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ABSTRACTTHE AUDIT IN THE PUBLIC ADMINISTRATION AND THE AUDIT OF THEPUBLIC ADMINISTRATION IN TURKEYElçin AKPINARSüleyman Demirel University, Department of Public Administration Master Thesis153 pages, April 2006.Supervisor: Asst. Prof. Dr. Vahdettin AYDINWhere there is an effort to reach a goal, we are faced with the administration concept.The audit which is one of the most important stages of administration duration proves ifreason of the existence of the administration has been established or not, and evaluates and inthis meaning reveals the administration’s reliability. Therefore, to evaluate the administrationwe need the findings of the audit activities.The purpose of this thesis in public administration is to establish the place of the auditand the role of the audit mechanism. For this reason, in this work’s scope audit andadministration concepts and in the Turkish Public Administration, the present situation beenexamined, at the same time for effective public administration, an answer for the question ofwhat sort of an audit system is required has been searched.The thesis work consists of three sections. In the first section, because of theconnection between the audit concept and administration concept has been studied and laterdescription of the audit, scopes, purpose, principles, varieties have been considered.In the second section of the work, the role of the audit establishment systems andsupreme audit systems subjects have been mentioned. In addition, the information about theOmbudsman audit system has been given; from our own country’s point this establishmentapplicability has been discussed. Under the scope of the third section the criticism against theadministration and reconstruction works has been examined. Besides this, one of the recentand most important works, the 5227 Numbered Act which is About the PublicAdministration’s Basic Principles and Reconstruction have been evaluated from the point ofaudit system.As a result, it has been noted that the success of the administration operation isconnected to the audit system. For this reason it has been noted that an examination of theaudit mechanism has to be provided according to the appropriate administration structure,objective and needs of the situation.Key Words: Administration, Audit in the Turkish Public Administration, Audit Varieties andSystem, Ombudsman, Supreme Audit, the future of Audit System, Reconstruction.