Internal Audit Unit Directorate
Internal Audit in Public Administration
Internal audit, which aims to ensure that the activities of public administrations are planned and executed in accordance with objectives and policies, development plans, programs, strategic plans, performance programs, and legislation; that resources are used effectively, economically, and efficiently; and that information is reliable and accessible in a timely manner, was introduced into the Turkish Public Administration with the Public Financial Management and Control Law No. 5018, published in the Official Gazette dated December 24, 2003, No. 25326.
The purpose of internal audit activities is to provide reasonable assurance to relevant stakeholders as to whether the institution’s internal control, risk management, and overall governance processes are functioning as intended and whether the targeted results are likely to be achieved, by identifying and correcting any deficiencies.
The internal audit function has several distinct characteristics not previously included in traditional auditing approaches and practices:
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Internal audits are conducted by certified internal auditors.
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Internal audit is risk-based; priority is given to areas with high risk.
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It is systematic and continuous; audits are not carried out only when assigned but are based on three-year strategic plans and annual programs.
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It includes not only compliance and financial audits, but also system audits, performance audits, and information technology audits.
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Continuous training and professional development are mandatory.
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The certificates granted to internal auditors at the time of their appointment are graded based on their performance over three-year periods.
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There are international working and reporting standards.
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There are international codes of professional ethics.
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A central board, the Internal Audit Coordination Board, exists to carry out the coordination and harmonization of the internal audit systems of public administrations.
Our Mission
To ensure the economic, effective, and efficient use of our municipality’s resources by evaluating all financial and non-financial resources through risk-based compliance, performance, financial, information technology, and system audits conducted by independent and impartial internal auditors with a continuous and disciplined approach; to provide preventive, detective, and guiding recommendations; and to support our municipality in achieving its objectives by adding value to and improving its operations.
Our Vision
To be a principled unit that provides audit and consultancy services in accordance with national and international standards, acts with impartiality, integrity, and a sense of responsibility, possesses the knowledge, skills, and experience required by the profession, sets an example with its work, and is dynamic and open to change.
Kamu İç Denetim Genel Tebliğ
Kamu İç Denetim Standartları
Kamu İç Denetçileri Meslek Ahlak Kuralları
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