Özet:

As required by New Public Management understanding, market economy has signified, a decentralized management has replaced centralized structure. Principles like transparency, rendering accounts ability, efficiency, productivity, economic ability, strategic planning, performance management and auditing in public management have gained importance. In municipalities, with new auditing system several changes had lived. In this context, Interior Managerial Auditing will be made by municipal inspectors and internal auditors, whereas External Auditing In Municipalities will be made by Auditors of Ministry of Interior and Commissioners Of Audit. In these auditings, various classified differentiations have been implemented according to Municipal Law and it has been emphasized that auditing of legal conformity in municipalities and financial and performance auditing will be made.

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