Internal Audit Services in Türkiye: 2026 Updated Guide

In 2026, internal audit services in Türkiye have become a strategic necessity rather than a regulatory formality. Increasing regulatory scrutiny, complex tax legislation, IFRS and Turkish Financial Reporting Standards (TFRS) alignment, and heightened expectations from investors require companies to establish strong internal control and governance frameworks.

At Akkas CPA & Turkish Accounting Firm, we support local and international businesses with professional internal audit services in Türkiye, helping them identify risks, improve operational efficiency, and ensure full compliance with Turkish laws and international best practices. Operating from Istanbul since 2017, we deliver accounting and audit services in multiple languages to meet the needs of global businesses.

Our Turkish accountants explain what internal audit services involve, why they are critical in Türkiye, and how a professional internal audit partner can add measurable value to your organization.

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What Are Internal Audit Services?

Internal audit is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. Unlike external audits, internal audits focus on continuous improvement rather than solely financial statement verification.

Internal audit services typically cover:

• Evaluation of internal control systems
• Risk assessment and risk management reviews
• Compliance with Turkish tax and commercial legislation
• Operational efficiency and process optimization
• Corporate governance and fraud prevention

For companies operating in Türkiye, internal audit also plays a critical role in aligning business practices with local regulatory expectations and international standards.

The Regulatory Landscape for Internal Audit in Türkiye

Türkiye has a robust regulatory environment governed by:

• Turkish Commercial Code (TCC)
• Tax Procedure Law (VUK)
• Capital Markets Board (CMB) regulations
• Banking Regulation and Supervision Agency (BDDK) requirements
• Public Oversight Accounting and Auditing Standards Authority (KGK)

While not all companies are legally required to establish an internal audit function, many choose to do so voluntarily to strengthen compliance, transparency, and investor confidence.

Companies working with an experienced Istanbul accountant gain local expertise and practical insight into how internal audit expectations are applied in real-world regulatory inspections.

Key Benefits of Internal Audit Services in Türkiye

1. Strengthened Internal Controls

Internal audits help identify weaknesses in accounting, finance, procurement, payroll, and reporting systems. By strengthening internal controls, companies reduce errors, fraud risks, and operational inefficiencies.

2. Enhanced Regulatory Compliance

Compliance with Turkish tax and corporate regulations is complex and continuously evolving. Internal audits ensure alignment with tax compliance requirements, reducing the risk of penalties, reassessments, and disputes with tax authorities.

3. Improved Risk Management

Internal audit services assess financial, operational, legal, and reputational risks. This proactive approach allows management to mitigate risks before they escalate into material issues.

4. Increased Operational Efficiency

Process reviews often uncover duplication, bottlenecks, and unnecessary costs. Internal audits provide actionable recommendations that improve efficiency and profitability.

5. Stronger Corporate Governance

For subsidiaries of multinational groups, internal audits ensure consistency with global governance policies while complying with local Turkish regulations.

Scope of Internal Audit Services We Provide

As a leading Turkish accounting firm, Akkas CPA offers comprehensive internal audit services tailored to the size, sector, and regulatory exposure of each client.

Financial and Accounting Internal Audits

• Review of accounting policies and financial reporting
• Compliance with TFRS, IFRS, and VUK
• Accuracy of financial statements and management reports

Tax-Oriented Internal Audits

• Corporate tax, VAT, withholding tax, and stamp tax reviews
• Alignment with tax planning strategies
• Identification of tax risks and optimization opportunities

Operational and Process Audits

• Review of procurement, inventory, and sales cycles
• Payroll and HR process audits
• Evaluation of internal workflows and approval mechanisms

Compliance and Regulatory Audits

• Compliance with Turkish Commercial Code requirements
• Industry-specific regulations
• Internal policies and procedures review

Fraud Risk and Internal Control Assessments

• Fraud risk analysis
• Segregation of duties review
• Internal control design and effectiveness testing

Internal Audit vs. External Audit in Türkiye

Understanding the distinction between internal and external audits is critical:

Many companies integrate internal audit services with broader accounting services in Türkiye to ensure consistency between daily accounting operations and control frameworks.

Who Needs Internal Audit Services in Türkiye?

Internal audit services are particularly valuable for:

• Foreign-owned subsidiaries
• Medium and large-scale companies
• Holding structures and group companies
• Regulated industries (finance, energy, healthcare, logistics)
• Companies preparing for mergers, acquisitions, or IPOs

Additionally, newly established companies benefit from internal audits following tax registration, ensuring that systems are correctly set up from day one.

Internal Audit for Foreign Investors and Multinationals

Foreign investors often face challenges due to differences between Turkish regulations and international practices. Internal audits bridge this gap by:

• Ensuring local compliance without compromising global standards
• Supporting group reporting and consolidation
• Reducing risks related to tax audits and regulatory inspections

Our multilingual team at Akkas CPA acts as a reliable local partner, translating complex Turkish requirements into clear, actionable insights for foreign management teams.

Why Choose Akkas CPA & Turkish Accounting Firm?

Since 2017, Akkas CPA & Turkish Accounting Firm has built a strong reputation for professionalism, technical expertise, and reliability. Our internal audit services are designed to deliver tangible value rather than generic compliance reports.

What sets us apart:

• Istanbul-based team with deep local expertise
• Multilingual service for international clients
• Integration of audit, tax, and accounting expertise
• Practical, management-focused recommendations
• High ethical standards and confidentiality

We do not offer one-size-fits-all audits. Each internal audit engagement is tailored to your business model, industry, and risk profile.

The Future of Internal Audit in Türkiye

Looking ahead to 2026 and beyond, internal audit functions in Türkiye are expected to become more technology-driven and risk-focused. Key trends include:

• Data analytics and continuous auditing
• Stronger ESG and sustainability controls
• Increased focus on cyber and data protection risks
• Greater alignment with international governance standards

Companies that invest in professional internal audit services today position themselves for long-term resilience and sustainable growth.

Contact us for Internal Audit Services in Türkiye

At Akkas CPA & Turkish Accounting Firm, we combine technical expertise, local knowledge, and an international perspective to deliver internal audit services that add real value to your organization. Since 2017, we have been helping businesses in Istanbul and throughout Türkiye strengthen their internal controls, enhance compliance, and achieve operational excellence.

Our multilingual team of certified professionals is ready to assess your internal audit needs and develop customized solutions that align with your business objectives. Whether you require a comprehensive internal audit program, specialized compliance reviews, or advisory services to establish your internal control framework, we have the expertise and experience to support your success.

If you are seeking reliable, strategic, and professional internal audit services in Türkiye, Akkas CPA & Turkish Accounting Firm is ready to support your business. Our experienced Istanbul-based team delivers tailored internal audit solutions that strengthen compliance, reduce risk, and improve performance. Contact us today to discuss how we can add value to your organization.