Özet:

As a result of the increasing diversity of public-qualified services required at the social level, the management processes of the administrations operating in these areas have become complex. In this regard, the importance and importance of the service is considered to be an important part of the service. In Turkey, it is also recognized that for reasons such as urbanization and population increase, effective control is necessary in the provision of local services. This study will also summarize the audit processes of the major municipalities and related administrations that provide qualified services for a significant part of the country’s population, and will explain the effectiveness of internal audit that is possible to practice, especially with the changes in the public administration paradigms. The outcomes of the internal audit activity in the administrations mentioned in the general administration will be compared with the results of the audit conducted by the Accountancy Presidency, and in the end the Mersin example will be addressed in order to be able to go to a micro assessment in particular in the major municipalities and related administrations.

Anahtar Kelimeler: