Managing the internal audit function: Problems encountered in the public sector and solution proposals

The concept of management is as old as the history of civilization. However, it has become scientific by increasing its importance, especially since the beginning of the 20th century, when industrialization gained velocity. Today, many organizations systematically implement planning, organizing, managing, coordinating and controlling processes, which are the basic functions of management, in order to achieve their goals and objectives effectively and efficiently. Like other organizations, internal audit departments need the management functions outlined above. There are many standards and principles in both national and international legislation that reveal the importance of the management in the internal audit departments. However, there is no holistic research in the national literature on the organizational structure and management practices of internal audit departments. In this study; the place of effective and efficient planning, organizing, managing, coordinating and auditing processes within the framework of the management functions of the internal audit activity in the legislation was investigated, the management practices of the internal audit activity in the Turkish public sector were examined by using primary and secondary sources and suggestions have been developed for the solution of the problems identified as a result of the examinations.