Pursuant to Article 35 of the Public Internal Financial Control Law (Official Gazette no.
141/06) and Article 14 of the Rulebook on Internal Audit of Budget Users (Official Gazette no.
96/13), the Central Harmonization Unit of the Ministry of Finance conducts the periodic quality check of internal audit activities in the Budget Users by reviewing the complete performance of internal audit activities. The periodic quality check of internal audit activities in the Budget Users is performed in accordance to annual plans of performing periodic quality check of internal audit activities in the Budget Users.
