Abstract:

The traditional concept of public administration has been beneficial to many countries until the 1970s and has not been able to track the changes that occur in the world from the 1970s to the present day, while the development and implementation of new management concepts and techniques in the private sector has produced successful results. Depending on the fact that the traditional management concept is unable to adapt to changes and the new management techniques in the private sector produce successful results, a new public management concept has emerged to apply the private sector practices to the public sector. In the new concept of public administration, the use of public resources in an efficient and efficient way, as well as concepts such as financial accountability and accountability, has gained importance. In addition to the changes in the world, countries that want to join the European Union must make their laws consistent with the European Union. The existing laws that regulate our public financial system in our country have made the change inevitable, not in accordance with the changes that occur in the world and the laws of the European Union. In 2003, the Public Financial Management and Control Act No. 5018 was adopted. One of the innovations brought by Law No. 5018 is the beginning of internal audit activities in public institutions. The central coordination unit of internal audit activities in public institutions has been assigned to the internal audit coordination board affiliated with the Ministry of Treasury and Finance. This study will present a new model proposal for the tasks and position of the unit responsible for the coordination of internal audit activities carried out in public institutions.

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