The role of internal audit activities in financialtransparency of public institutions in the process of compliance with the European Union

European Union harmonization process in many areas of development and change in a positive direction indicating Turkey, the European Union Progress Report and Financial Control has made particular progress in the area according to Financial Services. One of the most important reasons for these developments and progresses is the structural reform processes in the financial field. The most prominent of these changes in the financial field is the adoption of the Law No. 5018 on Public Financial Management and Control. Strengthening accountability with this law, financial transparency, efficiency and efficiency in resource use, a reliable internal control system and so on. principles have become indispensable elements for public institutions. In this context, it is thought that examining the activity reports, which are an important factor in the internal audit activities and sharing them with the public by auditing that they are financially transparent, transparent and accessible, increase trust in institutions.