Abstract:

The business bankruptcy and scandals happened during the recent years in the world, which affected the countries at different levels, have manifested that the independent and external audits merely do not suffice; and particularly the independent audits must be supported by the internal audit. In parallel with these developments in the world, The Turkish Public Finance Management has been restructured particularly on the subjects of internal control and internal audit. The conformity audits establish the focal point of the auditing operations within the public administrations. However, due to the disuse of resources in an effective and efficient way, the conformity audits remain incapable in order for the administrations to assume the responsibility for accountability. In this regard the internal audit necessary for the business and public administrations.

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