Careful attention should be paid to the determination and implementation of standards in public expenditures in the state structure with a legal entity. Unplanned spending has been seen as a reason for the economic crises over the world since the 1970s, and intensive efforts have been revealed to obtain a productive system that is far away from arbitrary to prevent it. In this regard, the efforts to integrate with the EU on public procurement in Turkey, the need for an independent institution to conduct auditing by directing public procurement practices caused a new procurement law to be issued. Therefore, Public Procurement law 4734 has been prepared and entered  into force on 01.01.2013. Meeting the needs at the right time with the best quality and the best prices and creating a transparent structure to prevent the abuse such as bribery, fraud, etc. were aimed at the new procurement law enacted. Indeed, these are  issues breaks the relationship between citizens and the state and makes it difficult to work honestly and seek rights. Unless these issues are not resolved, neither economic
nor social development can be possible. Preventing irregularities that can occur during public procurement can only be achieved with a suitable audit. At this stage, a wellregulated, well-implemented, and that is as a consequence a good supervision, is most crucial to minimize the irregularities that may arise. In this paper, Public Procurement Law 4734 issued in line with the EU directives, and corruption and audit cases in public procurements were evaluated in an integrated manner, and the reasons for corruption in public procurement and the importance of supervision are emphasized.