General Information

Internal audit, which aims to ensure that the activities of public administrations are planned and carried out in accordance with their objectives and policies, development plans, programmes, strategic plans, performance programmes, and applicable legislation; to promote the effective, economical, and efficient use of public resources; and to ensure the reliability and timely availability of information, was introduced into the Turkish public administration system through the Public Financial Management and Control Law No. 5018, published in the Official Gazette No. 25326 on 24 December 2003.

The primary purpose of the internal audit function is to evaluate the effectiveness of an institution's internal control, risk management, and governance processes. In other words, it seeks to determine whether these systems operate as intended and, where deficiencies are identified, to facilitate corrective actions. Through this process, internal audit provides reasonable assurance to relevant stakeholders regarding the achievement of institutional objectives.

The internal audit function possesses several distinctive characteristics that differentiate it from the traditional audit approach and practices:

• Internal audits are conducted by certified internal auditors.
• Internal audit is risk-based, with priority given to areas that present higher levels of risk.
• It is systematic and continuous, being carried out in accordance with three-year strategic audit plans and annual audit programmes rather than on an ad hoc assignment basis.
• It encompasses not only compliance and financial audits but also system audits, performance audits, and information technology audits.
• Continuous professional education and professional development are mandatory for internal auditors.
• The certificates issued to internal auditors upon appointment are periodically graded every three years based on their professional performance and achievements.
• Internal audit activities are conducted in accordance with internationally recognised auditing and reporting standards.
• Internal auditors are required to comply with internationally accepted codes of professional ethics.
• A central coordinating body, the Internal Audit Coordination Board, is responsible for coordinating and harmonising internal audit systems across public administrations.