At the beginning of the things that should be told within the context of democratization and public administration is that the problem of how state systems will implement a more democratic and transparent management style. Yet, the concepts such as accountability, fairness, improper use of discretionary power, the appropriateness affair are so much discussed today. There are some certain applications from past to today in order to actualize the good governance mentality which is must for the concept of state of law. One of these applications is government auditing which is known as ombudsman nowadays. When the old state systems and especially Islamic civilization is examined, it is seen that we have witnessed the first examples of this institution long before. So when the institutions like “divân -ı mezâlim”, “muhtesiplik” -official for public order-, etc. which have been in Islamic socities are examined, it can be safely said that these institutions are in a way working as the institutions of reviewing complaints and committee seek to remedy and the pioneers of the institution of ombudsman. In this study, taking into account the contents of the concept of ombudsman institutions, especially the relationship that exists on Islamic law with reference to the historical background of