The relation between internal audit and governance in the Turkish public administration: The case of ministries

This study, which focuses on whether internal audit units, in terms of ministeries in Turkey, adequately evaluate the ministeries' governance system, structure and components or not, is critically important to determine the distance covered by internal audit in Turkey in terms of role and responsibilities especially in governance field and define level of its success. This study primarily includes informations about internal audit systems. Components of internal audit system are illustrated by interpreting definition and purposes of internal audit. Concept and frame of governance are examined in the following parts of the study. In this part, conceptual background of governance, which is a subject of internal unit, is tried to be interpreted. Then, the details of relationship between internal audit and governance are illustrated. A field study is implemented to determine whether policies and standarts are being applied or not regarding governance system at public institutions of Turkey, especially ministeries. The purpose of the field study is to obtain information about awareness level of these policies and standarts, not just these policies and standarts are applied. In addition, with this study the awareness level of internal audit and governance actors' main roles and responsibilities are tried to be determined with internal auditors' perspective. Eventually, deficiencies and problems in the system are tried to be determined and it is attempted to specify activities and precautions to eliminate these deficiencies and problems. As a result of the study, it was observed that the evaluations of the ministry's internal audit units regarding the governance systems were not at a sufficient level. In this context, some suggestions have been made regarding the roles and responsibilities of internal audit in governance in the public sector by evaluating the findings in line with the information in the literature.