The role of internal audit in providing efficieny of internal control system in public

The aim of this study is to determine how effective the internal audit activities in the public sector are in providing the efficiency of the internal control system, within the framework of the main components of the public internal control standards determined based on the COSO model. In this context, a survey was conducted with 284 internal auditors working for the public sector. As a result, in general, it was determined that the internal auditors working in the public sector did not receive adequate support from the senior management and employees, in terms of "Organizational Structure" to ensure the effectiveness of the internal control system of their administrations. Nevertheless, it has been concluded that internal auditors actively contribute to the system on the basis of "Risk Assessment", "Control Activities", "Information and Management" and "Monitoring" and partially succeeded in the "Control Environment" part. In addition, it was found out that internal auditors have not yet been able to make the expected contribution in the fields of "IT Audit" and "Performance Audit" which are investigated within the scope of "Other Assurance Activities". Key Words: Internal Audit, Internal Control, Law No. 5018, Public Internal Control Standards