Internal audit structure in local governments corporate risk management vision effect (A field study on Istanbul district municipalities)

This study aims to determine the effect of internal audit structure on the vision of corporate risk management in local administrations. Today, the demand for reforms has increased as the quality and speed of the services offered by the institutions has increased, the resources have been used effectively, economically and efficiently and the administrators at all levels have accounted for the public. In order to respond to this request, it is necessary for the institutional risk management to reach the institutional targets and the internal audit unit to carry out assurance and consultancy activities in this respect. In this context, this study identifies internal audit units' awareness of risk-focused internal audit practices and the application of corporate risk management in local governments. In the first part of this work, auditing, internal audit, risk management and corporate risk management issues are explained with the help of many resources. Within the framework of the study, which was carried out in the application section, a face-to-face interview was held with the internal audit and financial services unit of the 5 district municipalities in İstanbul. As a result of the research, good practices have been encountered when the internal auditors are willing about the effect of internal audit structure on the vision of corporate risk management and if the senior management looks positive. It has been determined that the top management's willingness and internal auditors should be active in this respect.