The role of the central harmonization internal audit in Turkey: A research on public internal auditors

In order to regulate our public financial management system in our country, the Public Financial Management and Control Law No. 5018 was adopted in 2003 and entered into force. One of the innovations brought by the Law No. 5018 is to start internal audit activities consisting of independent, objective assurance and consultancy activities in order to determine whether resources are managed according to the principles of economics, effectiveness and efficiency in public administrations In addition, the central harmonization, in other words, the Internal Audit Coordination Board, which is a central task at the central administration level, has been established in order to carry out and perform internal audit activities under certain standards in public administrations. The central harmonization unit, which is an impartial and independent body, has duties such as organizing, monitoring, developing, harmonizing and coordinating internal audit activities in public institutions. The external audit activities performed by the legislature on the executive bodies are carried out by the Court of Accounts in our country on behalf of the legislature. As an independent external audit institution, the Court of Accounts carries out post-expenditure regularity and performance audit activities in line with the accountability principle of public institutions. With the research, it is aimed to increase the efficiency of the internal audit activities carried out in public administrations. In the scope of the study, the survey method was applied. Within the scope of the study, internal auditors working in public administrations are taken as basis. 203 internal auditors participated in the survey. The data obtained were analyzed with SPSS 25.0 package program. According to the results of the research, it has been determined that there is a positive relationship between the internal audit activities and the central harmonization unit. In addition, a positive relationship has been determined between internal audit activities and external audit. As a result of the data obtained from the research, it is suggested that the institutional structure and capacity of the central harmonization unit should be increased in order to increase the efficiency of the internal audit activities carried out from public institutions, and to improve the efficiency and cooperation between internal audit and external audit. Keywords: Internal Audit, Internal Auditor, Central Harmonization, Internal Audit Coordination Board, External Audit