines
• Public Officials Ethics Agreement

       Our Ethical Values

• Ethical Conduct Rules for Activities
• Ethical Conduct Rules for Employees
• Ethical Conduct Rules for Management

   KOS 2: Mission, Organisational Structure and Responsibilities

• Our University's Mission and Vision
• SGDB Mission
• SGDB Vision
• SGDB Job Description
• SGDB Sub-Units Job Description
• Our University's Organisational Chart
• SGDB Organisational Chart
• SGDB Staff Organisational Chart
• Strategic Management and Planning Department Internal Control System
• Budget and Performance Department Internal Control System
• Accounting, Final Accounts and Reporting Department Internal Control System
• Internal Control and Pre-Financial Control Department Internal Control System

   KOS 3: Staff Competence and Performance

• Branch Managers' Shared Duties, Authorities and Responsibilities
• Unit Staff's Shared Responsibilities and Instructions to be Followed
• Archiving and Filing Services

       KOS 4: Delegation of Authority

• Our University's Delegation of Authority and Signing Authorities Directive

2 - RISK ASSESSMENT STANDARDS

       RDS 1: Planning and Programming

• Planning and Programming

   RDS 2: Identification and Assessment of Risks

• Identification and assessment of risks
• Risk Assessment Table Form
• Risk Rating Matrix Table Form
• Risk Inventory (Register) Table Form
• Risk Action Plan Table Form
• Risk Factors Assessment Questionnaire Form
• Risk Capacity Assessment Table Form
• Risk Importance Levels Determination Table Form
• Ranking Table Form Based on Risk Importance Levels
• Risk Profile Table Form
• Risk Profile Table Form 1
• Risk Classification Table Form
• Table Form for Responses to Risks
• Table Form for Areas of Implementation Related to Responses to Risks
• Periodic Risk Response Assessment Questionnaire Form (Employee)
• Periodic Risk Response Assessment Questionnaire Form (Manager)

3 - CONTROL ACTIVITIES STANDARDS

      KFS 1: Control Strategies and Methods

• Control Strategies and Methods

     KFS 2: Determination and Documentation of Procedures

• Gümüşhane University Workflow Manual 2020
• Academic Unit Workflow Diagrams
• Administrative Unit Workflow Diagrams

       CCS 3: Segregation of Duties

• Sub-Unit Job Descriptions

       CCS 4: Hierarchical Controls

• Strategy Organisation Chart

      CCS 5: Continuity of Operations       

• Staff Role Description
• Role Transfer Report Form
• Role Distribution Table Form

​      KFS 6: Information Systems Controls

• E-Budget and KBS Password Request Form

4 - INFORMATION AND COMMUNICATION STANDARDS

      BIS 1: Information and Communication

• Directorate Head
• Budget and Performance Programme Directorate
• Internal Control and Preliminary Financial Control Directorate
• Accounting - Final Accounts Reporting Directorate
• Strategy Planning and Management Information Systems Directorate

      BIS 2: Reporting

• Administrative Activity Reports
• Unit Activity Reports

      BIS 3: Record Filing System 

• Electronic Document and File Archive Management System Software

BİS 4: Reporting Errors, Irregularities and Fraud

• Complaint Form
• Employee Suggestion Form
• Error Reporting Form

5 - MONITORING STANDARDS

• IS 1: Internal Control Assessment
• Internal Control System Assessment Form
• Internal Control System and Other Documents Tracking Form
• Internal Control Reliability Analysis Form
• Internal Mobility Analysis Table Form

      IS 2: Internal Audit  

• Internal Audit Report Result Action Plan Table Form