Investigation of the literature of the corporate governance and internal audit relationship

The corporate governance framework consists of open and closed contracts with respect to the distribution of responsibilities, rights and rewards between the company and stakeholders, and procedures and procedures in accordance with procedures and procedures for the reconciliation of stakeholders in accordance with their duties, privileges and roles. Audits, controls, and controls information flows to serve as a control and balance system. Internal audit is a dynamic profession that helps organizations achieve their goals. Risk management in an organization is concerned with assessing and improving the effectiveness of control and governance processes. Within the scope of the study, in-depth interviews were conducted with the people working in various executive levels of thirteen companies working at corporate level. In the framework of the interviews, questions were asked about corporate governance and internal audit and their answers were received from the participants in detail. Companies participating in the study generally adopt the corporate governance approach and apply various methods in internal audit.