Efficiency of internal auditing and commitee of inspection in metropolitian municipalities

Metropolitan municipalities, which first entered our management system in 1984 with the provision "special forms of management can be introduced for large residential centers" contained in Article 127 of the 1982 Constitution, are defined as administrative and financial autonomous forms of management that can make Decrees at the local level through their own bodies, provide coordination and supervision between lower-level municipalities, their duties, powers and boundaries are determined by law and operate to meet the common needs of residents of the town. Nowadays, metropolitan municipalities have become administrations whose number has reached 30 with the recent legal regulations and where a large part of the country's population lives, whose responsibilities are increasing day by day. Thus, it has become increasingly important for metropolitan municipalities to be audited by both internal and external audit structures Currently, metropolitan municipalities are subject to internal audit through internal auditors and municipal inspectors. However, this dual structure experienced in the audit has brought some problems with it. Within the scope of the study, a questionnaire from the primary data collection methods was applied to the internal auditors and inspectors working in metropolitan municipalities in order to determine the effectiveness of the internal audit and inspection boards in metropolitan municipalities. Within the scope of the survey; the independence of audit activities, personal rights of audit units, professional guarantees, the relationship between the top manager and the two audit units and the legal structure of audit units were examined. Within the scope of the research, the problems encountered in the activities of the internal audit and inspection boards have been identified and various suggestions have been made in order to establish a more effective, economical and efficient audit system.