The Moderating Effect of Contingency Factors on the Relationship of the Internal Control Components and the Effectiveness of Internal Control System: A Study with University Administrative Staff

Abstract

Initially, a private sector application, the internal control system, was introduced to the public sector due to the influence of the new public management approach. This study aimed to examine the relationship of the internal control components and the effectiveness of the internal control system with the moderating role of contingency factors in this relationship. According to the study results, none of the internal control components, except information and communication, were significant predictors of internal control objectives, and contingency factors did not moderate the relationship between internal control components and objective types. Based on the study results, it was recommended that tests regarding internal control objectives be administered and control lists during audits, and not only administrators but also whole staff members be included in the designation of an internal control system.