It is thought that there is an essential interaction between the concepts of external audit and internal control. The relevant interaction in this study; risk-focused external auditing process was followed and tried to be set forth within the scope of Auditing Standards published by Turkish Public Oversight Accounting and Auditing Standards Authortiy. In the study; content analysis method, one of the qualitative research approaches, has been adopted, and the auditing standards and related provisions addressing the concepts of internal control and internal audit have been examined in detail. As a result of the examinations made, it is observed that the interaction is intensified especially in the first two stages of the risk-focused external audit process which are called risk assessment and response to risk. Important interaction issuees have beenidentifed such as; senior management's responsibilities related to internal controls, communication with management, utilizing the internal audit function, evaluate to the material misstatement and fraud risks and internal control structure, establishing internal control systems, establishing procedures and controls and their impact on reporting, evaluation of the effectiveness and adequacy of internal controls, identifying and remedying deficiencies and violations.