Internal control and internal audit in non-profit businesses: An application for nursing home businesses

The main purpose of this study is to analyze the functioning of internal control and internal audit systems in nursing homes operating as non-profit enterprises and to evaluate the effects of these systems on corporate performance, financial sustainability and service quality.The study aims to reveal how internal control and internal audit practices shape management processes in nursing homes and areas where these practices can potentially be improved. In addition, it is to determine the current status of internal control and internal audit mechanisms in nursing homes and to implement these mechanisms effectively.The study was designed with a qualitative research design and the participant group of the study consisted of a total of 15 participants working in the Financial Affairs unit of the Hospice Presidency in Şişli district of Istanbul.The answers ready for analysis were transferred to the MAXQDA-2024 program, and through this program, the inductive analysis technique, one of the qualitative research techniques, was used and the obtained data were presented in graphics.As a result of the study, it is seen that internal control and internal audit mechanisms are versatile tools that affect not only the financial processes of nursing homes, but also service quality, corporate culture and employee motivation.For future studies, it is recommended to conduct comprehensive research examining the effects of internal control and internal audit systems in different organizational structures.Especially in public and private sector organizations, issues such as how these systems differ and their effects on employee motivation and corporate culture can be discussed in depth.In addition, conducting research on the integration of technological developments such as artificial intelligence and big data analytics into internal control and internal audit processes during times of crisis (for example, during economic recessions or global events such as pandemics) can contribute to the creation of more efficient and reliable audit mechanisms.