In the study, based on the reality that the people are in%uenced under the culture of their own society, the assumption is analysed that the internal auditors also carry their behaviours being infuenced personally by the culture to their auditing activities. Purpose of the study is to examine the infuence of the culture on internal auditor and internal audit. Cultural model of Hofstede is used for the measurement of such infuence. “Questionnaire method” is used as a method of data collection through internet. For this purpose, a customized form was designated on Google Forms and “the questionnaire” is enrypted. 'e questionnaire form is consisting of three parts which are questions regarding culture, audit and personal questions. Internal auditors employed in Turkey are chosen as “target group”. Certified internal auditors registered to TIDE (Türkiye İç Denetçiler Enstitüsü – Turkey Internal Auditors Institute) are chosen as sample group, due to impossibility to reach all of the auditors. The subject of the study and an address link providing attendants to be able to online real time access to the related questionnaire are sent to each of the attendants via LinkedIn and by email through TIDE. And the results of the analyses show us that the dimensions of the power distance, uncertainity avoidance, collectivism and masculinity have limited infuence on internal audit and internal auditors.