Investigation of factors affecting risk oriented internal audit quality in public sector a research in the Istanbul Metropolitan Municipality

Risk-oriented internal audit has been updated with the law numbered 5018 in public institutions. The sustainability of internal audit activities in public institutions has become an important issue with this law. Deficiencies in staffing with metropolitan municipalities as well as inadequacy in staffing are the most important factors affecting the quality of risk-oriented internal audit. It is intended to be put forward. The factors affecting the quality of internal audit in metropolitan municipalities are; factors related to the audit process; quality control system and the use of technology, factors related to the organizational structure of internal audit; laws, regulations, regulations and objectives, plans, procedures, factors related to audit areas; financial transparency, corruption, related factors; professional code of ethics, the types of audits that are implemented, emerge as certificate levels. Keywords: Risk Oriented Internal Audit, Internal Auidit in Public Sector, Risk Oriented Internal Audit in İstanbul Metropolitan Municipaltily, İnternal Audit Quality