Problems faced in internal and external audit of municipalities in Turkey and suggestions for solutions

The concept of supervision is a concept that is handled in a very broad framework in social life and in practice, inspection, control, inspection, observation, renewal, research, inspection, testing, surveillance, etc. concepts related to services are discussed. Auditing has become one of the indispensable functions of management in order to set standards and update them according to the changing world order, and to share limited resources in a fair and efficient manner in line with needs. It also revealed the necessity of identifying and securing the attempts of managers to prevent pressure on the auditors in order to prevent attempts such as avoiding and/or sabotaging audit activities. In this study, it is aimed to evaluate the problems encountered in the internal and external audit of municipalities in Turkey and to present solutions. Within the scope of the study, the concept of auditing, the purpose and importance of auditing, types of auditing, stages of auditing, internal and external auditing, the concept of budget, local governments and municipalities in Turkey, auditing of municipalities, internal and external audit mechanism in municipalities and problems encountered in internal and external auditing. Suggestions for solutions to the problems are given. Keywords: Audit, Internal Audit, External Audit, Municipality