Internal control and internal audit in municipalities: A research in "Z" municipality

Globalizing world; increased its management activities and made the development of control and audit practices compulsory. For this reason, internal control and internal audit activities have been modernized and their usage areas have been increased. The developments in internal control and internal audit practices in the world have also found an area of use in the increasing local government needs in municipalities and have become important. The aim of this study; Examining the internal control system and internal audit practices in "Z" Municipality, revealing the relationship between internal control and internal audit activities. In the study; The concepts of internal audit and internal control are defined and the importance of internal control and internal audit practices in municipalities is explained. In the research part of the study, a survey study was conducted for the implementation of internal control and internal audit activities in the Z municipality. In the analysis of the survey results; Independent sample T-Test, One-Way Anova Analysis and Pearson Correlation Test were used. As a result of the analyzes made, it was concluded that as the awareness of internal audit increases, the effectiveness of internal control increases. Keywords: Municipality, Internal Control, Audit