KAMU iC DENETiM FAALiYETLERiNiN YONETiLMESi, PLAN PROGRAM HAZIRLAMA A§AMALARI VE UYGULAMASI

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.