Abstract:

With the development of the modern state approach, rational use of public resources has become particularly important for public institutions. In this context, the terms efficient, economical, and productive are considered important instruments in the effectiveness of public institutions. One of the necessary elements in the effectiveness of public institutions is the presence of an effective system of internal audit. The effectiveness of internal auditing generally depends on the existence of elements such as independence and impartiality of internal audits. In this study, internal audit perceptions of public servants who have financial responsibility were measured. Furthermore, the impact levels of elements that are effective in internal auditing were analyzed using the “Structural Equation Model.” This model showed that the high level of perception of value added to internal auditing is the most important factor affecting effective internal audits.

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