Internal audit and corporate governance

Internal audit and corporate governance concepts are the ones that have increasing importance in recent years.Internal audit is an independent and objective confidence and consulting activity that pursues the goal of improving an institution?s activities and enriching them.Corporate governance is, the body of practices carried out to provide an enterprise to take stronger steps in the direction of its future goals and to become longer-lived, and to provide protection of rights of all interest groups notably shareholders, enterprisers and workers.Efficient corporate governance needs an efficient internal audit. Internal audit is an important tool that is needed in the implementation of the concept of corporate governance. Internal audit has an important role in implementing corporate governance principles. Strong and effective internal audit is one of the key success factors for corporate governance.The purpose of this study is to indicate the importance of internal audit and corporate governance, the role of internal audit in the corporate institution and also their contributions to the corporate structure.The study consists of four parts. In this study, a comprehensive literature search and critical source review take part. In addition, an implementation that is related to internal audit and corporate governance about a private company, takes place in the last part of the study.