Risks in the creation of the internal control system of digital transformation and internal audit function in management of the risks: Risk awareness investigation in Turkey

The purpose of this study is to conduct awareness research in Turkey on how the internal audit function follows/will follow in order to manage the risks encountered in the digital transformation process and to present suggestions as a result of this research. In this framework, two-phase Delphi technique was used. In the first phase, semi-structured interviews were conducted with 13 participants, consisting of academics, internal auditors working in public, independent auditing institutions and law-making institutions. This stage constitutes the qualitative part of the study. As a result of the interviews, in the second stage, the survey form consisting of 65 statements was presented to the participants and their opinions were taken. The second and third phases constitute the quantitative part of the study. As a result of the study, it was found that the participants were aware of the effects of digital transformation on internal audit and that the institutions had expectations from the internal audit function within the framework of the consultancy role in the digital transformation process.