MANAGEMENT OF INTERNAL AUDIT PROCEDURES, PLAN PROGRAM PREPARATION STAGES AND APPLICATION
Journal Name:
- Muhasebe ve Vergi Uygulamaları Dergisi
Key Words:
Keywords (Original Language):
| Author Name | University of Author | Faculty of Author |
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Abstract (2. Language):
Internal audit in Turkey is an in-house checking activity which has deve¬loped recently. Previously more prevalent in private sector, internal audit has now been developing in the public sector, too. One of the major reasons for this quick development is the compliance with the European Union standards for which negotiations started in 1999. According to these compliance standards, Turkey must establish an effective internal audit unit in public institutions, where auditors with relevant expertise must be employed. Internal audit officially started with the Law on Financial Management and Checking of Public Institutions, with the number 5018, which was published in the Official Gazette dated 24.12.2003. Pursuant to this law, a strong internal audit unit should be structured in all public instituti¬ons and agencies across the country. These units are supposed to conduct the audits through the quarterly plans and a yearly program, prepared by auditors in these newly structured internal audit units.In this study, an application on management of internal audit procedures in public and preparation of a three-year plan and yearly program is tried to be done and informed.
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Abstract (Original Language):
Turkiye'de if denetim, son yillarda hizla gelijmekte olan bir faaliyettir. On-celeri ozel sektorde daha yaygin olan if denetim, artik kamu sektorunde de hizla gelismeye ba§lami§tir. Bu hizli gelisimin en buyuk nedenlerinden biri, 1999 yili itibariyle muzakerelerin basladigi Avrupa Birligine uyum standartlarina geregidir. Yapilan falismalarla kamu sektorunde if denetim resmi olarak, 24.12.2003 tarihli Resmi Gazete'de yayimlanan 5018 sayili Kamu Mali Yonetimi ve Kontrol kanunuyla baslamistir. Bu kanun sayesinde ulke geneli tum kamu kurum ve kuruluslarinda esasli bir if denetim birimi yapilandirmasi ongorulmustur. Yapilandirilan bu if denetim birimlerindeki if denetfiler tarafindan hazirlanan uf yillik plan ve bir yillik program ile denetim faaliyetlerini gerfeklestirmeleri istenmistir.
Qalismada kamu if denetim faaliyetlerinin yonetilmesi ve kamu if deneti-minde uf yillik plan ve yillik program hazirlanmasi uygulamasi yapilarak bu dogrultuda bilgi verilmeye falisilmistir.
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