To measure the internal audit efficiency in public administration

This study mainly investigates the efficiency of internal audit?s capability of fulfillment it?s tasks and responsibilities.The purpose of this study ; evaluating the efficiency of internal audit which put in to practice with the Public Financial Management and Control Law No:5018 and to make recommendations on how to increase the functions of internal audit in public for ensuring the expected value-added.İn this investigation, area study method has been choosen and related datas have been collected by making surveys. The investigations population consist of 730 internal auditors. Who are appointed with Law No 5018 and work in public administrations. 239 internal auditors attended the survey. It?s infered from the investigation that internal audit is efficient in Turkish Administration system. 12 hypothesis have been written to evaluate the efficiency of internal audit; two of them have been adopted and ten of them have been rejected.For, average scores of hypothesis which is rejected by those who are not certain and adopted hypothesis, solutions are developed. Anahtar Sözcükler 1. Audit 2. İnternal Audit 3. İnternal Auditor 4. İnternal Control 5. Public Finance Management and Control