The main duties of the Internal Auditing Division are as follows:

• To prepare the directive on internal auditing concerning all professional and administrative activities of the Authority by taking the opinion of other departments and in coordination with Strategy Development, Regulation and Budget Department.
• To conduct audits within the Authority within the framework of the directive on internal auditing.
• To prepare periodic reports related to internal auditing.
• To provide assistance for the development and implementation of internal auditing and control procedures in the service units of the Authority.
• To establish, operate and develop the quality assurance system regarding activities and proceedings of the Authority, operating procedures, duties and powers, relations with internal and external shareholders, the performance level of departments and personnel, in coordination with Strategy Development, Regulation and Budget Department.
• To establish, implement and develop a quality assurance and improvement program in order to evaluate and develop internal auditing activities, to ensure that they are performed in compliance with public internal auditing standards and ethic rules; to follow the results of the activities and to submit evaluation results to the President.
• To ensure and follow that risky, strategic and prioritized tasks, proceedings and sectors/markets, assessments and analyses are determined in coordination, and to report the developments.
• To make corrective proceedings or proposals as a result of auditing.