Duties of Internal Auditor
a) To evaluate public administrations management and control structures in terms of objective risk analyses.
b) To investigate and give suggestions about effective, economical and productive use of resources.
c) To do legal conformity auditing after expenses.
d) To check and evaluate whether the expenses, decisions and uses of administration related to the financial activities are admissible to the aims and politics, development plan, programs, strategical plans and performance programs.
e) To do the systems check of financial management and control processes and give suggestions about these.
f) To give suggestions about the improvements in terms of auditing results and monitor these.
g) To inform the top superior of the related administration if there is a situation encountered to open an investigation during or as a result of the auditing.
h) To crosscheck the information produced by the public administration.
i) To help deciding the performance indicators in case of the situations seen necessary by superiors, and evaluate the practicality of these performance indicators.
j) To inform the superiors about the detections of criminal acts/situations.
Authorization of Internal Auditor
a) To request presenting and submitting each and every information, record and document, and cash, legal instruments and other entities including the ones in the electronic environments related to auditing.
b) To ask for help, and request written or verbal information from unit workers audited by force of internal auditing activities.
c) To make use of tools, instruments and other facilities necessary for auditing activities.
d) To inform the superiors about impending attitudes and behaviours towards auditing.
Responsibilities of Internal Auditor
a) To act according to the regulations, internal auditing instructions, auditing and reporting standards and ethical rules.
b) To develop professional knowledge and skills constantly.
c) To inform the head of the internal auditing unit in case of the situations that exceed her/his powers and qualifications during the internal auditing processes.
d) To inform the head of the internal auditing unit in case of the situations that hamper to carry out the duty objectively and independently.
e) To base the auditing reports on evidences and be objective in the evaluation of these reports.
f) To protect the confidentiality of the information gathered throughout the auditing.