Özet:

Internal audit is a control system that is organized to give an assurance and consultancy service in an independent and impartial manner for purpose of auditing, developing and improving every activity of an institution and for adding value to it. What measures the effectiveness of internal audit is the internal auditing unit. Internal audit plays an important role in making the auditing, developing and improving every activity of an institution and for adding value to it. What measures the effectiveness of internal audit is the internal auditing unit. Internal audit plays an important role in making the public management transparent and entering into the European Union. With acceptance of 5018 No Public Financial Management and Control Law, very important steps have been taken for establishment of internal audit in the public sector of Turkey. The purpose of this study is to look at the structure of internal audit in public institutions the organization and legislation per-spective. For this purpose, a questionnaire was applied to 110 internal audi-tors who worked for municipalities. In the questionnaire, has been examined the factors of a positive or negative effect on the structure of the internal audit. Important findings were obtained. Besides, it was determined that some alterations in structure of internal audit may increase the effectiveness of internal audit.

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