Internal audit practices in public institutions are necessary and important in terms of ensuringeffective, economic and efficient use of public resources and adding value to institutions. There aresignificant implementation differences between the Member States of the European Union in terms ofthe financial structure of the public sector and the internal audit systematic applied in the public sector.When the internal audit practices of the European Union countries is examined, it is considered that thecentralized management approach in some countries and decentralized management approach in somecountries are dominant, whereas in others it is a mixed structure. Analysing the internal audit structurein Turkey is seen that transformed from centralist structure to decentralized structure.