Abstract

The main goal of this study is to observe the development of internal control in Turkey while also examining the interaction of this development through the phases of internal auditing mechanisms in the global dimension. Therefore, this study, in terms of ensuring that academics, institutes, individuals who actually do internal auditing profession and corporations, see the different perspectives of literature and evaluate the activities within the scope of both theory and practice in a mixed manner, has a distinct importance. It has been investigated with an in-depth approach in the light of the literature review, based on the fundamental reasons and assumptions of how internal audit activities were formed on a global scale from past to today. For example, the roots of internal auditing activities date back to three thousand five hundred years BC. On the other hand, the history of internal control in Turkey is based on the control of the accounting records of Ottoman Empire in sixteenth century. Later, in 1860, the first audit unit was established for the letter and telegraph services in Ottoman Empire. As a result, in recent years, Turkey has entered into a change and development in many fields and is making great efforts to realize the necessary legal and structural changes in order to achieve the level of advanced country especially in the fiscal system. This situation also demonstrated the results in the internal audit field and there have been significant changes in internal audit legislation and applications. In particular, from the beginning of 2000s, Turkey developed internal auditing standards at the level of institutions to adapt to these changes that occured internationally and adapted the changes to the national level and in this context the legal Regulations.