The business bankruptcy and scandals happened during the recent years in the world, which affected the countries at different levels, have manifested that the independent and external audits merely do not suffice; and particularly the independent audits must be supported by the internal audit. In parallel with these developments in the world, The Turkish Public Finance Management has been restructured particularly on the subjects of internal control and internal audit. The conformity audits establish the focal point of the auditing operations within the public administrations. However, due to the disuse of resources in an effective and efficient way, the conformity audits remain incapable in order for the administrations to assume the responsibility for accountability. In this regard the internal audit necessary for the business and public administrations.
the business bankruptcy and scandals occurred during the recent years in the world which affected the countries at different levels of the independent and external audits are justly do not suffice and especially the independent audits must be supported by the internal auditing of the current in the world the turkish public fund management has been restructured especially on the subject of internal control and internal auditing the compliance audits build the focal point of the auditing operations in the public administrations however due to the disuse ofsurces in the auditing operations in the public administrations however due to the disuse of the audits management of the auditing operations in the effective order for the auditing process of the compliance of the real estate audition of the audition of the auditing process of the auditing process of the real estate auditing process of the auditing process in the auditing process of the auditing process of the auditing process of the auditing process of the auditing process of the auditing process of the audits of the auditing process of the real estate auditing process of the auditing process of the auditing process in the auditing process of the auditing process in the public administration of the auditing process of the public audit
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