Özet:

The country and corporate faults that have occurred recently have put the world and the country’s economies in trouble. These developments have increased the importance of accounting and audit in the public sector. As a result, the evaluation of the current financial information issues and the measurement of the effectiveness of the internal audit system and the development of the internal control system have become an important topic for each country. The purpose of this study is to determine whether internal audit works effectively in public institutions. In the study, the impact of the internal audit process on the results of public institutions’ activities was studied. Furthermore, factors that influence the effectiveness of internal control have been studied. For this purpose, a survey of 30 questions was made to the internal auditors in the municipalities. The survey was made up of three sections taking into account the internal audit process. It has been clearly identified how the internal audit process affects the outcome of public institutions’ activities.

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