Internal auditing in the public sector by the perspective of international internal audit standards.: A study on evaluation of internal audit system in Turkey.

Increased public needs has forced consideration to the given limited resources of public administration the most economical and most beneficial way to achieve the planned targets Necessity brought these developments, as well as understanding of the management changes caused to begin the audit strategies.In addition, over time, financial and compliance audits, with the expenditure of resources are used effectively to evaluate results of matter is insufficient, the control character and the start of the searches have led to new techniques.Public Financial Management and Control Law No. 5018, that all the provisions enacted by the end of 2003, but that can enter into force at the beginning of 2006, gave rise to substantial changes in the methodology of understanding and control of public administrations.This study examined the theoretical framework of public internal audit system. Internal audit practices' reached Turkey, the European Union are determined by comparison with applications.In parallel, the role of internal audit in public administration to identify and profile of internal audit in Turkey to put forward the public portion of the application of the study was a survey of internal auditors.A study based on the literature is not only theoretically based, containing survey study in the application to give the profile of internal audit in line with the structure of public administration has tried to operate.Keywords: Audit, Internal Audit, Public Administration of Internal Audit, International Internal Auditing Standards.