Özet:

Public internal audit is carried out by internal auditors, the institutions with sufficient number of auditors have separate internal audit units and the head of internal audit units. The professional qualification, character and motivation of internal auditors is of great importance in the ability of internal audit to add value to the institution. The adequacy of the reports, which are the main products of internal auditors, and the findings and recommendations contained in the report, although based on analysis, is a result of the judgments and claims of the internal auditors. A high motivation internal auditor will be able to identify more accurate findings, more practical and present recommendations on the site and add more value to the organization. In this study, internal auditors’ career path was studied and pointed to the facts that influenced the motivations of internal auditors as a result of semi-structured interviews with the head of internal audit units in the ministries in March 2020. As a result; the absence of the internal audit unit in the institution's decree, the status of the internal audit unit chairs, the place of internal audit in the institution, the management support, the career path of internal auditors, the cultural structure, the structure and the relationship of the audit committees, the topics gathered under the titles that the first internal auditors are from the internal auditors or the internal auditors are from the internal auditors have an impact on the motivation of internal auditors.

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