The aim of this research is to provide a supervision model for provincial directorates of national education in accordance with contemporary audit approaches. The study is designed as a mixed research method. The participants of the study include 4082 people; 3576 teachers, 452 administrators (10 provincial/district national education directors and assistant directors, 11 branch managers, 431 school principals and assistant principals) and 10 education supervisors working in public schools and institutions in Nevşehir in 2017 and 44 education supervisors working in the ministry of education. Data collection tools were developed by the researcher. The quantitative data were collected by the Adoption and Applicability Scale of the Internal Audit System (AASIAS). Qualitative data were collected through semi-structured interview form. Results of the study showed that the participants adopted the internal audit system to a great extent and found it applicable in provincial directorates of national education. In addition, the opinions of the participants were integrated into the internal audit system and a supervision model was developed for the purpose, structure and process dimensions of provincial directorates of national education.

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