Investigation of the audit structure of Turkish sports federations in the framework of new management approaches

With this research, it is aimed to contribute to the development of sports federations by examining whether the audit approaches applied in Turkish sports federations are compatible with contemporary audit approaches and international audit standards and to create a viable audit model in federations. Descriptive research method, one of the qualitative research methods, was used in the research.The design of the research was shaped by using "case study.. The universe of the study consisted of sports federations in Turkey. According to research results: The impact of the centralized structure is felt in Turkish sports management and federations but The New Public Management Approach has led to significant and effective changes within the Turkish sports organization and federations have been directly and positively affected by these changes. Efforts are underway to ensure standardization in line with the new principles of public administration in the federations, to establish a transparent and accountable management structure, and to evaluate performance. Although there are efforts to establish an internal control mechanism within the organization, there is no professional internal audit organization. There are control activities within the organization rather than audit. International auditing and internal control standards are not fully applicable to federation structures. Audits are mostly conducted in the past, and the objective and performance indicators as well as contributing to guidance and management, performance auditing, market-based auditing, and risk-oriented auditing are not fully utilized. In the research, for the development of sports federations, the legislation was updated to enable independent or public internal auditors to work in federations, to ensure the functioning of a mechanism that adds value to the organization carried out in line with the standards, improves the value of the organization, evaluates whether the resources are managed in an economic, effective and efficient manner, and guides the organization through a systematic and continuous internal audit mechanism structured within the organization rather than further audits; It has been demonstrated that the state should evolve from a direct governing authority to a quality that controls, directs and supports sports.