Kamu İç Denetiminin Organizasyon ve Mevzuat Perspektifinde Değerlendirilmesi Üzerine Bir Çalışma

Internal audit is a control system that is organized to give an assur-ance and consultancy service in an independent and impartial manner for purpose of auditing, developing and improving every activity of an institu-tion and for adding value to it. What measures the effectiveness of internal audit is the internal auditing unit. Internal audit plays an important role in making the auditing, developing and improving every activity of an institu-tion and for adding value to it. What measures the effectiveness of internal audit is the internal auditing unit. Internal audit plays an important role in making the public management transparent and entering into the European Union. With acceptance of 5018 No Public Financial Management and Con-trol Law, very important steps have been taken for establishment of internal audit in the public sector of Turkey. The purpose of this study is to look at the structure of internal audit in public institutions the organization and legislation perspective. For this purpose, a questionnaire was applied to 110 internal auditors who worked for municipalities. In the questionnaire, has been examined the factors of a positive or negative effect on the structure of the internal audit. Important findings were obtained. Besides, it was deter-mined that some alterations in structure of internal audit may increase the effectiveness of internal audit.