In the 63rd article of the Public Financial Management and Control Law No. 5018, "internal auditing is an independent, objective assurance and consultancy activity to evaluate whether the resources are managed in accordance with the principles of economy, effectiveness and efficiency in order to add value and improve the work of the public administration, and to provide guidance. These activities are carried out with a systematic, continuous and disciplined approach and in accordance with generally accepted standards in order to evaluate and improve the management and control structures of administrations and the effectiveness of risk management, management and control processes of financial transactions. Pursuant to the provision, our Internal Audit Department operates directly under the Rector.