Determination of the Main Problems Encountered in the Execution of Internal Audit Activities in Public Institutions: An Investigation on Public Internal Auditors

In this study, it is aimed to determine the main problems encountered in the execution of internal audit activities in public institutions and to determine what problems are leading to which institutions. In this context, a questionnaire was conducted to public internal auditors. As a result, it has been found that many problems are encountered in carrying out internal audit activities in public institutions. In addition to general budgetary public institutions have reached the foreground of problems related to general independence in internal auditing and the personal rights of internal auditors and in the local administrations problems related to the duties, powers and statutes of internal auditors