A study to examine in terms of international standards for internal audit activities of the internal audit in the foundations of non-profit organizations

Foundations, there are with functions in most areas of social life, also known as the third sector after the public and private sectors, nonprofits, non-governmental organizations, Such as various other institutions and organizations, foundations are also subject to controls. In our country, operating foundations, No. 5737 the law of the foundations have been started to be applied with success in the practice of internal auditing; ensuring compliance with international internal audit standards, establishment of internal control system and the implementation of corporate governance principles are the important issues. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. System of internal control, including with the organization created by the administration, process, procedures and internal audit, is financial and other controls whole. In this study, internal audit arrangements in the foundation of awareness about the internal audit activities of the foundation executives were investigated in comparison with international internal audit standards. In this context, in the second section, internal audit and internal control concepts, the development of our country, internal control systems, internal control models, internal control and internal audit relations and the effectiveness of internal control points are indicated. Eventually, the foundation managers are compared in terms of international standards in internal audit is conducted studies to determine their awareness of internal audit, structure of internal audit and internal control.