Özet:

Internal audit is the result of a new understanding, different from traditional audit. With the popularity of the concept of governance, which can be described as a product of neoliberal policies, internal control has become rapidly widespread in the world. In Turkey, internal audit has come to the agenda with the process of compliance with the European Union and is essentially implemented by Public Financial Management and Control Act No. 5018. In accordance with this, a Directorate of the Internal Audit Unit (MEB, 2014) was established in MEB in 2006 directly affiliated with the Council Authority (MEB, 2014). In this context, the purpose of the current work is to examine and evaluate the functioning of the relevant Internal Audit Unit Presidency established in the MEB and its activities from the establishment to the present day in the framework of theoretical information and legal documents. This study, designed as a theoretical study, has taken advantage of the relevant field, the legal documents relating to internal audit, the reports relating to internal audit of the MEB Office of Internal Audit. According to the research findings, the main object that shapes internal audit is closely related to the centralistic approach adopted in the understanding of public administration rather than National Education as a single element, the internal audit practices have also been found to be in a centralistic structure. The ignorance of the comprehensive philosophy of internal audit that arises in such structures, the focus only on financial management in internal audit, the negative characteristics of compliance with the legislation in the forefront, can also be observed in the internal audit practices of MEB. But when MEB’s internal audit activity reports are examined, it has also been seen that the internal audit unit, from time to time, has the work of bringing a sound of change and transformation on the national education policies. This situation has been considered as an indicator of the possibility of presenting effective results if it is treated in accordance with the internal control philosophy in the Turkish National Education System. But in the progressive processes it has been found that the MEB internal audit unit cannot maintain this work rate, despite the transparency in the organization and functioning philosophy of accountability, it has been found that it has a closed and ordinary activity.