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Centralization of the Public Internal Audit System in England and Establishment of the Government Internal Audit Agency

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  • Halis KIRAL
  • İlhan HATİPOĞLU

Abstract

In recent years, there has been a major change in the field of public internal audit in England. The structure of the public internal audit has been transformed from a decentralized internal audit system into a centralized one. The lack of a standard methodology and the implementation differences between internal audit units are regarded as the main reasons for this transformation. In this direction, the Government Internal Audit Agency has been established aiming to improve the quality of services offered and the harmonization between internal audit units. In this study, we will examine the change in the field of public internal audit in England, the main reasons for this change and the Government Internal Audit Agency established because of this change, which represents a centralized structure of a public internal audit.

Suggested Citation

  • Halis KIRAL & İlhan HATİPOĞLU, 2019. "Centralization of the Public Internal Audit System in England and Establishment of the Government Internal Audit Agency," Sosyoekonomi Journal, Sosyoekonomi Society, issue 27(39).
    • Handle: RePEc:sos:sosjrn:190110
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    References listed on IDEAS

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    1. Sarah Jane Squire & Ivor Beazley, 2016. "Increasing Professionalism in Public Finance Management," World Bank Publications - Books, The World Bank Group, number 25276.
    2. Mr. Richard I Allen & Yasemin Hurcan & Peter Murphy & Mr. Maximilien Queyranne & Mr. Sami Yläoutinen, 2015. "The Evolving Functions and Organization of Finance Ministries," IMF Working Papers 2015/232, International Monetary Fund.
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      JEL classification:

      • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
      • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
      • H59 - Public Economics - - National Government Expenditures and Related Policies - - - Other

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