The process management in public sektörs: Process-based auditing in the example of a bank

In this study, by examining process management and the steps of its, we are put forward that the process management and process based management can be implemented in the public sector by giving an example of application. In this context, we want to contribute to the literature by giving place to the process management and process based auditing a bank. As the business processes increased and have been complicated, it is mandatory to apply the process based auditing in the public sector. COSO and COBIT etc. international auditing models foresee the process based auditing. In our country, the improvement in process management and process based auditing has been monitored by the banking sector but it is posited that there is not enough advancement in the public sector.Key Words:1.Process2.Proses Management3.Business Proses Management4.Audit, Control5.Process Control, Process Audit