Özet:

Internal audits have been applied in public administration in Turkey since 2003 however the targeted efficiency has not been achieved due to problems faced. Since moving into the Presidential Government System in 2017, any significant structural arrangements have not been established in respect of internal audit. Solving the problems of internal audit system and facilitating it has a significance to make public administration system process functional. This study tries to explain the current internal audit structure in the Presidential Government System in Turkey through reviewing the literature based on the problems of internal audits in Turkey as well as the internal audit practices in certain countries. The study aims to identify existing problems and develop proposals for solutions to improve the internal audit system in Turkey. In this regard, several solutions were provided: Accomplishment of legal regulations regarding targeting internal audit, differentiating the job descriptions of internal audit and inspection, enhancing internal audit structure, and lastly making not only internal audit unit but also designation of internal auditors obligatory for the institutions.

Anahtar Kelimeler: