Abstract:

Organizations are political formations in which various power struggless are experienced and tactics and strategies are applied within the framework of more effective, economical and efficient use of resources. For his reason, in terms of resource efficiency, it is essential how and how power and power-related situations are used to achieve goals and objectives. In particular, the use of the power of those who have authority in order to achieve the goals and objectivesof the administrations by taking into account the public interest in accordance with the legislation will create positive effects in terms of individual, organizational and social aspects. It is thought that this issue is also important in terms of supervision of management processes. Based on this idea, it is evaluated that an effective management will be operational with the presence of impartial and independent audit organs. Ultimately, the aim of this study was to ask open-ended questions to internal auditors within the scope of internal audit processes and to determine their views on power, policy and political behaviors. As a result of the study, it was found that internal auditors avoided approaches that served their interests on the basis of the use of force and that political behavior in the case of internal auditors was partial; however, it was determined that political behavior came to the fore in terms of senior managers.

Keywords: