Implementation of internal audit in Turkish public administration: The case of Sakarya and Kocaeli in terms of evaluation of internal audit

This research was conducted to examine the effectiveness of internal audit in Turkey in line with the opinions of internal auditors working in Sakarya and Kocaeli. The semi-structured interview questions prepared for the purpose were applied to 11 public internal auditors working in Kocaeli and Sakarya provinces. Results obtained from interviews were interpreted by using descriptive analysis. As a result of the research, necessary legal arrangements were made regarding the adoption of international standards in internal audit applied in public institutions in Turkey. However, the internal audit has not fully established in public institutions, and there are important problems in terms of implementation. The beginning of these problems; unable to work independently from internal auditors, they are not getting adequate support by the top management, and internal audit and inspection of the distinction is not fully made.