The obligational audit Institution in Turkey, its legal structure and functionality

The Ombudsman Institution, whose historical background dates back to the 18th century, started to operate in Sweden for the first time in 1809. Today, the Ombudsman Institution, which the people reach directly, quickly, effectively, efficiently and without paying any cost, and which contributes to the monitoring function of the state, carries out its activities under different names in the countries where it operates. In this study, the historical development of the Ombudsman Institution, its application examples in the world, its features, duties, powers and the functionality of the Ombudsman Institution in our country in terms of legislation and implementation have been analyzed, and the importance of the ombudsman in a contemporary legal system is focused on ensuring that the administration is bound by law and supervised. For this purpose, Sweden, Denmark, France, South Africa, Pakistan, Russia and Azerbaijan Ombudsman systems were examined. For this purpose, it was preferred to explain the concept of administration, audit in public administration, the definition of ombudsman, its historical development and general framework. The study is composed of data obtained from books, theses, articles, reports, academic studies and legislation. Finally, evaluations have been made on the importance of the Ombudsman Institution to operate effectively in our country.