The legislative disorganized structure in the context of ethics in Turkey has disappeared the adoption of the Law No. 5176 on the Establishment of the Ethics Board of Public Officers and the Amendment of Some Laws in 2004. After the publication of the “Ethical Behavior Principles of Public Officers” in 2006, public institutions and organizations entered the process of determining their own ethical principles. In public institutions, with the Law No. 5018, is envisaged that the internal audit system, which has been established since 2006, will be carried out within the framework of professional ethics in order to adopt an audit approach in line with international standards. For this purpose, “Code of Ethics for Public Internal Auditors” has been established by the Internal Audit Coordination Board (IDKK) based on the Professional Ethics Rules of the International Institute of Internal Auditors (IIA) and also by making use of the texts of other international professional organizations. In this study, it is argued that the rules in question remain at the level of translation, and that there is a problem of compliance with both social values in Turkey and ethical regulations in the current legislation. The extent to which these rules are fed by the determinative codes of social values and how compatible they are with the state tradition and the current legislation are evaluated by using the comparison method within the framework of certain parameters. As a result of the study, the importance of re-determining the originality of the code of ethics in terms of effective adoption and easier implementation by internal auditors is revealed and suggestions are made in this direction