Denetişim

Yazarlar: Nihat AKBULUT, Osman KAŞ

Konular:-

Anahtar Kelimeler:Presidency Government System,Public Financial Management and Control Law,İnternal Audit,The Internal Audit Coordination Board

Özet: In this article, it is pointed out views and propositions on how to reorganize inspection units and internal audit units as a part of goverment system in general in the framework of changes occured by new Presidency Goverment System which has been approved as the result of the refrendum on 16 April 2018. In new goverment system, there are seperate elections for legislation and goverment bodies and ministers are assigned by President. Concepts of Prime Minister and Council of Ministers have been removed. In new goverment system consist of President and his vice presidents and ministers. In this new goverment system prospective changes on internal audit system have been evaluated with the changes occured within the classical inspection and investigation system. In this framework, while inspections units perform legal relevance audit, diciplinary investigations and criminal investigations within the framework of general regulations, internal audit units carry out relevance audit, performance audit, financial audit, information technology audit and system audit within the framework of the Public Financial Management and Control Law no 5018. In new Presidential Enactments it has been settled that regulations on general inspection and investigation will be carried out by coordination of State Auditing Board of The Presidency. With this new goverment system, in framework of Law no 5018, there is need for some essential changes in the field of internal audit regulations such as; to count internal audit unit in their dependent instution’s organisation law and to set The Internal Audit Coordination Board within Presidency of Turkish Republic.

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