Internal audit at humanitarian aid sector; The case of Gaziantep

With the start of the Syrian crisis in 2011, Turkey was faced with a serious wave of immigration. According to the latest official figures, over 3.5 million Syrians continue to live in Turkey with temporary protection status. With this wave of migration, Turkey- Syria border cities have become the center of humanitarian aid operations. After the public and private sectors, humanitarian activities, which are a non-profit organization, which is called the third sector, have progressed rapidly. With this progress, the number of non-governmental organizations and humanitarian organizations increased significantly. Transparency, accountability, efficiency, effectiveness, economy, strategic planning, performance management and supervision have gained importance due to the sensitive importance of humanitarian activities. Internal audit, internal control, risk management and governance practices have gained great importance in the world, especially in the USA and Europe, and have become an indispensable management function for humanitarian organizations. The internal audit, risk management, internal control and governance practices have been put into practice in humanitarian aid organizations; systematic reporting and improvement activities have started after some big fraud cases in the humanitarian aid sector. This thesis has been written to be a guide of the relatively new internal audit function for organizations operating in the humanitarian field in today's Turkey as how effectively and efficiently in order to answer the question will be fulfilled. In this thesis, the concept of humanitarian aid and internal audit, internal control, risk management, governance concepts are examined theoretically, internal audit legislation in associations is compared with international audit standards in associations and the level of compliance of associations legislation with international internal audit standards is examined. The existence of an internal audit function in accordance with international standards in associations and foreign non-governmental organizations operating in this field in Gaziantep and the legislative basis of the internal audit activity performed within the organization are searched. The latest audit activity carried out by a non-governmental organization operating in Gaziantep and the results of this audit are monitored and the general situation is evaluated.