The concepts of internal audit and internal auditor are included in our public administration with the Public Financial Management and Control Law No.5018, which regulates the structure and operation of public financial management. In the article 63 of the Law No. 5018, internal audit is defined as an independent, objective assurance and consultancy activity, conducted to evaluate and guide whether resources are managed according to the principles of affordability, effectiveness and efficiency in order to add value and improve the work of the public management.
Within this context, as per article 63 of Law No. 5018, an internal auditor was appointed to our Agency in 2017, and the Internal Audit Section was established in 2019. Although the Internal Audit Section reports directly to the Senior Manager, it carries out its activities under the supervision and assessment of the Internal Audit Coordination Board of the Ministry of Treasury and Finance.
Internal Audit Activities are executed in accordance with the Internal Audit Directive of our Agency, Public Financial Management and Control Law No. 5018 and Public Internal Audit Standards, Public Internal Audit Guide, Public Internal Audit General Communiqué and the other regulations prepared and endorsed by Internal Audit Coordination Board on the basis of the Working Procedures and Principles of Internal Auditors Directive which is prepared in line with the Law No.5018.
The duties of Internal Audit Section are as follows:
As the Internal Audit Section, our vision is to perform auditing activities in accordance with professional ethical values, national and international standards, with an approach that renews itself on an ongoing basis and adds value to corporate activities.
