Department of Internal Audit

Internal Auditing
Internal auditing is an independent and objective assurance and consulting activity designed to add value and improve an organization's operations with a view  to verifying whether the public resources are managed towards economical, effective and productive purposes.

 Internal auditing activities help an organization accomplish its objectives by bringing a systematic, continuous and disciplined approach in line with generally-accepted auditing standards to evaluate and improve the effectiveness of its risk management, control and governance processes and risk management of financial operations.

Internal auditing in public organizations in Turkey first appeared after 2003 pursuant to the Law No. 5018 dated 10.12.2003.The Internal Audit Unit of the Ministry was accordingly established in 2006.

While internal auditors are not independent from the organizations in which they are employed, independence and objectivity are the key elements of the professional standards. The IIA (The Institute of Internal Auditors) standards mandate internal auditors to be independent of the business activities they audit. The independence and objectivity are mainly obtained through the organizational placement and reporting channels of the internal audit department. The Internal Audit Unit is affiliated with the Undersecretary, therefore the internal auditors report directly to the Undersecretary.

As a requirement of the profession, all the internal auditors employed in our Ministry receive the Certificate of Public Internal Auditor issued and mandated by Internal Audit Coordination Board of Turkey.

Aiming at the improvement of main processes at the Ministry, internal auditing activity is mainly directed at assessing internal control in order to ensure the following:
  • Effectiveness and efficiency of operations;

  • Reliability of financial and management reporting;

  • Compliance with laws and regulations; and

  • Safeguarding of Assets.

Internal auditors are also required by international professional standards to evaluate the effectiveness of the organization’s risk management activities. While this does not necessitate the assumption of responsibilities associated with the potential risk that the organization may be exposed to, internal auditing unit may help the organization identify and address its strategic business risks.   
The Internal Audit Unit renders a wide range of audit and consulting services for the Ministry of Customs and Trade including:
  • Financial Audits

  • Compliance Audits

  • Performance Audits

  • Information Technology Audits

  • Systemic Audit

  • Consulting and Advisory Services

The Activities of the Internal Auditing Unit
The unit has two fundamental functions. The former is auditing while the latter is counseling. The processes of projects included within our annual audit planning are decided either by the risk assessment or by the instructions of the Undersecretary. But it is also possible that any department in the Ministry can request us for the audit of a process or project in case they intend to ensure that the internal controls are designed correctly and they are functioning properly.

The other function undertaken by the Unit is counseling. Various authorities may ask for a counselling service.. The Minister, the Undersecretary, or any department or DG (Director General) can ask/request the Unit to launch and conduct a counselling activity. The Minister/Undersecretary/DG, prior to the launch of a project, may request counselling services  with regard to the feasibility,, costs, efficiency and the probability of the relevant project. In other words, the counselling activities are not intended formeasuring the strengths and weaknesses of any ongoing project or process. As a matter of fact, the counselling activity enables the pre-assessment of a project or a decision which will be undertaken.
For more information regarding the legislation on internal audit please visit the Internal Audit Coordination Board’s web site. To access the website, please click the following link:.



Department of Internal Audit

Address: GMK Bulvarı No:6 Floor:2
06440 Kızılay/ANKARA

Phone: +90 312 306 88 30-31
Fax:     +90 312 417 11 77
            +90 312 306 88 35