摘要：Change is at the leading of concepts that have been spoken,discussed,and produced in many areas over the centuries. It is possibleto define thechange in the broadest sense as a new regulation of the existing order,the break points of individuals and organizations at the micro-scale,macro-scale life cycles of the societies and states. Discontinuation,separation and giving up in present system in terms of both in micro scale and macro scale,encounter with resistances at different levels. Indeed,There are both the individual and the organization alfears are present which can be defined as instinctively too,due to the uncertainty of the new situation that the change will bring on the basis of this resistance. However,it will be possible to accept the new situation that will arise with the management of this process and to carry into effect. The change that occured both in the private sector and in the public sector appear as economic,political, cultural and administrative reasons and as a requirement in general. Carrying into effect of the change occurs in a certain process in spite of sectoral (public or private) differences. While these shifts reshapethe structure of organizations / institutions,they also redefine the roles of those who are working within the organization. The first steps of the change in public administration are taken by legislative changes and usually by administrative reforms. However,it is appear that only legislative changes are not adequate alone in terms of both in the global and thenational in order to achieve the goal of organizational change,The basic principle in this process,which is also referred to as change management,is the desire and acceptance of this change in the organizational culture and the change and acceptance of the behavior of the employees together with the legal legislation. It is possible to regard the Public Financial Management and Control Law No. 5018 as an administrative reform. Even though the internal audit system,which has much more understanding and content than the financial audit process,was adopted in 2003 by the Law on Public Financial Management and Control No. 5018 and entered into force in 2006,it has not fully become functional in the Turkish public administration yet. This study deals with change resistance in the public administration through the internal audit system envisaged by the Public Financial Management and Control Lawnumbered 5018 and questions the causes of this resistance..
其他摘要：Değişim,yüzyıllardır pek çok alanda konuşulan,tartışılan,fikirler üretilen kavramların başında gelmektedir. En genel anlamda değişimi,mikro ölçekte bireylerin ve örgütlerin,makro ölçekte toplumların ve devletlerin yaşam döngüsündeki kırılma noktaları,var
