Internal auditing culture in the public sector in turkey's european union(eu) membership process: an investigation on public internal auditors

Prepared in the context of Turkey's EU membership process 5018 Public Financial Management and ControlLaw (PFMC) when enacted in the public sector have been some structural changes. One of these changes is theimplementation of internal audit system in the public sector. This system predicts risk-based internal audit approach rather than traditional audit approach in public institutions. In this study, it is aimed to determine whetherthe public sector has escaped the traditional audit culture and adopted a risk-based internal audit culture. In thiscontext, a questionnaire was conducted to public internal auditors. Obtained data were analyzed using Chi-SquareIndependence Test. As a result, it has been determined that there is a tendency in the public sector for both internalaudit culture and risk- based internal audit culture. Finally, there is a significant correlation between the type ofbudget and internal audit awareness of public institutions.