Analysis of the audit system applied in Turkish Armed Forces

Turkey?s geopolitical location, its unstable surrounding and the fact that it is located in the intersection of the world?s energy policies made Turkey to maintain a strong armed force.For having a strong armed force and maintaining its control, the country?s natural resources as well as a great deal of its economical values are supplied to Turkish Armed Forces in the name of defense budget in order to supply the needs of the force as well as the people in it like foods, clothes and any kinds of war equipment.Internal Inspection Unit Chairmanship, whose internal audit is connected to Ministry Of National Defense, controls the expenses of Turkish Armed Forces and also investigates the coherence of these expenses according to the public act. Also, Court Of Account conducts regular inspections on these issues.In this study, financial audit made by several foreign armed forces are investigated and as a result, an audit system is proposed for Turkish Armed Forces.Key Words: Internal Audit, Turkish Armed Forces, Turkish Court of Accounts, Audit System, Other Country Armies Financial Audit.