Internal audit is an activity of providing independent and objective assurance and consultancy, performed in order to improve and add value to the activities of the public administrations by evaluating whether the resources are managed in conformity with the principles of economy, effectiveness and efficiency, and by providing guidance. Such activities are performed with a systematic, regular and disciplined approach and in accordance with generally accepted standards, aiming to evaluate and improve the efficiency of risk management and of management and control processes on the management and control structures and financial transactions of administrations. Internal audit is performed by the internal auditors. Taking into account the structure and personnel number of public administrations, upon the positive opinion of the Internal Audit Coordination Board, internal audit units may be established, which are directly subject to the head of the public administrations.
Duties of Internal Auditors
Annual internal audit program of public administrations shall be prepared by the internal auditors by considering the proposals of heads of public administrations, and shall be approved by the head of public administration.
The following are the duties of internal auditors shall perform the following duties:
a) To evaluate the management and control structures of the public administration on the basis of objective risk analysis,
b) To make studies and proposals with regard to economic, efficient and effective utilization of resources,
c) To perform ex post audits on legal compliance,
d) To audit and evaluate the administrations’ expenditures, decisions and operations on financial transactions according to their compliance with the objectives, policies, development plan, programs, strategic plans and performance programs,
e) To perform system audit on the processes of financial management and control, and to make proposals thereon,
f) In the framework of audit results, to make proposals regarding the ameliorations,
g) To report to the highest administrator of the administration concerned if a case requiring an investigation is observed during the audit or according to audit results.
The internal auditor performs his/her duties in line with the internationally accepted control and audit standards defined by the Internal Audit Coordination Board.
Internal auditor performs his/her duties independently and no other duty, out of his/her primary duty can be assigned or commissioned to the internal auditor.
Internal auditors submit their reports directly to the heads of public administration. Following the evaluation of the head of administration, these reports shall be given to the concerned units and financial services unit for taking necessary action. Internal audit reports and the actions taken about them shall be sent by the head of public administration, latest in two months to the Internal Audit Coordination Board.