Accountability and internal auditing in public finance management

ivABSTRACTACCOUNTABILITY AND INTERNAL AUDITING IN PUBLIC FINANCEMANAGEMENTİsmail CİĞERCİDepartment of Public FinanceAfyon Kocatepe University, The Institute of Social SciencesAugust 2007Advisor: Asistant Professor Dr. Harun CANSIZThis study examines accountability and internal auditing within the frameworkof the Turkish Public Finance Management and Control Law (5018). This study tries toinvestigate whether accountability and internal auditing are effective in the TurkishPublic Finance Management system. The literature review indicates that the concepts ofaccountability and internal auditing are not functional as it ought to be yet in Turkey.The findings show that there is a relationship between accountability and internalauditing. The priority for two concepts is the staff those accountable and internalauditors should have enough training and knowledge.