Kamu Mali Yönetiminde Hesap Verme Sorumluluğu Kapsamında İç Denetim: Türkiye Üzerine Öneriler
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Waves of global change have paved the way for a need for an efficient institutional structure in public financial management thanks to the impact of international competition. Many countries, including Turkey, have sought for a change of mentality in public financial management. The most fundamental change in public financial management and auditing system in Turkey has been realized through the entry into force of the Law No. 5018 on Public Financial Management and Control, which aligned the Turkish system with the EU norms and international standards. On the other hand, the concept of ‘responsibility of accountability’ has become the most important innovative instrument in Turkey’s financial management system. To achieve a more democratic, participatory and efficient public administration; it is important to take into account the principles of economy, efficiency and accountability while utilizing the available resources and competencies. Another important concept introduced by Public Financial Management and Control Law No. 5018 in the new public management system is the ‘internal audit’. These two concepts are carried out by specialized organs or individuals as an occupational branch, in a systemmatic and independent manner and in line with internationally-recognized standards. The aim of this study is to focus on the role and efficiency of the internal auditing system in ensuring the accountability of the public financial management system. In this study, firstly the concepts of internal auditing and accountability, their purpose, types and other relevant concepts have been examined and the concepts of accountability and internal auditing have been investigated within the framework of Law No. 5018. Then, the relation between the responsibility of accountability and internal auditing as well as the best practices on internal auditing in the world were scrutinized, the structure of the internal audit system upon the amendment of the Governmental System in Turkey were tackled with and suggestions concerning this models were explained.