Abstract:

The subject of this study is the internal audit which is implemented according to current regulations of Turkish Armed Forces and external audit which is carried out by Turkish Court of Accounts according to international standarts. Internal auditors are appointed by Turkish Armed Forces among military officers for internal auditing for one or two years. There is a probability that after completing their audit mission, the military officers may work under the commander of the unit which they audited previously. Therefore, they may not act independently during their auditing mission in the army. The method of this study is literature review. This study gives the US Army Audit Agency as an example for independence one internal auditing service, and proposes a model which provides an objective and independent internal auditing in Turkish Armed Forces

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