Özet:

The audit committee has a special importance in the corporate governance approach. Because organizations need to act by protecting the interests of all stakeholders in their activities. In order to ensure this situation, the existence of an effective audit committee is sought. In order to protect the interests of all stakeholders, there are some characteristics that the audit committee should have. Some regulatory actions have been taken on the basis of countries in this regard. However, the basis on which all these studies are based is largely the work of the Organization for Economic Co-operation and Development (OECD) on corporate governance. In Turkey, the regulations of the Capital Markets Board of Turkey (CMB) are important for the private sector in this regard. But, there is no audit committee or similar structure in Turkish public administration. However, the internal audit can meet the role of the audit committee in Turkish public administration. However, for this, the position of the internal audit and Internal Audit Coordination Board in Turkish public administration should be rearranged. In this respect, the functional independence and impartiality of the internal auditors is very important. There is a need for legislation that will more strongly ensure the independence and impartiality of the internal auditors.

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