Abstract:

Internal control system antecedently emerged with the purpose of protecting assets of theenterprises, revealing and preventing of the shortcomings and defraudation in accounting records. In parallel with the economical and technological developments at the Western countries and the United States in particular, the meaning of internal audit has been extended. In this regard, today the internal audit is explained as all of the policies, rules and methods adopted with the aim of protecting assets at the enterprises; revealing and preventing the shortcomings and defraudation; ensuring the accuracy and reliability of accounting records; increasing the effectiveness of enterprise operations; and encouraging the commitment to the specified management policies. The aim of this paper is to lay emphasis on the importance of these subjects and to attract attention to the works underdone in this area for the Turkish Public Finance Management.

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