Internal auditing has periodically updated the scope of its activities according to the needs of the business world since the first years of its acceptance as a profession in the modern world. Governance, risk management and compliance are the focus of the internal audit profession. These three concepts, which directly affect the success of the enterprise, are expressed by the abbreviation of Governance-Risk-Compliance (GRC). The acronym GRC has evolved into a technology-based approach that advocates that the business activities it refers to should be handled from a holistic perspective. The internal audit function, which has become the biggest supporter of business management, has to expand the boundaries of the profession in order to develop and adopt the GRC approach. The aim of the research is to determine the level of coverage of the internal audit activity in terms of governance, risk, compliance and technology. In addition, the internal audit responsibilities in business operations in Turkey, how practice is to investigate whether undertaken by internal auditors. For the purposes of the research, the opinions of the sample group consisting of 247 internal auditors regarding the responsibilities of the internal audit were compared with those of 96 sample external auditors and 72 business executives whose shares of companies are traded on Istanbul Stock Exchange. In addition, differences between opinions were examined in terms of the situation that should be and the situation in practice. Differences between the opinions were analyzed by t tests. As a result of the research, remarkable differences were determined between the opinions of the sample groups and between the opinions that should be and the opinions about the practice.