In recent years, large number of business scandals were seen due to economic and technological develop-ments. These scandals and developments led businesses to the restructuring of their management culture for more controlled and longer-term successful managements. At this point, corporate governance is a concept that used in order to contribute to the value creation process for the business. Accordingly, the type of business (whether the public or private sector) is not very important. The important thing is to increase the effective-ness of the implementation of corporate governance processess through the standardization of internal cont-rol and internal audit and ensure the businesses' sustainibility. This will facilitate the reliable, effective, and efficient use of resources. In our study, the principles of corporate governance SOEs' effective sustainability and internal control system and internal audit activities to ensure standardization in processes were examined with an integrated structure. Accordingly a mixed research which has consisting of both qualitative and quan-titative methods was carried out to assessment of internal audit and internal control practices in the frame of corporate governance in SOEs in Turkey. Results of the research reveal that internal audit and internal control have not been applied as an integrated structure in SOE's in Turkey, and the issues which are suggested in the corporate governance guidelines have not been brought into action truly.