ERKAN, Mehmet Afyon Kocatepe Üniversitesi - İktisadi ve İdari Bilimler Fakültesi, Turkey , ÖZDEMİR, Serkan Pamukkale Üniversitesi - Buldan Meslek Yüksekokulu, Turkey , KARAKOÇ, Mehtap Uşak Üniversitesi - İktisadi ve İdari Bilimler Fakültesi (İ İ B F ), Turkey

AVRUPA BİRLİĞİ SÜRECİNDE KAMUDA İÇ DENETİM: PAMUKKALE ÜNİVERSİTESİ ÖRNEĞİ

27389

With the economic crisis in the world, misuse of public resources was increasing every day and this response in the context of accountability of public managers today have gained importance. Public internal audit systems are created for this purpose, to add value to the work of public administration, development, economy of resources, effectiveness and efficiency of managed basis to evaluate whether or not and guidance is intended to manage. 5018 re-shaped by law and largely in accordance with international and EU standards has been made public internal control structure of the European Union emphasizes carefully as the most important issue of the independence of the internal control system, fully functional in our country could not be made. In addition, secondary and tertiary legislation of the 5018 law is still fully into force could not be practise.

85

Internal Audit , Public Internal Audit

Afyon Kocatepe University Journal Of Economics an‎d Administrative Sciences

109