INTERNATIONAL CONFERENCE ON CONTEMPORARY ISSUES IN BUSINESS & ECONOMICS (ICCIBE), Tokat, Turkey, 14 - 15 July 2018, pp.544-549
Both global companies and countries take great care to keep their financial measures up-to-date by giving importance
to financial management and control, and making the necessary arrangements as a result of rapidly developing economic
events that should be analyzed in order to indicate where to go every passing day, developing and transforming world markets.
In this study, an overview of the internal audit, one of the most important parts of the internal control system, has
been made with the Public Financial Management and Control Law No. 5018 in order to comply with all these developments.
Later on, it has been tried to determine the occupational satisfaction of the internal auditors-the most important actors of the
internal audit system.
Job (Profession) Satisfaction Scale, developed by Kuzgun and used in many studies in this area, has been used in order
to measure job (profession) satisfaction. 148 of the internal auditors who work in the public sector have participated in the
survey. In the study, it has been aimed to make various proposals for taking measures to enable the profession group to work
more efficiently by comparing such characteristics of public internal auditors as occupational satisfaction levels, gender, age,
income levels and qualifications of public institutions.
According to the results of this survey, the level of the occupational satisfaction of public internal auditors seems to
be good. Furthermore, it has been detected that such differences as internal auditors' gender, institution worked, total time
spent in the profession influence the level of the occupational satisfaction significantly. As a result of all the analyses in the
survey, some suggestions have been made for better public internal auditing profession and public financial management. It
has been thought that all these results and interpretations will contribute to institutions, organizations or people related to the