This study aims to conduct awareness research in Turkey on how the internal audit function follows/will follow to manage the risks encountered in the digital transformation process and to present suggestions as a result of this research. In the doctoral thesis, the two-phase Delphi technique was used. In the first phase, semi-structured interviews were conducted with 13 participants: academics, internal auditors working in public, independent auditing institutions, and law-making institutions. This stage constitutes the qualitative part of the study. As a result of the interviews, in the second stage, the survey form consisting of 65 statements was presented to the participants and their opinions were taken. The second and third phases constitute the quantitative part of the study. In this study, semi-structured interviews, which are the first phase of the study, are presented. As a result of the study, it was found that the participants were aware of the effects of digital transformation on internal audit and that the institutions had expectations from the internal audit function within the framework of the consultancy role in the digital transformation process.