Performance audit of corporate ethical codes

The main purpose of the research is to determine the functionality of the institutional ethical codes, to update them and to reveal the performance audit issues. In order to support this aim, a system will be created for the visibility and accessibility of ethical codes and the evaluation of ethical complaints. In the research, the hermeneutic qualitative paradigm, which is based on realistic and holistic examination and analysis of facts and events in their natural environment, and the grounded theory methodology developed by Barney Glaser and Anselm Strauss as a qualitative research method design were adopted. A Regional Directorate operating in the field of foreign trade in the public sector has been determined as a research area within the scope of the sample, and the research covers the years 2017-2018-2019-2020 and the first 6 months of 2021. Document analysis technique was used in data collection; descriptive analysis, content analysis and comparative analysis were used in data analysis. In our study, it was understood that written ethical codes were determined and updated, but no data on the performance measurement of ethical codes and ethical complaint examination were encountered. Research findings are justified in the discussion section as "legislation gap", "ethical codes are not visible and accessible ", "one-sided determination of ethical codes" and "lack of ethical audit and performance audit". As a result, it has been concluded that the ethical codes created without considering the ethical code conflicts do not have functionality, the absence of an ethical infrastructure that takes into account the ethical code conflicts prevents ethical code performance measurement, and the functionality and performance measurement of ethical codes are directly determined by jurisdiction, administrative jurisdiction and ethical codes jurisdiction. It is thought that the "Code of Ethics Scope of Authority Conflict Schema" proposed as a result of the study will fill the systemic gap in the functionality and performance measurement of ethical codes in corporate ethics management. Key Words: Corporate Ethics, Ethical Codes, Ethical Codes Performance Audit, Grounded Theory.