It is a research about the functions and effectiveness of internal audit department on public instutitions according to the Public Financial Management and Control Law no.5018

Public Financial Management Control Law No. 5018 has introduced innovations in public institutions related to internal audit and internal control. With the law, new units have been established in the institutions and the control and audit of these expenditures have been transformed into more institutional structures with increasing public expenditures. Next to the TBMM, which represent with an independent audit on behalf of the public, and an internal audit has been added to the institutions by the aim of execution. Internal audit with the aim of prepare independent duties by consulting to create an internal control system, and senior management activities of the institutions in various areas of the spending units, and to provide financial structure with a more transparent public administration; organizations are need to remain and develop as an independent structure in addition to being organic. This study was conducted to see how effective internal auditors are in the framework of the internal audit process in public institutions and to show how they are affected by the activities carried out in the process. In this context, the scale in the Cohen and Sayag's manuscript entitled" The Effectiveness Of Internal Auditing: An Empirical Examination Of Its Determinants Israeli Organisations'" was used by translating into Turkish. As of 07.12.2016, 910 internal auditors working in the internal auditors of the Internal Audit Coordination Board, 450 internal auditors working in public institutions for the sample of the research were sent by electronic mail. There were 108 returns to the questionnaires, and 100 of them were found suitable for analysis. SPSS 22 program was used to analyze the data obtained from the questionnaires. Factor analysis was used to determine the subscales of the scale. Matrix of transformed factor loads; Barlett Test, KMO, Chi-Square and p-value of the data set and Scree Plot factor analysis were tabulated as four factors after the slope slope graph. Hypothesis tests were used to determine the variance between subscales of the scale and socio-demographic variables. As a result of the research, it has been concluded that the variable of working institution and the time spent in the profession have a significant effect on the internal audit activity.