Internal audit in public and the evaluation of its application in Turkey

Audit is an activity which has been applied in every kind of community from big empires to the smallest societies as of today. When a management, a big organization, a government agency or an institutional organization is concerned , the importance of audit becomes more evident, because in such communities there are much more processes which are of greater importance and have more profound quality and high rate of error, thus are more sophisticated . While making evaluations related to these processes, the decision makers admit the information as `data? which are arranged by others, since it will be costly and troublesome to search for the basis of data again. Therefore, these data are obtained by means of the activity of audit.As applied in the past, audit is also applied at different times, in different ways and under different names in the aforementioned institutions and organizations today. These applications are generally carried out under the titles such as inspection, audit, revision and control. The kinds of audit to be applied vary according to the structure and requirement of the institution as well as time. Furthermore, other than these terms relative to audit, there is also application of `internal audit? both in the world and in our country. Internal audit is a kind of application which occurs due to the shortage of external audit in institutions and organizations. It has become inevitable that internal audit activity should be applied especially with budgeting based on the performance in public.The purpose of this study is to study and evaluate the activities of internal audit started to be applied in public institutions through the law No: 5018 of Public Fiscal Management and Control in our country. The subject was determined and arranged in accordance with the internal audit legislation worldwide. Moreover, it was studied and tried to be evaluated at length in view of the laws constituting internal audit legislation in public, regulations, decisions and notifications of the Cabinet.