Özet:

Internal audit aims to add value to an organization’s operations and help the organization achieve its goals by evaluating the effectiveness of organization’s internal control, governance and risk management activities with a systematic and disciplined approach. Contrary to the classical understanding of internal audit, which is usually limited to financial issues and compliance auditing, modern paradigm in internal audit adopts a proactive approach and requires that all the elements that may prevent the organization to achieve its goals are included in the scope of the audit. Corporate corruption scandals all around the world since the later twentieth century have led to questions about the effectiveness of traditional internal audit activities. The root causes of undesirable behavior in organizations in many cases point to an unhealthy corporate culture. Analyzing the concept of corporate culture through the lens of internal audit, this study aims to investigate the methods and techniques of corporate culture audit and to discuss its place within internal audit. The study proposes a model for corporate culture audit and analyzes the model’s applicability and validity. This study bases on the PhD thesis called "Auditing corporate culture through the lens of internal audit: A case study in steel industry" prepared in Izmir Katip Celebi University Graduate School of Social Sciences.

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