Internal control is the financial and non-financial control comprising the internal auditing and all kinds of organizations, methods and processes developed by the administration in order to carry out the activities in accordance with the determined policies and legislation, to use resources effectively, economically and efficiently, to protect assets and to provide the reliability of financial and non-financial information.

The purpose of Internal Control is:

a) to manage public revenues, expenditures, assets and liabilities effectively, economically and efficiently

b) to enable the public administrations to operate in accordance with laws and other regulations,

c) to prevent irregularities and corruption in all kinds of financial decisions and transactions,

d) to obtain regular, timely and reliable reports and information for decision-making and monitoring,

e) to prevent the abuse and waste of assets and to protect them against loss.

Legislations Regarding Internal Control System: 

Public Financial Management and Control Law No. 5018

Law No. 5436

Law No. 5628

Procedures and Principles Regarding Internal Control and Preliminary Financial Control

Regulation on Working Procedures and Principles of Strategy Development Units

Regulation on Working Procedures and Principles of Internal Auditors

Public Internal Control Standards Communique

Compliance Action Plan Guide with Internal Control Standards

Tasks of the Internal Control Unit are:

- to establish internal control system,

- to perform studies regarding the application and development of the standards,

- to prepare standards on matters related to the duty field of the administration,

- to carry out the preliminary financial control task,

- to suggest measures in order to eliminate discrepancy between goals and results and to increase effectiveness,

- to perform other assigned tasks.