Evaluation of the internal audit system in Ministry of National Education

The purpose of this study is to evaluate how the internal audit system is perceived and implemented in the Ministry of National Education and to determine the problems experienced during the implementation process. Phenomenology, one of the qualitative research methods, is used in the research. The population of the research is the internal auditors who work in the Ministry of National Education. The research data were collected with the semi-structured interview form developed by the researcher, which was based on the current literature and subject context. The interview form consists of two parts, which include open questions about 'Personal Information' and 'Interviews of Internal Auditors on the Internal Audit System in the Ministry of National Education'. According to the findings obtained from the analysis of the interviews, four main themes related to the perceptions and implementations of the internal audit in the Ministry of National Education were reached in line with the opinions of the internal auditors working in the Ministry of National Education. These are the themes; (i) the opinions of the internal audit on the perception of the Ministry of National Education, (ii) opinions on the contributions of internal audit, (iii) the activities suggested for the strengthening of internal audit, (iv) problems and solutions. As a result of the research, based on the results of the study, various arrangements have been proposed to increase the internal auditing promotion activities and to strengthen the internal audit structure in order to increase the awareness of internal audit in the Ministry of National Education and to have a more effective structure of internal audit.