Official Services Internal Audit and Internal Control General Review

Cemal Kaya

Abstract


Internal audit and internal control in particular Turkey and many European Union countries taking the place of a stronger administrative structure, administrative structures in other countries also tend to have entered into the establishment of this system. They have become concepts that are highly concentrated with the economic crises around the world. Internal audit and internal control, which are constantly developing in the international arena, today emerge as rising values. Internal audit and internal control activities, which were first applied in the private sector, started to find a place in public services in time. With the significant effect of the new public management approach, public internal audit and internal control practices have developed and become widespread. In 2003, some legislative arrangements were made within the framework of the European Union harmonization process and as a result of the requirements of the transformation in public administration. Among these regulations, the general scope of public internal audit and internal control was revealed by including the concepts of internal audit and internal control in the Public Financial Management and Control Law No. 5018, In this study, it is aimed to examine the internal audit and internal control practices of official rest homes, which are public service enterprises. Within the scope of the study, the concepts of internal audit and internal control will be examined first. Secondly, information on public internal audit and internal control will be given, and explanations regarding the internal audits of official rest homes will be presented.

Keywords


Public, Internal Control, Internal Audit, Rest Home

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