Abstract:

With the advances gained momentum in recent years, new public management within the framework of many countries in the world is going through fundamental changes, change and development in an effort to be seen. In this context, Turkey trend to keep up with these changes started working. In governing the people's participation in management by providing a longer sense of accountability is in place. Thus government more effective, more efficient, timely and audited in accordance with the objectives of the front was opened. This emerging developments in the field of control has necessitated the development of modern audit techniques. In Turkey, local governments control problems that arise in the analysis and management of the process of improving people's local government mismanagement against the more effectively protected, cheaper and faster mechanism for controlling the local government ombudsman is needed. Local government ombudsman aim at the existing control mechanisms to eliminate

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