Abstract:

The use of information and communication technologies in the public sector towards becoming digital Turkey is increasing rapidly. This situation brings with it many threats. With the recent legal regulations, Information Technologies (IT) audit has become an important type of audit for internal auditors. The Presidency Republic of Turkey Digital Transformation Office has given the internal auditors the responsibility of auditing the issues within the scope of the guide during the implementation process of the "Information and Communication Security Guide". The aim of this study is to investigate the competencies of public internal auditors about the information and communication security audit and to reveal the current status of internal audit, which is one of the important actors of the Turkish Public Financial Management System, in IT audit. In this context, Public Internal Audit General Reports were analyzed with content analysis. Especially in the last 5 years, the main headings determined are that the awareness of IT audit has increased in public internal audit, but public internal auditors are not at the desired level for IT audits

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