One of the most important innovations brought by Law of New Associations is to bring internal audition principle in associations and to defined clearly in law text association board of control’s authorization and responsibilities risen according to old law. Therefore, internal audits of association gain highly importance. Internal audit is essential in associations. Not only internal audit can be done by general council, management or audit council, but also audit can be done by independent audit council.

Audit made by general council, management or independent audit council will not abolish the responsibilities of the audit council. Audit council; purpose that is shown in rule audits whether it is operated on work items stated to maintain on this way, or account book, counting and records are kept suitable to legislation and rule according to basis and procedures spotted in rule and at intervals less than a year and presents the results of audit putting into report form to management council and general council when it is gathered.

Associations are supposed to provide their activities at the end of year, income and outcome transactions with declaration which regulates their results to local authority until the end of April in every year. Basis and procedures in relation to regulate the declaration are regulated in management. In cases considered necessary, Ministry of Interior and Governorship can audit whether associations get into act in direction of aims that are shown in their rules, or they keep their book account and records suited for legislation.

Foundation Internal Audit: Internal Audit is essential in appendant, congregation, in new foundation with craft foundation. General Directorate of Foundations and its supreme boards audit foundations whether they fulfil provisions in articles of foundation, or they use foundation’s properties expediently, or they spend incomes of foundation expediently. Audit of Foundation is done by independent audit institution or related agency.

In the first three months of the year, Management agency reports works and wealth of foundation which is related to the year before it to related audit agency and leads existing state to be published with proper tools. Managements of foundation reports the internal audit reports with its results that will be done at least twice a year, within two months after report date. General Directorate of Foundation audits both suitability audit of Foundations to aims and laws and suitability audit of commercial enterprise to activity and legislation. In

Foundation and Association Audits:
1) Establishment transaction of foundation and association,
2) The niceties in management and audit,
3) Preparing the reports about accounting and activity audits,
4) Financial and commercial works-schools and process of its management,
5) Audit of related institutions,
6) Internal Audits of foundations and association,
7) Taxational advantages and exception foundation-association textures,
8) Situation of help in cash and kind given to foundation and association,
9) Construction circumstances of estates,
10) Staff circumstances about their investment and activities Specific counselling services are provided with expert audit team.