Areas of Powers and Dut?es in Turkey Jam Metropolitan Municipalities Units on the Internal Audit Review

Yüksel Koçak; Duygu Demirol

Authors

Yüksel Koçak Assist. Assoc. Dr., Kafkas University, Faculty of Economics and Administrative Sciences, Department of Political Science and Public Administration
Duygu Demirol Res. Rates., Sakarya University, Faculty of Economics and Administrative Sciences, Department of Political Science and Public Administration

Abstract

Subject of this study, we aimed to assess in terms of the functions of internal audit units of the metropolitan municipalities in Turkey. Descriptive and historical research methods were used in the study. In this context, information collected by scanning the printed and written documents in electronic form, the findings of the quantitative analysis techniques and processed. The purpose of this study, the internal audit units of metropolitan municipalities, in terms of the functions of the audit brought to the field on the basis of new insights and practices to make a comparative analysis. Within this context, the control unit of a classic Metropolitan Municipalities in Turkey "Audit Committees" to the transformation of public administration, as well as metropolitan municipalities within the framework of the European Union harmonization process of the "internal audit" konumland?r?l??lar?n?n organization units side by side, a possible "task space jam" and "confusion" questioned whether or not the road.

DOI: 10.5901/ajis.2013.v2n9p142