Internal Audit Function
It is a crucial independent assurance and consulting activity within EUL’s quality assurance framework. It is headed by a senior audit executive (SAE). Primary role of IAF is to evaluate and improve the effectiveness of risk management, control, and governance processes across all academic, administrative, and support functions. Internal Audit Function’s primary role is to evaluate and improve the effectiveness of risk management, control, and governance processes across all academic, administrative, and support functions. Unlike external audits which are typically compliance-driven and periodic, internal audits are continuous and focus on providing valuable insights and recommendations for enhancement. This function acts as the “eyes and ears” of the governing body and senior management, providing an unbiased assessment of whether policies, procedures, and standards are being adhered to and if they are achieving their intended quality outcomes.
By systematically reviewing these areas, internal auditors identify potential weaknesses, inefficiencies, and non-conformities before they escalate into significant issues. Their work provides an evidence-based foundation for decision-making, helping the university to allocate resources effectively, mitigate risks, and ensure accountability at all levels. This proactive approach is instrumental in fostering a culture of self-assessment and continuous improvement.
The Internal Audit Function operates with independence and objectivity. This means a direct reporting line to the highest levels of governance, the Board of Trustees, rather than to the operational management of the areas being audited. This structural independence ensures that audit findings are reported without fear or favour and that recommendations are considered seriously. Furthermore, internal auditors possess the necessary expertise in auditing methodologies, risk assessment, and the specific operations of a university, allowing them to provide valuable, actionable insights that contribute directly to the sustained quality and institutional integrity.
The current members of IAF are, Mehmet Yalcin (Senior Audit Executive), Munsel Zaim, Radiye Abakan and Gurkan Ozesat.