Analysis of internalaudit processes in a non-governmental organization: The case of İli̇m Yayma Cemi̇yeti̇

Non-governmental organizations (NGOs) act voluntarily, devoid of personal interests, are founded for societal benefit, exist independently of official institutions, and can be classified as legal entities. It offers services across multiple domains, including art, culture, education, and health, under various designations, such as chambers, unions, associations, and foundations. By the late twentieth century, the number of NGOs in our country steadily rose, thereby enhancing societal services and addressing issues by alleviating the state's load through volunteer-driven initiatives in are as where governmental support was inadequate. İlim Yayma Cemiyeti (İYC) operates with the objective of delivering services that meet international standards in education and culture. Its mission encompasses the execution of educational and cultural initiatives aimed at fostering national development and cultivating a society that cherishes its homelandand nation while embracing its national and spiritual values. İYC stands as one of the largest organizations serving the educational sector in Turkey. It is among the oldest and most established non-governmental organizations. This thesis investigates the internalaudit process of İlim Yayma Cemiyeti, a significant non-governmental organization in our country. The primary concern of the evaluation is the absence of scientific scrutiny in the internalaudit processes and methods of the Society. For this aim we utilized the COSO internalaudit model as a case study. It was conducted an interview with the Society's audit manager to evaluate the IYC internalaudit according to the COSO model. In addition, information was provided on Public Internal Audit Standards and these standards were compared with the IYC Audit Regulation collaboratively developed a SWOT analysis with the IYC Audit Board members. The analysis section of the thesis in corporated the insights and findings derived from the examination of the IYC Audit Regulation.