Bitmemiş Reform: Bakanlıkların Teftiş Birimlerinde İç Denetim Etkisi

This paper examines the transformation of inspection and internal audit units in Turkish ministries over the last twenty-three years in three periods. In the first period, between 2002 and 2011, the government attempted to abolish the inspection committees and introduce an internal audit system based on international standards. In the second period, from 2011 to 2018, the “guide first, audit later” approach prevailed in the ministries, with the inspection units having a heterogeneous structure and maintaining their position in the system by adapting to internal auditing. In the third period, from the presidential system to the present, the inspection units, which have become more homogeneous, seem to have expanded the roles/tasks assigned by internal audit. There are also changes in the inspection units in the period after the governmental system. As a result of this entire process, one can speak of an unfinished reform.