Abstract:

This study examines structural characteristics and performances of the internal auditing systems of Turkish public organizations by using the data which are available at the reports issued between 2008 and 2013 by the Internal Audit Coordination Board. It is found that high level public administrators are not motivated in formation of internal auditing units and in appointment of internal auditors. The number of reports per auditor in the auditing units which exist currently are very low. Performance audit and IT audit are most problematic control areas.Taking consideration these two results, it can be concluded that the new public internal auditing system is not compatible with Turkish public administration. Based on these founding it can be suggested that in a new control system inspection boards and internal auditing systems need to taken into consideration together.

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