Internal audit and a survey of public institutions

With the latest economic developments together around the World, auditing has been in our lives and has come from previous periods until today. Internal auditing concept arose as an independent and unbiased function, which adds value to the institution within the administrative structure, and first studies were performed in private sector. In public sector however, auditing concept has started with General Accounting Law (Muhasebe-i Umumiye Kanunu) numbered 1050 in 1927; but with the EU candidacy and inadequate concepts within the Law, it has been revised as Public Finance Management and Control Law. Numbered 5018, with the new Law in force, accountability, transparency, internal auditing concepts have found place in public sector. In this study, internal auditing system in the public sector in our country were investigated, a questionnaire was carried out practice, current situation in public instutions were tried to be determined, deficiencies were observed and the results of the questionaires were evaluated.