The Relationship Between Internal Audit and Performance Audit in Some Countries and the Assesment of Turkish Application

Aim to have legality and effectiveness of using funds in public sector necessitates auditing activity that contains process monitoring. auditing is done both by public institutions’ themselves and also by an independent institution. the important side in this point is to have strong coordination between the internal auditing made by a public institution and external auditing made by another institution. for this purpose some countries and also turkey have enacted some legislation. on the other hand, there are essential steps to be taken in our country. to take steps, is important to have an integrated structure of auditing process in turkey.